QUALITY STEEL RE-ROLLING MILL vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S — 2022 PTD 39 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 39 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: QUALITY STEEL RE-ROLLING MILL vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 74-

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

QUALITY STEEL RE-ROLLING MILL VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad S.74-a [as inserted by Finance act, 2017]---SRO No.583(I)/2017 dated 1-7-2017---Vires of notification---Variation in incidence of taxation---Federal Board of Revenue---Jurisdiction---Petitioner companies assailed vires of Notification SRO No.583(I)/2017, dated 1-7-2017 on the plea that the same was issued in violation of the Constitution, as Federal Board of Revenue had brought variation in taxation---Validity---authorities conceded that notification in question was hit by ratio laid down by Supreme Court in the case of Mustafa Impex PLD 2016 SC 808---Verbiage of S.74-a of Sales Tax act, 1990 was that it was never inserted to afford any protection to exercise of powers exercised by the Board with the approval of Federal Minister in charge---Notification in question could not be saved in reliance upon S.74-a of Sales Tax act, 1990---High Court declared that Notification SRO No.583(I)/2017 dated 1-7-2017 was ultra vires and of no legal effect as the same was violative of the law illumined by Supreme Court in Mustafa Impex case PLD 2016 SC 808---Constitutional petition was allowed in circumstances.

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