ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-934 of 2021

___________________________________________________________________ Date Order with signature of Judge

___________________________________________________________________

FRESH CASE:

1. For order on CMA No.3830/2021 (Urgent).

2. For order on CMA No.3831/2021 (Exemption).

3. For order on CMA No.3832/2021 (Stay).

4. For hearing of main case.

-----------

4^th February 2021

Ms. Sana Q. Valika, Advocate for Petitioner.

-*-*-*-*-*-

1. Urgency granted.

2. Exemption granted, but subject to all just exceptions.

3&4. Learned counsel for petitioner submits that pursuant to Order-in-Original No.10 of 2020, dated 28.02.2020 passed by the respondents, petitioner has filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-IV), Karachi, who was pleased to grant stay against recovery of the disputed amount for a period of fifteen (15) days, which has expired today, whereas, the post of Commissioner Inland Revenue (Appeals-IV) Karachi is presently lying vacant and, therefore, petitioner is not in a position to seek further extension of stay. It has been prayed by the learned counsel for petitioner that respondents may be restrained from enforcing the recovery of the disputed amount by adopting coercive measures pursuant to a notice for recovery under section 48 of the Sales Tax Act, 1990 dated 01.01.2021.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 23.02.2021, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, respondents shall not enforce the recovery of the disputed amount pursuant to the recovery notice as referred to hereinabove.

J U D G E