Case Details

Citation(s)
2026 SLG 20 2026 SLD 20 = 2025 SHC 2705 = 2025 SHC 2706
Sindh High Court
Constitution Petition No. D – 4353 of 2019
Present: Mr. Justice Adnan Iqbal Chaudhry Mr. Justice Muhammad Jaffer Raza
Petitioner                         : Tandianwala Sugar Mills Ltd., through Mr. Ali Almani Advocate a/w Mr. Sami-ur-Rehman and Shahzeb Ali Advocates.
Respondent No.1             :  Pakistan through its Secretary Ministry of Commerce Government of Pakistan and Secretary ministry of Finance Government of Pakistan, through Mr. Muhammad Akbar Khan, Assistant Attorney General and Ms. Alizeh Bashir, Assistant Attorney General.
Respondent No.2             :  State Bank of Pakistan, through Mr. Manzoor-ul-Haq, Law Officer a/w Muhammad Rehan Assistant Director and Muhammad Awais Jilani, Assistant Director SBP.
Respondent No.3             :   Trading  Corporation  of  Pakistan, through Mr. Rafiq Ahmed Kalwar Advocate. Dates of Hearing              :  21.08.2025, 04.09.2025 & 18.09.2025. Date of Judgment             :   13.10.2025

Tandlianwala Sugar Mills Ltd V/S Pakistan & Ors Sindh High Court, Karachi

Law: State Bank of Pakistan Act, 1956

Section: 214

Law: Constitution of Pakistan, 1973

Section: 84,199,848

Law: Public Finance Management Act, 2019

Section: 239,23

 

Case Summary:
Petitioner claimed freight support subsidy of Rs.537,063,232/- under ECC decisions and circulars. Respondent No.2 (State Bank of Pakistan) withheld payment following instructions from Respondent No.1 (Federal Government), citing a pending civil suit and budget limitations. Court held that withholding was lawful, equitable set-off by Respondent No.3 was not applicable, and no writ could be issued for payment as funds were exhausted and no supplementary grant could be directed. Petition dismissed.

Sections/Articles Referenced:

SBP Act: Section 214

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