Law: Sales Tax Act, 1990

Section: 2(35),3,3(5),3(41),13

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)-- Ss. 2(35), 3, 3(5), 3(41) & 13--Constitution of Pakistan, Art. 199--Constitutional Petition--Applicability--Scope--Civil Aviation Authority Ordinance (XXX of 1982), Preamble--S.R.O. No. 509(I)/2013 dated 12-06-2013--Scope of Tax--Additional tax, collection of--Object and Scope--Contention of petitioner Civil Aviation Authority was that it was neither a "manufacturer" nor a "retailer" or "importer" or a "wholesaler" or "person required to be registered" under any other law for tax or duty or a "commercial exporter" to be made subject of S.R.O. No. 509(I)/2013 dated 12-06-2013--Civil Aviation Authority having come into being through Pakistan Civil Aviation Authority, Ordinance 1982, object for its creation were enumerated in the Ordinance which was to promote and regulate civil aviation activities to develop an infrastructure for safe, efficient, adequate, economical and properly coordinated civil air transport service in Pakistan-- Petitioners' (Civil Aviation Authority's) duty was to carry on all affairs relating to management of airports, air traffic and navigational services to aircrafts, communication services at the airports etc. and not one of said functions, however showed that petitioner was engaged in making any "taxable supplies in furtherance of any taxable activity" to hold that it was liable for registration as required under law--Department plea that since petitioner was a body corporate, it was liable to pay additional tax was not valid S.R.O. No. 509(I)/2013 dated 12-6-2013 was applicable on persons having industrial or commercial electric and gas connections, and who had either not provided sales tax registration number to supplier or whose names were not on Active Taxpayer list and whose bills exceed fifteen thousand rupees--Petitioner had no commercial and industrial electric and gas connections as there were number of buildings used for residential purpose nor was it carrying on any taxable activity by making supply of such utilities to persons doing some business in its premises--Any such contention that many business concerns were operating in premises of airport under the control of petitioner and it was…

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