ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1645 of 2021

___________________________________________________________________ Date Order with signature of Judge

___________________________________________________________________

FRESH CASE:

1. For order on CMA No.6972/2021 (Urgent).

2. For order on CMA No.6973/2021 (Exemption).

3. For order on CMA No.6974/2021 (Stay).

4. For hearing of main case.

-----------

5^th March 2021

Mr. Zahid F. Ebrahim, Advocate for Petitioner.

-*-*-*-*-*-

1. Urgency granted.

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

3&4. Through instant petition, the petitioner has impugned various notices, all dated 10.02.2021 issued under section 16 of the Benami Transactions (Prohibition) Act, 2017, by the respondent No.3 i.e. Deputy Commissioner Inland Revenue, Initiating Officer-II, Anti-Benami Initiative Zone-III, Karachi to the various purchasers of the petitioner. According to the learned counsel for the petitioner, the sale to the unregistered persons is permissible under the law, however, on such higher rate, which has been paid by the petitioner and there is no discrepancies either in the return or the supply made by the petitioner during the tax period under consideration. It has been further contended by the learned counsel that the aforesaid notices though have been issued to the purchasers of the petitioner, however, copies of such notices have been marked to the petitioner, who is required to furnish information regarding reconciliation of the supplies made during the relevant tax years, as mentioned therein, however, from perusal of the contents of the impugned notices, it transpires that respondents intend to take adverse coercive action against the petitioner in violation of law, while treating the petitioner as beneficial owner of the amount received by the petitioner out of such transactions. Per learned counsel, the impugned notices and the proposed action by the respondents is totally illegal, without jurisdiction and lawful authority, therefore, requests that respondents may be restrained from taking any adverse coercive action or passing any final adverse order against the petitioner pursuant to the impugned notices, as referred to hereinabove.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 18.03.2020, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, petitioner may submit response to the impugned notices by raising all such factual and legal grounds, which shall be considered by the respondents in accordance with law. However, till next date of hearing, no final adverse order will be passed and/or no adverse coercive action will be taken against the petitioner pursuant to the impugned notices available at pages 141 to 209 of the instant petition.

J U D G E