| Citation(s) |
|---|
| 2026 SLG 1967 2026 SLD 1967 = (2026) 133 TAX 641 |
Peshawar High Court, Mingora Bench
. W.P No. 1438-M/2023, . w.p No. 1330-M/2023 with Interim Relief (N)
Presented By: JUDGMENT OAZI JAWAD EHSANULLAH, J
Present: M/S Sabir Shah and Abdul Rahim Khan Jadoon, ASCs for petitioners. Mr. Haq Nawaz, A.A.G for the official respondents. M/S Ehtesham-ud-din and Atta Ullah Khan, Advocates for the respondents / KPRA via video link. Mr. Mukhtar Ahmad Maneri, Advocate for the respondents / FBR. Date of hearing: 15.05.2025
. W.P No. 1438-M/2023, . w.p No. 1330-M/2023 with Interim Relief (N)
Presented By: JUDGMENT OAZI JAWAD EHSANULLAH, J
Present: M/S Sabir Shah and Abdul Rahim Khan Jadoon, ASCs for petitioners. Mr. Haq Nawaz, A.A.G for the official respondents. M/S Ehtesham-ud-din and Atta Ullah Khan, Advocates for the respondents / KPRA via video link. Mr. Mukhtar Ahmad Maneri, Advocate for the respondents / FBR. Date of hearing: 15.05.2025
(Ghaus Uddin through LRs
VS
Government Of Khyber Pakhtunkhwa through Secretary, Finance Department, Peshawar and others) AND (M/S Haji Ikram Ullah Khan and Company through Representative vs. Government of Khyber Pakhtunkhwa through Secretary, Finance Department, Peshawar and others)
Law:
Section:
JUDGMENT OAZI JAWAD EHSANULLAH, J.- This single judgment shall decide the fate of subject as well as connected w.p No. 1330-W2023 titled as 'M/s Haji Ikram Ullah Khan and Company through Representative vs. Government of Khyber Pakhtunkhwa through Secretary, Finance Department, Peshawar and others ' as common questions of law are involved in both these cases in the matter of exemption of payment of sales tax on service. The case of petitioners in both these writ petitions is that they are Carriage Contractors by profession / business, which business they are carrying on in the erstwhile FATA/PATA. Petitioners in both these cases are registered Carriage Contractors with the Department of Food, Government of Khyber Pakhtunkhwa and in this respect they had been awarded formal contracts for carriage of wheat. Petitioners in W.P No. 1438-M/ 2023 have been awarded the contract in question as back as on 04.11.2019 for about 08 months which period was to end on 30.06.2020, whereas in W.P No. 1330-M/2023, petitioner Haji Ikram Ullah Khan has been awarded the said contract on 23.07.2020 and to end on 30.06.2021. Both the writ petitioners are aggrieved of deduction of sales tax on service from their pending bills by the Respondents No. 2-3. In support of these petitions, learned counsel for the petitioners is stating that as back as on 15.03.2019, the Khyber Pakhtunkhwa Revenue Authority ('KPRA') had issued a Notification under the provisions of section 28 of the Khyber Pakhtunkhwa Finance Act, 2013 (Act No. XXI of 2013), whereby an exemption from payment of sales tax was granted to all service providérs of erstwhile FATA / PATA subject to the following conditions namely; The service providers are the bona fide residents of, Their service providing businesses are located in, and c. They are providing service for consumption exclusively within the territory of the said areas. This particular Notification was stated to have taken effect from the date on which Constitutional (Twenty-fifth Amendment) Act, 2018 (Act of XXXVII) received the assent of the President of Pakistan and it was to…