Law: Sales Tax Act, 1990

Section: 3,3(1),3(5)

Notifications SRO No. 694(I)/2019 dated 29-6-2019”SRO No. 777(I)/2020 dated 25-8-2020 Taxpayers were aggrieved of charging extra tax through electricity and natural gas monthly bills Plea raised by taxpayers was that extra tax could not be charged without ascertainment”Validity”No law was disregarded or breached or violated while claiming / charging or collecting extra tax from the persons, as far as conditions prescribed therein were adhered to in letter and spirit” Availability of requisite conditions for charging extra tax could be effectively raised before concerned officers Inland Revenue” Taxpayers could procure requisite certificates /documents affirming effective sales tax registration and appearance on Active Taxpayer List” Taxpayers could also approach supplier of electric power or natural gas, as the case could be, to verify factum of effective sales tax registration and name on Active Taxpayers List, in terms of notification SRO No. 777(I)/2020, dated 25-8-2020, by virtue whereof Chapter XVII-B was inserted in Sales Tax Rules, 2006” Division Bench of High Court declined to interfere in such charging of extra tax”Intra Court Appeal was dismissed in circumstances. Dewan Farooque Spinning Mills Ltd v. Federation of Pakistan and others W.P. 31824/2020; A.G Textiles Mills v. Federation of Pakistan and others W.P.No.33920/2020; Granada Textile Mills Ltd. and others v. Federation of Pakistan and others W.P.No.47839/2020; Crescent Cotton Mills Ltd. v. FOP and others W.P.No.45806 of 2020; West Punjab Province v. K.B. Amir-ud-Din and others PLD 1953 Lah. 433 and Pearl Continental Hotel and another v. Government of N.W.F.P and others 2010 PTD 2018 ref. JUDGMENT: ASIM HAFEEZ, JUSTICE:---.--- Through this consolidated judgment, we intend to decide titled appeal, appeal bearing I.C.A. No.2928/2021 - both of which impugn judgment dated 19.11.2020 by learned Single Judge in Chambers, whereby constitutional petitions bearing W.P. No.313209 of 2020 and W.P. 30703/2020 were dismissed - including various constitutional petitions, initially filed before learned Single Judge in Chambers and thereafter referred to this Division Bench, in wake of commonality of questions…

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