| Citation(s) |
|---|
| 2020 SLG 1532 2020 SLD 1532 (2020) 122 TAX 96 |
Islamabad High Court
W.P. No. 3995 of 2019, decided on 06.03.2020, Dates ofhearing: 06.02.2020, 13.02.2020, 14.02.2020, 18.02.2020,19.02.2020, 20.02.2020, 24.02.2020 and 06.03.2020
MIANGUL HASSAN AURANGZEB, JUSTICE
MJs Imtiaz Rashid Siddiqui, Syed Husnain Ibrahim Kazmi, Shehryar Kasuri and Raza Imtiaz Siddiqui, Advocates for the Petitioners.Khawaja Muhammad Farooq and Ms. Moona Hussain, Advocates in W.P.No.4395/2019 for the Petitioners.Mr. Arshid Mehmood Kiani,
W.P. No. 3995 of 2019, decided on 06.03.2020, Dates ofhearing: 06.02.2020, 13.02.2020, 14.02.2020, 18.02.2020,19.02.2020, 20.02.2020, 24.02.2020 and 06.03.2020
MIANGUL HASSAN AURANGZEB, JUSTICE
MJs Imtiaz Rashid Siddiqui, Syed Husnain Ibrahim Kazmi, Shehryar Kasuri and Raza Imtiaz Siddiqui, Advocates for the Petitioners.Khawaja Muhammad Farooq and Ms. Moona Hussain, Advocates in W.P.No.4395/2019 for the Petitioners.Mr. Arshid Mehmood Kiani,
NATIONAL INSTITUTIONAL FACILITATION TECHNOLOGIES (PVT.) LIMITEDVSFEDERAL BOARD OF REVENUE AND OTHERS
Law: Sales Tax Rules, 2006
Section: ChapterXIV-B
Law: Constitution of Pakistan, 1973
Section: 90,99,184(3),199
Law: Rules of Business (Federal), 1973
Section: 5(15)14(1),14(9)
Law: Civil Procedure Code (V of 1908)
Section: 152,153
SALES TAX RULES, 2006 Chapter XIV-B, Public Procurement Rules, 2004, Rule: 31, 31(1) 31(2) - I.F.L, Annex-6, Clause 5.2 2.8 Rules of Business, 1973, Rule: 5(15) 14(1)(9) - Civil Procedure Code, 1908, Section 152 153 - Constitution of Pakistan, 1973, Articles 90, 99, 184(3) 199 - Licensing Rule, 2019, Rule 150ZL - SRO No. 250(I)/2019, dated 26.02.2019 - Grant of Licence to NRTC for process of track and trace system for tobacco products in Pakistan, Elimination of illicit trade in tobacco products - Establishment of a tracking and tracing system to be controlled by Pakistan for all tobacco products - Advertisement by FBR in the press inviting applications for the grant of five years licence to be issued for the development, maintenance and operation of a track and trace system - Bidding through single stage - Bidders required to quote price for 1,000 tax stamps with unique identification markings. NRTC's bids of Rs. 0.731 per 1,000 stamps found lowest bid - Later on, it made clarification that it had quoted Rs. 0.731 through inadvertence which price when multiplied by 1,000 comes to Rs. 731/- per 1000 stamps - Clarification accepted by FBR and bid allowed - Grant of Licence to NRTC - Filing of grievance petition by NIFT against the grant of Licence to NRTC turned down by the GRC - Challenge to - FACTS The facts essential for the disposal of the instant petitions are that on 03.11.2004, Pakistan ratified the Framework Convention on Tobacco Control ("F.C.T.C,") and on 29.06.2018 acceded to the F.C.T.C. Protocol to eliminate illicit trade in tobacco products. Article 8.2 of the F.C.T.C. Protocol requires Pakistan to establish a tracking and tracing system to be controlled by Pakistan for all tobacco products that are manufactured in, imported into, or transiting through its territory. Pakistan had to embark on a project to implement a track and trace system for tobacco products to meet its national need to monitor and protect its revenues and address the high level of illicit trade within its borders, and to meet its international obligations under the F.C.T.C. The track and trace system was to form part of a regional and global international track and trace regime…
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