ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-6693 of 2018

___________________________________________________________ Date Order with signature of Judge

___________________________________________________________

Priority Case:

1. For hearing of CMA No.29248/2018.

2. For hearing of main case.

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21^st January 2020

Mr. Amjad Jawaid Hashmi, Advocate for Petitioner.

Mr. Usman Hadi, Asst. Attorney General.

Mr. Fahad, Advocate holds brief for Dr. Shahnawaz, Advocate for Respondent.

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Learned counsel for the petitioner, under instructions, submits that petitioner will be satisfied and will not press instant petition, if provided that respondents may be directed to restore sales tax registration of the petitioner, which was suspended without issuing any show-cause notice and in violation of the provisions of section 21(2) of the Sales Tax Act, 1990, whereas, in case of taking any adverse action for violation of the provisions of Sales Tax Act 1990, respondent may be directed to issue proper show-cause notice to the petitioner after providing an opportunity of being heard. Learned counsel for the petitioner further submits that similar petitions were already disposed of by this Court vide order dated 12.09.2019 including C.P. No.D-376/2018 [M/s. Adam Sugar Mills Limited vs. Federation of Pakistan and others] wherein it has been held that Rule 12(a)(i) of the Sales Tax Rules, 2006 is ultra vires to the Constitution and violative of principle of natural justice under section 21(2) of the Sales Tax Act, 1990 to the extent that it gives power to the Commissioner to suspend sales tax registration without proper show-cause notice.

Learned Asst. Attorney General and learned counsel for the respondent in view of the above facts do not oppose disposal of instant petition in terms of the order as referred hereinabove.

Accordingly, by consent, instant petition stands disposed of in above terms alongwith listed application.

J U D G E