D-WATSON CHEMIST AND SUPER STORE vs FEDERATION OF PAKISTAN Ss — 2023 PTD 803 ISLAMABAD

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D-WATSON CHEMIST AND SUPER STORE VS FEDERATION OF PAKISTAN Ss.2(43a) & 50---Federal Excise act (VII of 2005), S. 40---Customs act (IV of 1969), S.219---Constitution of Pakistan, art. 199---SRO No.470 (I)/2007, dated 09-06-2007---SRO No. 494(I)/2015, dated 30-06-2015---SRO No.1360(I)/2018, dated 12-11-2018 and SRO No.1203(I)/2019, dated 10-10-2019---Constitutional petition---Tier-1 Retailer--- Classification of retailers---Point of Sale (POS) software, installing of---Monitoring of sales---Petitioner/taxpayers were retailers and aggrieved of directions issued by authorities to install Point of Sale, software for monitoring of their sales--- Validity---Rules promulgated through SRO No. 470 (I)/2007, dated 09-06-2007, SRO No. 494 (I)/2015, dated 30-06-2015, SRO No.1360 (I)/2018, dated 12-11-2018 and SRO No.1203(I)/2019, dated 10-10-2019 were rightly made within the four corners of its parent laws under the principle of delegated rule making authority---Tier-1 retailers had to integrate their retail outlets through computerized system for real time reporting of their sales---Federal Board of Revenue under S.40 of Federal Excise act, 2005, was empowered to implement monitoring or tracking of production, sales, clearances, stocks or any other related activity in respect of any registered person or class of registered persons or any goods or class of goods through electronic or other means, as could be prescribed---Federal Board of Revenue was empowered under S.219 of Customs act, 1969, to make rules for carrying out purpose of Customs act, 1969---Provisions of S.50 of Sales Tax act, 1990, also stipulated that the Board could prescribe use of computerized system for carrying out purposes of law---Power so vested was rightly used therefore, question raised by the petitioners / taxpayers regarding non-reasonability of classification of individuals who had been covered in Tier-1 was not legally justified---There was wide scope available to policy domain of Government who could amend definition (in a provision) while considering emerging needs and could not be restricted within the same definition, subject to its own policy domain--- Point of Sale was not harmful concept against petitioners / taxpayers who were just middle persons who were collecting agents, receiving sales tax from consumers / end users and transmitting the same to Government Treasury for which transparent monitoring system with modern concept of technology was required---High Court declined to interfere in the matter as the policy was rightly applied and there was no violation of fundamental rights of Tier-1 Retailers, nor were they aggrieved in any strict sense---Constitutional petition was dismissed, in circumstances. Citation Name: 2023 PTD 803 ISLAMABADBookmark this Case D-WATSON CHEMIST AND SUPER STORE VS FEDERATION OF PAKISTAN Harmonious interpretation---Court, duty of---Statute cannot be read in isolation and Courts have to protect Constitutionality of statutes on the principle of interpretation of statues.

D-WATSON CHEMIST AND SUPER STORE vs FEDERATION OF PAKISTAN Ss — 2023 PTD 803 ISLAMABAD

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