| Citation(s) |
|---|
| 2026 SLG 1268 2026 SLD 1268 = 2026 PHC 5 |
Peshawar High Court
W.P No.4284-P/2025 with IR
Presented By: SYED ARSHAD ALI, J ​​​​​​​
Dates of hearing: 05.11.2025, 11.11.2025, 12.11.2025, 13.11.2025, 19.11.2025. Petitioners (by): M/S Isaac Ali Qazi and Shumail Ahmad Butt, Advocates.
Respondents (by): M/S Sanaullah, Additional Attorney General, Amir Javed, and Ehtesham-ud-Din, Advocates alongwith Bahader Sher Afridi, Additional Commissioner-IR, Sharifullah, Assistant Director (Legal), Inland Revenue. Research by: Ghazi Abdullah Shah, Judicial Assistant
W.P No.4284-P/2025 with IR
Presented By: SYED ARSHAD ALI, J ​​​​​​​
Dates of hearing: 05.11.2025, 11.11.2025, 12.11.2025, 13.11.2025, 19.11.2025. Petitioners (by): M/S Isaac Ali Qazi and Shumail Ahmad Butt, Advocates.
Respondents (by): M/S Sanaullah, Additional Attorney General, Amir Javed, and Ehtesham-ud-Din, Advocates alongwith Bahader Sher Afridi, Additional Commissioner-IR, Sharifullah, Assistant Director (Legal), Inland Revenue. Research by: Ghazi Abdullah Shah, Judicial Assistant
M/s Malakand Oil & Ghee Mills (Pvt) Ltd. and others
VS
Federation of Pakistan through Federal Secretary, Ministry of Finance, Finance Division, Islamabad and others
Law: Sales Tax Act, 1990
Section: 3, 7, 23, 40C, 50, 50A, 50B, 76
Law: Sales Tax Rules, 2006
Section: XIV, XIV-BA, 150ZQR, 150ZQT
Law: Constitution of Pakistan, 1973
Section: 77, 25
Law: Federal Board of Revenue Act, 2007
Section: 4, 8
SUMMARY The Video Analytics Rules (“Rules”) establish a precisely defined scope of application that operationalizes the board authority granted under Section 40C. The Rules apply specifically to \"specified goods\" as defined in Rule 150 ZQR , encompassing goods listed in the Third Schedule to the Act of 1990 and any other goods subsequently notified by the FBR through specific orders. The Rules mandate that no person engaged in manufacturing specified goods shall remove production from business premises without undergoing the process of intelligent video surveillance, creating a statutory prohibition that carries significant legal consequences for non-compliance. The Rules establish a sophisticated technological framework that transforms the general mandate of Section 40C into a functional monitoring system. Rule 150 ZQT mandates monitoring through intelligent video surveillance and video The Video Analytics Rules (“Rules”) establish a precisely defined scope of application that operationalizes the board authority granted under Section 40C. The Rules apply specifically to \"specified goods\" as defined in Rule 150 ZQR , encompassing goods listed in the Third Schedule to the Act of 1990 and any other goods subsequently notified by the FBR through specific orders. The Rules mandate that no person engaged in manufacturing specified goods shall remove production from business premises without undergoing the process of intelligent video surveillance, creating a statutory prohibition that carries significant legal consequences for non-compliance. The Rules establish a sophisticated technological framework that transforms the general mandate of Section 40C into a functional monitoring system. Rule 150 ZQT mandates monitoring through intelligent video surveillance and video analytics using approved equipment including video cameras, sensors, and related apparatus. The system requirements, as detailed in Rules 150 ZQX and 150 ZQY , encompass high-definition video capture, object detection and counting capabilities, weighing functionality for bagged products, real-time data transmission to the Central Control Room (CCR),…