ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

Spl.S.T.R.A No.74 of 2009

Date order with signature of Judge

1.For Katcha Peshi.

2.For hearing of CMA 805/2009.

Preliminary objection filed (Flag-A)

Reply/Rejoinder to C/A Filed (Flag-B)

30.10.2009.

Mr. Sirajul Haque Memon Advocate alongwith

Mr. Arshad Siraj Memon, Advocate for the appellant.

Mr. Shakeel Ahmed, Advocate alongwith

Mr. Ilyas Ehsan, Appraising Officer.

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IRFAN SAADAT KHAN, J.:- By this Special sales Tax Reference Application, the appellant has challenged the order dated 25.12.2008, passed by the learned Customs, Excise & Sales Tax Tribunal, Bench-I, Karachi (STAT) in Sales Tax Appeal No. K-298 of 2007. Following questions of law have been raised in the memo of reference application.

1) Whether the Respondents have erred in law and on facts in confirming the imposition of further tax under Section 3(1A) of the Sales Tax Act?

2) Whether in the facts and circumstances of the case, the Respondents have not erred in law and on facts in treating the appellant/applicant as not having complied with Section 3(1A), 3(3), 14, 15, 19, 23 and 73 of the Sales Tax Act 1990 without citing specific evidences?

3) Whether in the facts and circumstances of the case, the Respondents have not erred in law and on facts in holding without any evidence that the sale was made to unregistered persons without charging further tax?

4) Whether in the facts and circumstances of the case, the Respondents have not misinterpreted the provisions of Sales Tax Act, 1990?

5) Whether in the facts and circumstances, the respondents have not erred in law in misinterpreting Section 3(1A), 33 and 34 of the Sales Tax Act, 1990?

Mr. Sirajul Haque Memon, learned counsel for the appellant, at the very outset, submitted that the only question which is involved in the present reference application is of the interpretation of sections 2(25) and 3(1A) of the Sale Tax Act, 1990 and that such exercise has already been done in two cases namely by a Division Bench of Lahore High Court in M/S BILAL & CO. V/S APPELLATE TRIBUNAL, CUSTOMS, CENTRAL EXCISE AND SALES TAX, LAHORE AND ANOTHER (2004 PTD 557) and by a Division Bench of Sindh High Court in DIGRI SUGAR MILLS LTD. KARACHI V/S ADDITIONAL COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION), HYDERABAD & ANOTHER (2008 PTD 1673). He submitted that this reference application may also be disposed off in the same terms as decided in the above noted two reported cases.

Mr. Shakeel Ahmed, learned counsel for the respondent did not controvert the fact that two cited judgments cover the questions involved in the present reference application but stated that in the case of Digri Sugar Mills Ltd., the respondent has filed a C.P.L.A. in the Hon’ble Supreme Court of Pakistan where it is pending in which no interim order has been passed, suspending the operation of the judgment of this Court. He stated that he has no objection if the present reference application is decided in the same terms as in the above noted two reported cases.

Consequently, this reference application is disposed off in the same terms as decided in the above two reported cases. Listed application is also disposed off.

J U D G E