Law: Constitution of Pakistan, 1962

Section: 199

Law: Punjab Sales Tax on Services Act, 2012

Section: 2931),39,52.76

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973---Article 199---See Sections 2(31), 39, 52 & 76 of the Punjab Sales Tax on Services Act, 2012. PUNJAB SALES TAX ON SERVICES ACT, 2012 Sections 2(31), 39, 52 & 76---Merely because a judgment has been suspended by a Division Bench of High Court cannot be a sole ground not to follow the said judgment for deciding similar matters, as the issue of impugned notices being issued by Authority/officers not validly appointed as regards Section 39(1) read with Section 76 which has already been decided by High Court, the same is to be decided in same terms.---The petitioners have challenged the vires of various show cause notices and other notices (impugned notices), mainly on the ground that the same are not issued by the Competent Authority. It is argued that impugned notices have been issued by various Authorities/Officers mentioned in section 39 of the Punjab Sales Tax on Services Act, 2012 (Act), however, these Authorities/Officers are not validly appointed through rules, as required under section 39(1) read with section 76 of the Act. Learned counsel for the petitioners submits that this short legal question has already been decided by this Court in various petitions alongwith Writ Petition No. 16217/2020 vide judgment dated 06.6.2023, therefore, submits that these petitions may also be decided in the same terms. I have gone through the judgment of this Court dated 06.6.2023 in writ petition No. 16217/2020 and agree with the reasoning recorded and conclusion drawn therein, which is also on all four to the facts and circumstances of these cases. Merely because the said judgment has been suspended by the Division Bench of this Court cannot be a sole ground not to follow the said judgment for deciding similar matters. When appeal against Single Bench judgment is filed and the operation of judgment is suspended, such suspension operates only inter parties and not as a judgment in rem, hence does not detract from binding effect of judgment as precedent unless judgment is finally set aside. ORDER: MR. JUSTICE ABID AZIZ SHEIKH:---.--- (1). This order will also decide writ petitions. No. 46130 of 2023, 52862 of…

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