Law: Sindh Sales Tax on Services Act, 2011

Section: 3,Second Schedule

Law: Constitution of Pakistan, 1973

Section: 199

(a) Sindh Sales Tax on Services Act (XII of 2011)- S.3--Constitution of Pakistan, Art. 199---Taxable Service---Petitioner sought a declaration to the effect that effect that the consultancy services provided him were not liable to be taxed under S.3 of Sindh Sales Tax Services Act, 2011 as consultancy services were not listed in the Second schedule and prayed for setting aside an order-in-original passed by Assistant Commissioner to that effect--Petitioner while adverting to the question of maintainability of constitutional petition in the presence of alternate remedy contended that similar question of law was pending adjudication before High Court in its order-in-original would be a futile exercise --- validity --- Held; pendency of a legal question before the High Court in a Reference jurisdiction and similar treatment given by the departmental authorities to a legal controversy alone could not be considered as valid ground to abandon and bypass a statutory forum---High Court issued pre-admission notice to the respondents in order to examine the legal issue agitated by petitioner and directed the petitioner to avail appropriate remedy against the order-in-original, if so advised. (b) Constitution of Pakistan-- --Art. 199--Constitutional jurisdiction--Scope-- Violation of Fundamental Rights--Legislative competence--Aggrieved party, in appropriate cases, can approach the High Court by filing a constitutional petition against violation of Fundamental Rights or in order to agitate a constitutional point relating to legislative competence. ORDER Granted. 2. Granted subject to all just exceptions. 3-4. Through instant petition, the petitioner operating as a brokerage house, besides seeking declaration to the effect that the consultancy services provided by the petitioner, are not liable to tax under the Sindh Sales Tax on Service Act, 2011, on the grounds that consultancy services have not been prescribed under the Second Schedule to the Sindh Sales Tax on Service Act, 2011, for the tax years till June, 2014, has also impugned Order-in-Original No. 715 of 2019 dated 11.10.2019 passed by the Assistant Commissioner Unit-12, S.R.B. for the tax year July -- 2013 to…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492