IRSHAD HASAN KHAN, J.---The dispute herein relates to levy of Sales Tax amounting to Rs1,29,058 on account of supplies of fuel and firewood.
2. Sheikh Altaf Elahi, Additional Advocate-General, Punjab contends that the Forest Department, Government of Punjab, is not liable to pay the disputed payment of sales tax to the Federal Government, pursuant to the impugned show-cause notice dated 29-8-1987, issued by the Deputy Collector, Government of Pakistan, Collectorate of Customs and Central Excise, inasmuch as, the articles in question belong to the Provincial Government whose property is exempt from all kinds of taxes under Article 165 of the Constitution.
3. Clearly, the dispute raised in these proceedings, is between the Government of Punjab and the Federal Government, therefore, in terms of Article 184(1) of the Constitution this Court alone has jurisdiction to adjudicate upon the matter.
4. The contentions raised by the Additional Advocate-General need consideration.
5. Admit. Notice. Meanwhile, the recovery of the disputed payment of sales tax is suspended till the final decision of the petition. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.