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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: COLLECTOR OF SALES TAX AND CENTRAL EXCISE (WEST), KARACHI VS Respondent: Messrs CENTRAL FIBRE INDUSTRIES, KARACHI
Court Name: Sindh High Court Judge(s): Khilji Arif Hussain, Muhammad Mujeebullah Siddiqui Title:COLLECTOR OF SALES TAX AND CENTRAL EXCISE (WEST), KARACHI vs Messrs
CENTRAL FIBRE INDUSTRIES, KARACHI Case No.: Spl. Sales Tax Appeal No, 545 of 2004 Date of Judgment:2005-09-29 Reported As: 2006 PTD 283 Result: Order accordingly Judgment ORDER During the hearing of this appeal for the purpose of Katcha Peshi, we have noticed that the show- cause notice, dated 15-2-2001 was issued by Mr. Zafar Iqbal, the then Collector, which is the basis of the entire proceedings. Strangely enough the appeal in Tribunal was also heard by Mr. Zafar Iqbal, who was promoted in Grade-21 and was posted as Member, Technical in the Tribunal. Mr. Zafar Iqbal lost sight of the fact that he had himself issued the show-cause notice and, therefore, it was not proper for him to sit in appeal, in which the show-cause notice, issued by him, was under challenge. The judicial propriety A requires that no officer should sit in the same matter at two different stages of the proceedings. ' In the above circumstances, the impugned order, dated "18-9-2003, authored by Mr. Zafar Iqbal, Member, Technical, is hereby set aside. The case is remanded back with the direction that it should be heard and disposed of by Customs, Excise and Sales Tax Appellate Tribunal, Karachi Bench-II. It should be particularly kept in view that the matter should not be placed before a Bench in which Mr. Zafar Iqbal is a Member, Technical. ' The appeal stands disposed of as above.
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