MUMTAZ ALI RAJPAR AND BROTHERS vs PROVINCE OF SINDH through Secretary Mines and Minerals Development Ss — 2023 PTD 39 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 39 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: MUMTAZ ALI RAJPAR AND BROTHERS vs PROVINCE OF SINDH through Secretary Mines and Minerals Development Ss
Subject matter: Civil
Provisions referred to: S. 236-; Income Tax Ordinance

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

MUMTAZ ALI RAJPAR AND BROTHERS VS PROVINCE OF SINDH through Secretary Mines and Minerals Development Ss.161(2) & 236(a)---Failure to pay tax collected---advance tax at the time of sale by auction---Royalty collection---Contractual liability---Petitioners were engaged in carrying out business of recovering tolls, levies, entry fee, etc. on behalf of government agencies---Petitioners participated in open auctions and were awarded bids for collection of royalty rights---authorities issued demand notices to petitioners seeking clearance of their dues---Validity---Tax collected on lease, right to collect tolls, etc. was final tax liability---If any tax was collected from a person on lease of right to collect tax, the same was final determination of tax liability of that person and that person was neither entitled for any refund on tax so collected nor was required to pay any additional tax collected in such behalf---Matter required threshing out fact with regard to contract entered between the parties--- Interpretation of S.236-a or 161 of Income Tax Ordinance, 2001 was not involved---Civil suits could be filed by parties against each other for the existence of liability or its enforcement/specific performance arising from the terms of the contract entered in between the parties---High Court declined to interfere in the matter---Constitutional petition was disposed of accordingly.

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