AL-TARIQ CONSTRUCTORS (PRIVATE) LIMITED vs PROVINCE OF SINDH through Chairman, Sindh Revenue Board S — 2022 PTD 1444 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1444 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: AL-TARIQ CONSTRUCTORS (PRIVATE) LIMITED vs PROVINCE OF SINDH through Chairman, Sindh Revenue Board S
Subject matter: Tax & Customs
Provisions referred to: S. 8; Services Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

AL-TARIQ CONSTRUCTORS (PRIVATE) LIMITED VS PROVINCE OF SINDH through Chairman, Sindh Revenue Board S.8(2)---Sales Tax on Services Rules, 2011,R.42-B---Notifications No. SRB 3-4/3/2015, dated 1-7-2015, SRB 3-4/5/2015 dated 1-7-2015---Amendment in rules, vires of---Tax on construction services---Special procedure---Petitioner company assailed amendment in R.42-B of Sales Tax on Services Rules, 2011 meant for special procedure for payment of tax on construction services---Validity---Change in R.42-B of Sales Tax on Services Rules, 2011 by prescribing limitation and restriction for opting to charge at standard rate, was within the frame of S.8(2) of Sindh Sales Tax on Services Act, 2011, which exercise was not availed, as required in terms of time specification, which consequently led to an attempt on the part of petitioner to challenge amendment brought by way of a notification duly approved by government---Amendments in question were neither ultra vires the Constitution nor law itself---Constitutional petition was dismissed in circumstances.

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