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Hon'ble Mr. Justice Jan Ali Junejo

High Court of Sindh at Karachi, Bench at Sukkur and Circuit Courts at Hyderabad and Larkana
Category Wise List of cases (Judgments / Orders )
Total Judgements/Orders :
Code S.No. Citation Case No. Case Year Parties Bench Order_Date A.F.R Head Notes Judgement/Order
308577 1 Spl:Sales Tax Ref: A. 1028/2023 (D.B.) Sindh High Court, Karachi 2023 The Commissioner Inland Revenue, Zone-IV, Karachi (Applicant) VS M/s. Unity Food Limited, Karachi (Respondent) D.B. 26-MAR-26 No
308371 2 Spl:Sales Tax Ref: A. 26/2026 (D.B.) Sindh High Court, Karachi 2026 M/s. Zorlu Enerji Pakistan Limited, Karachi (Applicant) VS The Deputy Commissioner I.R. (Enf.-I),(MTO), Kar. (Respondent) D.B. 24-MAR-26 No
309323 3 Spl:Sales Tax Ref: A. 132/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-III,MTO, Kar (Applicant) VS M/s. :Lucky Electric Power Co. Ltd., Karachi (Respondent) D.B. 07-APR-26 No
309483 4 Spl:Sales Tax Ref: A. 172/2024 (D.B.) Sindh High Court, Karachi 2024 Ahbaab Impex, Karachi (Applicant) VS Commissioner Inland Revenue Zone-IV., LTO, Karachi (Respondent) D.B. 09-APR-26 No
309003 5 Spl:Sales Tax Ref: A. 110/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner Inland Revenue, Zone-II,Hyderabad (Applicant) VS M/s.International Metal Industries (Pvt) Ltd,Kotri (Respondent) D.B. 01-APR-26 No
310327 6 Spl:Sales Tax Ref: A. 425/2022 (D.B.) Sindh High Court, Karachi 2022 The Commissioner Inland Revenue, Legal Karachi (Applicant) VS M/s. Shahnawaz (Pvt) Ltd., Karachi (Respondent) D.B. 16-APR-26 No
310993 7 Spl:Sales Tax Ref: A. 123/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. Aman Textiles, Karachi (Applicant) VS The Commissioner I. R. Zone-I, CTO, Karachi (Respondent) D.B. 22-APR-26 No
312599 8 Spl:Sales Tax Ref: A. 73/2025 (D.B.) Sindh High Court, Karachi 2025 Sindh Revenue Board, Karachi (Applicant) VS M/s. Khadija Edible Oils Refinery (Pvt) Ltd., (Respondent) D.B. 06-MAY-26 No
307981 9 Spl:Sales Tax Ref: A. 183/2018 (D.B.) Sindh High Court, Karachi 2018 Commissioner I-R Zone-I (Applicant) VS M/s. A.A.R. Printing Press (Respondent) D.B. 18-MAR-26 No
308733 10 Spl:Sales Tax Ref: A. 93/2024 (D.B.) Sindh High Court, Karachi 2024 Sindh Revenue Board, Karachi (Applicant) VS M/s. Agha Muhammad Hussain Khan & Co., Sukkur (Respondent) D.B. 30-MAR-26 No
312385 11 Spl:Sales Tax Ref: A. 133/2024 (D.B.) Sindh High Court, Karachi 2024 Commissioner Inland Revenue, Zone-IV, Karachi (Applicant) VS Khairpur Sugar Mills Ltd., Karachi (Respondent) D.B. 05-MAY-26 No
311575 12 Spl:Sales Tax Ref: A. 200/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner I. R., Zone-VI,, LTO Karachi (Applicant) VS M/s. Ahmed Fine Textile Mills Ltd., Karachi (Respondent) D.B. 28-APR-26 No
307793 13 Spl:Sales Tax Ref: A. 34/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. Amna Industries (Pvt) Ltd., Karachi (Applicant) VS The Commissioner I. R. Zone-III, LTO, Kar &another (Respondent) D.B. 17-MAR-26 No
308579 14 Spl:Sales Tax Ref: A. 36/2024 (D.B.) Sindh High Court, Karachi 2024 Sindh Revenue Board, Karachi (Applicant) VS M/s. Orient Automotive Industries (Pvt) Ltd., Kar. (Respondent) D.B. 26-MAR-26 No
308591 15 Spl:Sales Tax Ref: A. 587/2022 (D.B.) Sindh High Court, Karachi 2022 Commissioner IR, Legal Karachi (Applicant) VS M/s. Chase Value Center, Karachi (Respondent) D.B. 26-MAR-26 No
311933 16 Spl:Sales Tax Ref: A. 137/2024 (D.B.) Sindh High Court, Karachi 2024 Sahir Communication & Lubricant, Thatta (Applicant) VS The Commissioner Inland Revenue WHT Zone,Hyderabad (Respondent) D.B. 29-APR-26 No
312929 17 Spl:Sales Tax Ref: A. 35/2026 (D.B.) Sindh High Court, Karachi 2026 Sindh Revenue Board, Through AC (Unit-06), Karachi (Applicant) VS M/s. Infotech (Private) Limited, Lahore (Respondent) D.B. 11-MAY-26 No
310369 18 Spl:Sales Tax Ref: A. 19/2018 (D.B.) Sindh High Court, Karachi 2018 Commissioner I-R Zone-III (Applicant) VS M/s. Technical Engineering Services (Respondent) D.B. 16-APR-26 No
310833 19 Spl:Sales Tax Ref: A. 11/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. Rashid Rajput Catering Services, Karachi (Applicant) VS The Assistant Commissioner Unit-02,SRB & another (Respondent) D.B. 21-APR-26 No
309841 20 Spl:Sales Tax Ref: A. 181/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-II, LTO, Kar (Applicant) VS M/s. Pakagro Oil Mills (Pvt) Ltd., Karachi (Respondent) D.B. 13-APR-26 No
312607 21 Spl:Sales Tax Ref: A. 10/2026 (D.B.) Sindh High Court, Karachi 2026 Khawaja Fabrics, Karachi (Applicant) VS The Commissioner I. R. Audit-II, (CTO), Karachi (Respondent) D.B. 06-MAY-26 No
308381 22 Spl:Sales Tax Ref: A. 32/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-II, LTO Kar. (Applicant) VS M/s. Century Engineering Industries (Pvt) Ltd,Kar. (Respondent) D.B. 24-MAR-26 No
307423 23 Spl:Sales Tax Ref: A. 161/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. First Capital Equities Limited, Lahore (Applicant) VS The Assistant Commissioner Unit-12, SRB, Karachi (Respondent) D.B. 11-MAR-26 No
307363 24 Spl:Sales Tax Ref: A. 498/2022 (D.B.) Sindh High Court, Karachi 2022 The Commissioner Inland Revenue, Legal Karachi (Applicant) VS M/s. Grey Mackenzie Restaurant., Karachi (Respondent) D.B. 10-MAR-26 No
310783 25 Spl:Sales Tax Ref: A. 50/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. Geo Hameer Faqeer Cotton Ginners, Sanghar (Applicant) VS The Commissioner I. R. Zone-II, RTO, Hyd & another (Respondent) D.B. 20-APR-26 No
312371 26 Spl:Sales Tax Ref: A. 43/2026 (D.B.) Sindh High Court, Karachi 2026 M/s. Sardar Inc. Karachi (Applicant) VS The Commissioner I. R. Zone-I, MTO, Kar. & another (Respondent) D.B. 05-MAY-26 No
312595 27 Spl:Sales Tax Ref: A. 51/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner Inland Revenue, Zone-I, Hyderabad (Applicant) VS M/s. Prime Pack Industries, Hyderabad (Respondent) D.B. 06-MAY-26 No
312395 28 Spl:Sales Tax Ref: A. 31/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. G.I. Enterprises (Pvt) Ltd., Karachi (Applicant) VS The Commissioner I. R. Zone-II, MTO, Karachi (Respondent) D.B. 05-MAY-26 No
308999 29 Spl:Sales Tax Ref: A. 228/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-II, RTO, Hyd (Applicant) VS M/s. Jugno Match Industries, Tando Adam (Respondent) D.B. 01-APR-26 No
307223 30 Spl:Sales Tax Ref: A. 187/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner I. R., Zone-II, LTO, Karachi (Applicant) VS M/s. M.M. Oil Mills (Pvt) Limited., Karachi (Respondent) D.B. 09-MAR-26 No
312247 31 Spl:Sales Tax Ref: A. 148/2025 (D.B.) Sindh High Court, Karachi 2025 Sindh Revenue Board, Through DC (Unit-3A), Karachi (Applicant) VS M/s. Neotec (Private) Limited, Karachi (Respondent) D.B. 04-MAY-26 No
310567 32 Spl:Sales Tax Ref: A. 46/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-II, RTO, Hyd (Applicant) VS M/s. International Metal Industries (Pvt) Ltd.,Hyd (Respondent) D.B. 20-APR-26 No
312231 33 2026 SHC KHI 996 Spl:Sales Tax Ref: A. 60/2025 (D.B.) Sindh High Court, Karachi 2025 Sindh Revenue Board, Karachi (Applicant) VS M/s. Pakistan Synthetic Ltd., Karachi (Respondent) D.B. 04-MAY-26 Yes
312251 34 Spl:Sales Tax Ref: A. 47/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner Inland Revenue, Zone-II Karachi (Applicant) VS M/s. Exide Pakistan Limited, Karachi (Respondent) D.B. 04-MAY-26 No
309413 35 Spl:Sales Tax Ref: A. 23/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-IV, LTO,Kar. (Applicant) VS M/s. Faizan Steel, Karachi (Respondent) D.B. 08-APR-26 No
310585 36 Spl:Sales Tax Ref: A. 5/2025 (D.B.) Sindh High Court, Karachi 2025 Sindh Revenue Board, Karachi (Applicant) VS M/s. Premier Aviation Services (Pvt) Ltd., Karachi (Respondent) D.B. 20-APR-26 No
311595 37 Spl:Sales Tax Ref: A. 36/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-II, RTO, Kar (Applicant) VS M/s. Bilquis Bano Prop: M/s. Jaker Products, Kar. (Respondent) D.B. 28-APR-26 No
312389 38 Spl:Sales Tax Ref: A. 17/2026 (D.B.) Sindh High Court, Karachi 2026 The Commissioner Inland Revenue, Zone-IV, LTO, Kar (Applicant) VS M/s. GBM Pakistan (Pvt) Ltd. Karachi (Respondent) D.B. 05-MAY-26 No
309013 39 Spl:Sales Tax Ref: A. 147/2024 (D.B.) Sindh High Court, Karachi 2024 M/s. Elegant Fabric, Karachi (Applicant) VS Commissioner Inland Revenue Zone-I, Karachi (Respondent) D.B. 01-APR-26 No
310119 40 Spl:Sales Tax Ref: A. 333/2017 (D.B.) Sindh High Court, Karachi 2017 Assistant Commissioner (Unit-2) SRB (Applicant) VS M/s. Burj Bank Ltd. (Respondent) D.B. 14-APR-26 No
312243 41 Spl:Sales Tax Ref: A. 22/2024 (D.B.) Sindh High Court, Karachi 2024 Sindh Revenue Board, Karachi (Applicant) VS M/s. Silk Bank Limited, Karachi (Respondent) D.B. 04-MAY-26 No
312375 42 Spl:Sales Tax Ref: A. 72/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. KN Terry Tax, Karachi (Applicant) VS The Commissioner I. R. Zone-II, RTO-II, Kar. & anr (Respondent) D.B. 05-MAY-26 No
312293 43 Spl:Sales Tax Ref: A. 213/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. Pizzeria Foods, Karachi (Applicant) VS The Assistant Commissioner Unit-02, SRB, Karachi (Respondent) D.B. 04-MAY-26 No
308813 44 Spl:Sales Tax Ref: A. 180/2025 (D.B.) Sindh High Court, Karachi 2025 Al-Tariq Construction (Pvt) Ltd., Karachi (Applicant) VS The Deputy Commissioner, Unit-03, SRB, Kar. & anr (Respondent) D.B. 31-MAR-26 No
308737 45 Spl:Sales Tax Ref: A. 116/2021 (D.B.) Sindh High Court, Karachi 2021 Sindh revenue board (Applicant) VS M/s DIC Pakistan Ltd. (Respondent) D.B. 30-MAR-26 No
310183 46 Spl:Sales Tax Ref: A. 157/2024 (D.B.) Sindh High Court, Karachi 2024 Atif Abdul Majeed Prop:of M.Mustafa Trading Co.Kar (Applicant) VS The Commissioner Inland Revenue Zone-V, CTO Kar. (Respondent) D.B. 15-APR-26 No
309825 47 Spl:Sales Tax Ref: A. 44/2017 (D.B.) Sindh High Court, Karachi 2017 Commissioner Inland Revenue Zone-I (Applicant) VS M/s. P.I.A.C. Ltd. (Respondent) D.B. 13-APR-26 No
307239 48 Spl:Sales Tax Ref: A. 145/2025 (D.B.) Sindh High Court, Karachi 2025 Sindh Revenue Board, Through AC (Unit-3A), Karachi (Applicant) VS M/s. Ikram Mughal, Karachi (Respondent) D.B. 09-MAR-26 No
309415 49 Spl:Sales Tax Ref: A. 1300/2023 (D.B.) Sindh High Court, Karachi 2023 The Commissioner Inland Revenue, Zone-Vi, Karachi (Applicant) VS M/s. Diamond International, Corp. Ltd, Karachi (Respondent) D.B. 08-APR-26 No
309471 50 Spl:Sales Tax Ref: A. 406/2022 (D.B.) Sindh High Court, Karachi 2022 The Commissioner Inland Revenue, Legal Karachi (Applicant) VS M/s. Digri Sugar Mills Ltd., Karachi (Respondent) D.B. 09-APR-26 No
308487 51 Spl:Sales Tax Ref: A. 732/2022 (D.B.) Sindh High Court, Karachi 2022 The Commissioner Inland Revenue, Zoned-II,Hyderbad (Applicant) VS M/s. New Lal Kohistan Cotton Industries, Kotri (Respondent) D.B. 25-MAR-26 No
307795 52 Spl:Sales Tax Ref: A. 43/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. Orient Paint Solution, Karachi (Applicant) VS The Assistant/Deputy Commissioner-I.R. ,Kar. & anr (Respondent) D.B. 17-MAR-26 No
309243 53 Spl:Sales Tax Ref: A. 44/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner Inland Revenue, Zone-VI, Karachi (Applicant) VS M/s. Madina Oil Refinery Limited, Karachi (Respondent) D.B. 06-APR-26 No
309227 54 Spl:Sales Tax Ref: A. 255/2018 (D.B.) Sindh High Court, Karachi 2018 Media 5ive Holding (Applicant) VS Commissioner (Appeals) & another (Respondent) D.B. 06-APR-26 No
311413 55 Spl:Sales Tax Ref: A. 2030/2023 (D.B.) Sindh High Court, Karachi 2023 The Commissioner Inland Revenue, Zone-I, Karachi (Applicant) VS M/s. Trade International, Karachi (Respondent) D.B. 27-APR-26 No
311005 56 Spl:Sales Tax Ref: A. 125/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue,Zone-III, LTO, Kar (Applicant) VS M/s. Sui Southern Gas Company Limited, Karachi (Respondent) D.B. 22-APR-26 No
310587 57 Spl:Sales Tax Ref: A. 57/2024 (D.B.) Sindh High Court, Karachi 2024 M/s. Popular Sugar Mills Limited., Karachi (Applicant) VS The Commissioner-IR, Enforcement-I Karachi&another (Respondent) D.B. 20-APR-26 No
309217 58 Spl:Sales Tax Ref: A. 1127/2023 (D.B.) Sindh High Court, Karachi 2023 Sindh Revenue Board, Karachi (Applicant) VS M/s. Chemie Water Technologies, Karachi (Respondent) D.B. 06-APR-26 No
310549 59 Spl:Sales Tax Ref: A. 29/2026 (D.B.) Sindh High Court, Karachi 2026 Muhammad Mudassir Hussain (Applicant) VS The Commissioner Inland Revenue Zone-IV, RTO-I,Kar (Respondent) D.B. 20-APR-26 No
311187 60 Spl:Sales Tax Ref: A. 20/2026 (D.B.) Sindh High Court, Karachi 2026 M/s. Micro Ensure Pakistan (Pvt) Ltd., Islamabad. (Applicant) VS The Commissioner (Appeal-III) S.R.B,, Karachi (Respondent) D.B. 23-APR-26 No
310793 61 Spl:Sales Tax Ref: A. 104/2019 (D.B.) Sindh High Court, Karachi 2019 Commissioner I-R Zone-I (Applicant) VS M/s. Faizan Steel (Respondent) D.B. 21-APR-26 No
308731 62 Spl:Sales Tax Ref: A. 750/2019 (D.B.) Sindh High Court, Karachi 2019 Commissioner I-R Zone-IV (Applicant) VS M/s. Byco Petroleum Pakistan Ltd. (Respondent) D.B. 30-MAR-26 No
308729 63 Spl:Sales Tax Ref: A. 958/2017 (D.B.) Sindh High Court, Karachi 2017 M/s. Elixir Securities (Pvt) Ltd. (Applicant) VS Appellate Tribunal SRB, Karachi & others (Respondent) D.B. 30-MAR-26 No
309005 64 Spl:Sales Tax Ref: A. 131/2024 (D.B.) Sindh High Court, Karachi 2024 Commissioner Inland Revenue, Zone-IV, Karachi (Applicant) VS Khairpur Sugar Mills Ltd., Karachi (Respondent) D.B. 01-APR-26 No
309233 65 Spl:Sales Tax Ref: A. 39/2021 (D.B.) Sindh High Court, Karachi 2021 Commissioner I. R. Zone-III (Applicant) VS M/S Dawood Engineering & Traders (Respondent) D.B. 06-APR-26 No
309823 66 Spl:Sales Tax Ref: A. 113/2013 (D.B.) Sindh High Court, Karachi 2013 Commissioner Inland Revenue (Applicant) VS M/s. Dadabhoy Cement Industries Ltd. (Respondent) D.B. 13-APR-26 No
311571 67 Spl:Sales Tax Ref: A. 199/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner I. R., Zone-VI. LTO, Karachi (Applicant) VS M/s. Ahmed Fine Textile Mills Ltd., Karachi (Respondent) D.B. 28-APR-26 No
309405 68 Spl:Sales Tax Ref: A. 57/2025 (D.B.) Sindh High Court, Karachi 2025 Sindh Revenue Board, Karachi (Applicant) VS M/s. Pakistan Synthetic Ltd., Karachi (Respondent) D.B. 08-APR-26 No
307343 69 Spl:Sales Tax Ref: A. 26/2012 (D.B.) Sindh High Court, Karachi 2012 Data Steel Pipeline Industries Pvt Ltd. (Applicant) VS Large Texpayer Unit (Respondent) D.B. 10-MAR-26 No
309245 70 Spl:Sales Tax Ref: A. 190/2025 (D.B.) Sindh High Court, Karachi 2025 The Commissioner Inland Revenue, Zone-IV, CTO, Kar (Applicant) VS M/s. Genesis International (Pvt) Ltd., Karachi (Respondent) D.B. 06-APR-26 No
311029 71 Spl:Sales Tax Ref: A. 117/2025 (D.B.) Sindh High Court, Karachi 2025 M/s. Abdul Hameed & Ali Raza Coal Mines, Hyderabad (Applicant) VS The Asstt: Commissioner Unit-34, SRB, Hyd &Another (Respondent) D.B. 22-APR-26 No
312931 72 Spl:Sales Tax Ref: A. 184/2024 (D.B.) Sindh High Court, Karachi 2024 Syed Muhammad Asim Prop: Ali Enterprises, Karachi (Applicant) VS The Commissioner I. R. Zone-II, CTO, Karachi (Respondent) D.B. 11-MAY-26 No
312055 73 Spl:Sales Tax Ref: A. 148/2024 (D.B.) Sindh High Court, Karachi 2024 M/s. A. B. Metals (AOP) Karachi (Applicant) VS The Commissioner I. R. (Enf-I) Zone-III, Karachi (Respondent) D.B. 29-APR-26 No
311577 74 Spl:Sales Tax Ref: A. 108/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner Inland Revenue, Zone-II, Karachi (Applicant) VS M/s. Century Engineering Industries (Pvt) Ltd,Kar. (Respondent) D.B. 28-APR-26 No
311435 75 Spl:Sales Tax Ref: A. 27/2026 (D.B.) Sindh High Court, Karachi 2026 M/s Ora-Tech Systems (Pvt) Ltd., Karachi (Applicant) VS The Assistant Commissioner I.R.Zone-I,MTO,Kar &Ors (Respondent) D.B. 27-APR-26 No
308735 76 Spl:Sales Tax Ref: A. 351/2020 (D.B.) Sindh High Court, Karachi 2020 Commissioner I-R Zone-I (Applicant) VS M/s. Ghandhara Industries Limited (Respondent) D.B. 30-MAR-26 No
311579 77 Spl:Sales Tax Ref: A. 107/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner Inland Revenue, Zone-II, Karachi (Applicant) VS M/s. Century Engineering Industries (Pvt) Ltd,Kar. (Respondent) D.B. 28-APR-26 No
310563 78 Spl:Sales Tax Ref: A. 191/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner I. R., Zone-IV, RTO-I, Karachi (Applicant) VS M/s. Asif Abid & Co., Karachi (Respondent) D.B. 20-APR-26 No
307225 79 Spl:Sales Tax Ref: A. 189/2024 (D.B.) Sindh High Court, Karachi 2024 The Commissioner I. R., Zone-II, LTO, Karachi (Applicant) VS M/s. Shujaabad Agro Industries (Pvt) Ltd., Karachi (Respondent) D.B. 09-MAR-26 No
312053 80 Spl:Sales Tax Ref: A. 65/2022 (D.B.) Sindh High Court, Karachi 2022 Sindh Revenue Board through A.C (Applicant) VS M/s. Usman Carriage Services Pvt. Ltd. Lahore (Respondent) D.B. 29-APR-26 No
308365 81 Spl:Sales Tax Ref: A. 173/2024 (D.B.) Sindh High Court, Karachi 2024 Sindh Revenue Board, Hyderabad (Applicant) VS M/s. White Rose Beauty Parlour, Hyderabad (Respondent) D.B. 24-MAR-26 No
311415 82 Spl:Sales Tax Ref: A. 202/2024 (D.B.) Sindh High Court, Karachi 2024 M/s. Megatech Trackers (Pvt) Ltd., Karachi (Applicant) VS Assistant Commissioner (Unit-01), SRB Kar.& others (Respondent) D.B. 27-APR-26 No
312379 83 Spl:Sales Tax Ref: A. 48/2024 (D.B.) Sindh High Court, Karachi 2024 M/s. Conwill Pakisatan (Pvt) Ltd., Karachi (Applicant) VS The Commissioner-III, S.B.R., Karachi. (Respondent) D.B. 05-MAY-26 No