Law: Constitution of Pakistan, 1973

Section: 199

Law: Sales Tax Special Procedure Rules, 2007

Section: 4,5,6,16(2),Chapter11

Law: Sales Tax Act, 1990

Section: 3,3(9),71,

Hon'ble Court may graciously accept this writ petition with costs and declare the provisions of S.R.O. No. 608(I)/2014 to be void abinitio, without lawful authority and ultra vires the law making powers of the Federal Government. JUDGMENT Shahid Karim, J:- This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 seeks the following prayer: "Therefore it is respectfully prayed that this Hon'ble Court may graciously accept this writ petition with costs and declare the provisions of SRO 608(I)/2014 to be void abinitio, without lawful authority and ultra vires the law making powers of the Federal Government. It may further be graciously declared, without prejudice to the above declaration that the impugned provisions are not capable of enforcement. It is further prayed that the sales tax registration status of the petitioner may kindly be activated and the department may be restrained from starting any coercive measures tor creating demand without adopting due process of law." 2. This judgment shall also decide connected petitions W.P. No. 31472 of 2015, W.P. No. 1104 of 2015, W.P. No. 11106 of 2015 W.P. No. 12701 of 2015, W.P. No. 12702 of 2015. W.P No. 12703 of 2015. W.P. No. 585 of 2016 and W.P. No. 65 of 2016, in which a common question of law has been raised and the relief claimed is substantially the same as in this petition. There are common grounds urged by the learned counsel for the petitioners in all of these petitions. 3. As a historical background, the learned counsel refers to SRO 480(I)/2007, which was the original Notification by which, in the exercise of powers conferred by section 71 of the Sales Tax Act, 1990 ("the Act"), the Sales Tax Special Procedure Rules, 2007 ("the Rules, 2007") were enacted. By the SRO 480(I)/2007, Chapter-II relating to special procedure for payment of sales tax by retailers was amended. In the year 2014, section 3 of the Act was amended by Finance Act, 2014 and subsection (9) was inserted which reads as follows: "(9) Notwithstanding anything contained in sub-section (1), tax shall be charged from retailers through their monthly electricity bills, at the rare of five per cent where the…

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