ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1604 of 2022

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.7220/2022 (Urgent).

2. For order on CMA No.7221/2022 (Exemption).

3. For order on CMA No.7222/2022 (Stay).

4. For hearing of main case.

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15^th March 2022

Mr. Ali Almani, Advocate for Petitioner.

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1. Urgency granted.

2. Exemption granted subject to all just exceptions.

3&4. Learned counsel for petitioner, at the very outset, submits that the controversy agitated through instant petition, whereby, petitioner has challenged the vires of Section 3(1A) of the Sales Tax Act, 1990 and has also sought declaration to the effect that petitioner is not required to be registered under Sales Tax Act, 1990, as the petitioner is not engaged in any taxable activity under Sales Tax Act, 1990, hence, not liable to pay any sales tax, including further tax on purchases made by the petitioner from the registered person(s), has already been decided by the learned Divisional Bench of this Court in the cases of (1) Messrs AL-ZARINA GLASS INDUSTRIES v. FEDERATION OF PAKISTAN AND OTHERS [2018 PTD 1600], (2) Messrs ASHRAFI BREAD INDUSTRIES v. FEDERATION OF PAKISTAN AND OTHERS [2019 PTD 1858] and (3) LAJPAL RICE MILLS v. FEDERATION OF PAKISTAN AND OTHERS [2019 PTD 1958], whereas, the case of petitioner is fully covered by the aforesaid judgments. It has been further contended by the learned counsel for the petitioner that there are other connected petitions containing similar controversy pending before this Court, including C.P. No.D-6371 of 2021, which is fixed today at Serial No.31, wherein, vide order dated 25.10.2021, Notices have been issued to the respondents, who have been restrained from charging extra tax from the petitioner. Learned counsel has referred to the aforesaid petition filed by the same petitioner in this regard.

Let pre-admission notice be issued to the respondents as well as D.A.G., to be served through first three modes, for 05.04.2022, when instant petition may be taken up alongwith aforesaid petition, whereas, comments, if any, shall be filed with advance copy to learned counsel for petitioner. However, till next date of hearing, respondents may not charge further tax from the petitioner.

J U D G E