ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1148 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.4806/2021 (Urgent).

2. For order on CMA No.4807/2021 (Exemption).

3. For order on CMA No.4808/2021 (Stay).

4. For hearing of main case.

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15^th February 2021

Rana Sakhavat Ali, Advocate for Petitioner.

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1. Urgency granted.

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

3&4. Learned counsel for the petitioner, at the very outset, submits that the controversy agitated through instant petition, whereby, petitioner has challenged the vires of Fourth Schedule read with Section 3(5A) of the Federal Excise Act, 2005 inserted through Finance Act, 2019, for being ultra vires to Section 8 and Clause (21a) of Section 2 of the Federal Excise Act, 2005 read with Section 3 of the Sales Tax Act, 1990, is already pending before this Court in number of petitions, including C.P. No.D-714/2020, wherein, Notices have been issued to the respondents as well as Attorney General of Pakistan in terms of Order 27-A, C.P.C., whereas, respondents have been restrained from passing any final adverse order against the petitioner. In support of his contention, learned counsel has referred to orders dated 06.02.2020 and 02.03.2020, passed by this Court in the aforesaid petition and others [Re: M/s. Amaan Steels v. Federation of Pakistan & others], copy of which is available at pages 51 to 57 of the instant petition, hence prays accordingly.

Let pre-admission notice be issued to the respondents as well as Advocate General of Pakistan in terms of Order 27-A, C.P.C, to be served through first three modes, for 24.02.2021, when instant petition may be taken up alongwith aforesaid petition and other connected matters, whereas, comments, if any, shall be filed with advance copy to learned counsel for the petitioner. However, till next date of hearing, the interim order already passed by this Court in the aforesaid petition shall apply mutatis mutandis in the instant petition.

J U D G E