Law: Sindh Sales Tax on Services Act, 2011

Section: 32(2),52,57,61,63

Law: Sindh Sales Tax on Services Act, 2011

Section: 32(2),52,57,61,63

Law: Constitution of Pakistan, 1973

Section: 199

Sindh Sales Tax on Services Act, 2011 - Sections 32(2), 52 61, 63, Rule: 32(2) - Constitution of Pakistan, 1973, Art, 199 - Constitution of Pakistan - Tax liability - Income of petitioner is based on net ocean freight amount of cost and freight - Intention of respondents to charge entire amount of income of petitioner although not falling within charge of Sindh Sales Tax on Services nor covered under Rule 32 of Act - Show Cause Notice - Apprehension of charging Sales Tax from petitioner on their gross income with surcharge and penalty - Maintainability of constitutional petition - Question of - Whether if petitioner is aggrieved by any adverse decision by respondent in this regard, remedy as provided under law in terms of section 57 of Act, can be availed by filing appeal before Commissioner (Appeal) Sindh Revenue Board - Held yes - Whether since no final adjudication on proposed show cause notice has been made so far by respondent and merely show cause notice has been issued, therefore, petition is pre-mature, whereas no cause of action has accrued to petitioner which may justify filing of petition - Held yes. If the petitioner is aggrieved by any adverse decision by the respondent in this regard, a remedy as provided under the law in terms of Section 57 of Sindh Sales Tax on Services Act, 2011 can be availed by filling an appeal before the Commissioner (Appeals) Sindh Revenue Board. Similarly an appeal is also provided against the order of CIT (Appeals) in terms of Section 61 before the Appellate Tribunal, whereas, after the order of Appellate Tribunal, a Reference can also be filed before this Court in terms of Section 63 of the Sindh Sales Tax on Services Act, 2011 in respect of questions of law which may arise from the order of the Tribunal. Since in the instant case, no final adjudication on the proposed Show Cause Notice has been made so far by the respondent and merely a Show Cause Notice has been issued, therefore, we are of the view that instant petition is pre-mature, whereas no cause of action has accrued to the petitioner which may justify the filing of instant petition. The instant petition is misconceived in law and facts, which is hereby…

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