| Citation(s) |
|---|
| 2024 SLG 5778 2024 SLD 5778 |
Sindh High Court
Const. P. 7493/2021 (D.B.) Sindh High Court, Karachi; attached cases: C. P. NO. D-1310, 1448, 1739, 1769, 1915, 2763, 2794, 3276, 3878, 4440, 4639, 2880, 4989, 546, 547, 548, 5564, 5565, 5595, 5643, 5660, 5728, 6002, 6006, 6161, 6191, 6192, 6446, 6639, 7069, 7125, 7296, 7534, 7923, 5023 & 7924 / 2022 C. P. NO. D-3330, 3716, 536 & 618 / 2023
Present: Mr. Justice Muhammad Junaid Ghaffar Justice Ms. Sana Akram Minhas
For the Petitioners: M/s. Muhammad Tariq Masood, Syed Aijaz Hussain Shirazi, Shams Mohiuddin Ansari, Naeem Suleman, Zafar Hussain, Mian Ashfaq Ahmed, Ehsan Ghulam Malik, Shariq A. Razzak, Manzoor Arain, Riaz Moin Siddiqui, Rehmat Shakil, M. Anjum Khan, Syed Hamza Ahmed Hashmi, Atir Aqeel Ansari, Imran Iqbal Khan, Arshad Hussain Shehzad, Jahanzeb Awan, Shahan Karimi, Rashid Khan Mehar, Abdullah Azzam Naqvi, Mohsin Kadir Shahwani, Adnan Ali Khan Sherwani, Muhammad Taimur Ahmed, Ghulam Akbar Lashari, Waheed Hussain Advocates for Petitioner. For the
Respondents: M/s. Syed Ahsan Ali Shah, Kafeel Ahmed Abbasi, Aamir Ali Shaikh, Zulfiqar Ali Mirjat, Bilal Bhatti, Zohaib for Ameer Bakhsh Metlo, Imran Ahmed Maitlo, Ali Tahir Soomro, Burhan Jagirani, Ghazi Khan Khalil, Ameer Nausherwan Adil, Abdul Hakeem Junejo, Abdul Razzak, Syed Kumail Abbas, Muhammad Shahid, Irfan Mir Halepota, Qaim Ali Memon, Advocates for
Respondent. Federation of Pakistan: Through Mr. G. M. Bhutto, Assistant Attorney General. Date of hearing: 24.08.2023 Date of Order: 24.08.2023.
Const. P. 7493/2021 (D.B.) Sindh High Court, Karachi; attached cases: C. P. NO. D-1310, 1448, 1739, 1769, 1915, 2763, 2794, 3276, 3878, 4440, 4639, 2880, 4989, 546, 547, 548, 5564, 5565, 5595, 5643, 5660, 5728, 6002, 6006, 6161, 6191, 6192, 6446, 6639, 7069, 7125, 7296, 7534, 7923, 5023 & 7924 / 2022 C. P. NO. D-3330, 3716, 536 & 618 / 2023
Present: Mr. Justice Muhammad Junaid Ghaffar Justice Ms. Sana Akram Minhas
For the Petitioners: M/s. Muhammad Tariq Masood, Syed Aijaz Hussain Shirazi, Shams Mohiuddin Ansari, Naeem Suleman, Zafar Hussain, Mian Ashfaq Ahmed, Ehsan Ghulam Malik, Shariq A. Razzak, Manzoor Arain, Riaz Moin Siddiqui, Rehmat Shakil, M. Anjum Khan, Syed Hamza Ahmed Hashmi, Atir Aqeel Ansari, Imran Iqbal Khan, Arshad Hussain Shehzad, Jahanzeb Awan, Shahan Karimi, Rashid Khan Mehar, Abdullah Azzam Naqvi, Mohsin Kadir Shahwani, Adnan Ali Khan Sherwani, Muhammad Taimur Ahmed, Ghulam Akbar Lashari, Waheed Hussain Advocates for Petitioner. For the
Respondents: M/s. Syed Ahsan Ali Shah, Kafeel Ahmed Abbasi, Aamir Ali Shaikh, Zulfiqar Ali Mirjat, Bilal Bhatti, Zohaib for Ameer Bakhsh Metlo, Imran Ahmed Maitlo, Ali Tahir Soomro, Burhan Jagirani, Ghazi Khan Khalil, Ameer Nausherwan Adil, Abdul Hakeem Junejo, Abdul Razzak, Syed Kumail Abbas, Muhammad Shahid, Irfan Mir Halepota, Qaim Ali Memon, Advocates for
Respondent. Federation of Pakistan: Through Mr. G. M. Bhutto, Assistant Attorney General. Date of hearing: 24.08.2023 Date of Order: 24.08.2023.
AUS Food (Petitioner)
VS
Fed. of Pakistan and Others (Respondent)
Law: Sales Tax Act, 1990
Section: 3(5), 3(1)
Summary;
This order addresses multiple petitions challenging SRO No.1222(I)/2021, which levies extra tax on electricity and gas bills for industrial and commercial consumers who are either not registered for Sales Tax or not on the Active Taxpayers List. The Petitioners include charitable institutions, hospitals, schools, and businesses claiming they should be exempt as they do not engage in taxable activities.
Key Points:
Previous Judgment Overturned:
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