Law: Sindh Sales Tax on Services Act, 2011

Section: 2(35),3,First Schedule

Law: Constitution of Pakistan, 1973

Section: 199

Sindh Sales Tax on Services Act (II of 2011)--- ----Ss. 2(35), 3, First Sched., PTC heading 98.15---Constitution of Pakistan, Art. 199---Constitutional petition---Levy of sales tax on services provided by members of Tax Bar Association---Stay---Petitioner/Tax Bar Association contended that its members did not fall within the category of persons as referred to in the (First) Schedule of Sindh Sales Tax on Services Act, 2011; that under similar circumstances in a constitutional petition filed by High Court Bar Association, restraining orders had been passed against revenue authorities---Validity---High Court adjourned the case to be taken up along with the other constitutional petition filed by High Court Bar Association, and directed that in the meanwhile no adverse inference may be drawn against Tax Bar Association pursuant to PTC Clause 98.15 of Sindh Sales Tax on Services Act, 2011---Order accordingly. ORDER Through instant petition, the petitioner who is a registered body with the Security Exchange Commission of Pakistan whose members are Advocates, Chartered Accountants and IDBPs have impugned the levy of sales tax on services provided by their members. Counsel for the petitioners states that members of the petitioner do not fail within the category of person as referred to in the Schedule of Sindh Services Act, 2011. Learned counsel further submits that under similar…

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