| Citation(s) |
|---|
| 2025 SLG 1129 2025 SLD 1129 = (2025) 131 TAX 493 = 2023 SHC 608 = 2025 PTD 1324 |
Sindh High Court
Const. P. 1089/2016 (D.B.) Sindh High Court, Karachi
Present: Mr. Justice Muhammad Junaid Ghaffar Mr. Justi
Advocates for the Petitioners M/s. Dr. Muhammad Farogh Naseem, Ameen Bandukda, Fouzia Rasheed, Ahmed Hussain, Ammar Yasser, Naeem Suleman, Arshad Hussain Shehzad, Kashan Ahmed, Asghar Bangush, Tauqir Randhawa, M. Saad Shafiq Siddiqui, Saiyed Younus Saeed, Ajeet Kumar, Nadir Hussain Abro, Raghib Ibrahim Junejo, Fahad Khan, Mushtaque Hussain Qazi, Ghazala Rafiq, Ellahi Buksh Qureshi, Muhammad Arif, Abdul Sattar Silat, Muhammad Arif, Zain A. Jatoi, Muhammad Mustafa Namdani, Syed Arshad Ali, Sagar Ladhani, Shehanshah Hussain, Syed Irshad-ur-Rehman, Abdul Rehman Adeed, Mariam Salahuddin, M. Adeel Awan, Duaa Aryaan and Asadullah, Muhammad Jehangir holding brief for Is mat-unNissa. Advocates for the
Respondents M/s. Shahid Ali Qureshi, Ameer Bakhsh Metlo, Dr. Shah Nawaz, Nusrat Ali Shar, Imran Ahmed Metlo, Abdul Mujeeb Zeeshan, Afsheen Aman, Muhammad Aqeel Qureshi, Khalid Rajpar, Muhammad Khalil Dogar, Nuzhat Shah, Fozia M. Murad, Zohaib Ahmed, Abdul Saim Malik, Muhammad Taseer Khan, Abdul Sami Malik, Muhammad Idress Rahimoon, Qaim Ali Memon, Syed Ahsan Ali Shah, Bilal Memon, Waleed Khanzada, Muhammad Bilal Bhatti, Fayaz Ali Metlo, Farha Naz Qazi, Ashfaq Ali Gilal, Kashif Nazeer, Preetam Das, Jawed Hussain, Irshad Ali Tunio, Sajjad Ali Solangi, Ghulam Rasool Korai, Masooda Siraj, Umer Zd Gul, Khalid Mehmood Siddiqui, M. Rashid Arfi, Ayaz Sarwar Jamali, Mohsin Mithani, Danyal Muzaffar, Syed Shohrat Hussain Rizvi, Pervaiz Ahmad Memon, Bushra Zia for Muhammad Zubair Qureshi. Mr. Qazi Ayazuddin Qureshi, Assistant Attorney General. Mr. G. M. Bhutto Assistant Attorney General. Mr. Kafeel Ahmed Abbasi Additional Advocate General Sindh. Date of hearing: 23.01.2023, 02.02.023, 01.03.2023. Date of Order: 15.05.2023.
Const. P. 1089/2016 (D.B.) Sindh High Court, Karachi
Present: Mr. Justice Muhammad Junaid Ghaffar Mr. Justi
Advocates for the Petitioners M/s. Dr. Muhammad Farogh Naseem, Ameen Bandukda, Fouzia Rasheed, Ahmed Hussain, Ammar Yasser, Naeem Suleman, Arshad Hussain Shehzad, Kashan Ahmed, Asghar Bangush, Tauqir Randhawa, M. Saad Shafiq Siddiqui, Saiyed Younus Saeed, Ajeet Kumar, Nadir Hussain Abro, Raghib Ibrahim Junejo, Fahad Khan, Mushtaque Hussain Qazi, Ghazala Rafiq, Ellahi Buksh Qureshi, Muhammad Arif, Abdul Sattar Silat, Muhammad Arif, Zain A. Jatoi, Muhammad Mustafa Namdani, Syed Arshad Ali, Sagar Ladhani, Shehanshah Hussain, Syed Irshad-ur-Rehman, Abdul Rehman Adeed, Mariam Salahuddin, M. Adeel Awan, Duaa Aryaan and Asadullah, Muhammad Jehangir holding brief for Is mat-unNissa. Advocates for the
Respondents M/s. Shahid Ali Qureshi, Ameer Bakhsh Metlo, Dr. Shah Nawaz, Nusrat Ali Shar, Imran Ahmed Metlo, Abdul Mujeeb Zeeshan, Afsheen Aman, Muhammad Aqeel Qureshi, Khalid Rajpar, Muhammad Khalil Dogar, Nuzhat Shah, Fozia M. Murad, Zohaib Ahmed, Abdul Saim Malik, Muhammad Taseer Khan, Abdul Sami Malik, Muhammad Idress Rahimoon, Qaim Ali Memon, Syed Ahsan Ali Shah, Bilal Memon, Waleed Khanzada, Muhammad Bilal Bhatti, Fayaz Ali Metlo, Farha Naz Qazi, Ashfaq Ali Gilal, Kashif Nazeer, Preetam Das, Jawed Hussain, Irshad Ali Tunio, Sajjad Ali Solangi, Ghulam Rasool Korai, Masooda Siraj, Umer Zd Gul, Khalid Mehmood Siddiqui, M. Rashid Arfi, Ayaz Sarwar Jamali, Mohsin Mithani, Danyal Muzaffar, Syed Shohrat Hussain Rizvi, Pervaiz Ahmad Memon, Bushra Zia for Muhammad Zubair Qureshi. Mr. Qazi Ayazuddin Qureshi, Assistant Attorney General. Mr. G. M. Bhutto Assistant Attorney General. Mr. Kafeel Ahmed Abbasi Additional Advocate General Sindh. Date of hearing: 23.01.2023, 02.02.023, 01.03.2023. Date of Order: 15.05.2023.
MAL PAKISTAN LTD. and others
VERSUS
FEDERATION OF PAKISTAN and others
Law: Sales Tax Act, 1990
Section: 3(5), 71, 74A
Law: Constitution of Pakistan, 1973
Section: 77
Summary with Core Points ,
Core Issue
Multiple petitions challenged the validity of SRO 896(I)/2013 (read with STGO 27/2014) and the underlying legal provision, Section 3(5) of the Sales Tax Act, 1990, which allowed the Federal Government to levy an "extra tax" (2%) on certain goods in addition to the standard sales tax. Petitioners argued this was unconstitutional delegation of taxing powers and violated Article 77 of the Constitution of Pakistan.