Citation Name: 2024 PTD 1335 PESHAWAR-HIGH-COURTBookmark this Case A.K. TARIQ FOUNDRY vs GOVERNMENT OF PAKISTA

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Citation Name: 2024 PTD 1335 PESHAWAR-HIGH-COURTBookmark this Case A.K. TARIQ FOUNDRY VS GOVERNMENT OF PAKISTAN S.3 & Sixth Schedule, Entry No.152---Notifications SRO 1212(I)/2018, dated 05-10-2018 and SRO 1213(I)/2018 dated 05-10-2018---Constitution of Pakistan, Arts. 18 & 25---Supply of electricity---Tax exemption---Cut-off-date---Discrimination---Principle of intelligible differentia---Applicability---Petitioners/ industrialists were aggrieved of denial of exemption from taxes as their units were established after cut-off date of 31-05-2018---Validity---Allowing one set of industries concession in electricity supply i.e. exemption from sales tax and withholding such exemption from another group merely for the reason that it was setup after a particular date had serious effects on their earnings and they might in some circumstances would not be able to compete with each other---Such classification did not qualify test of intelligible differentia and was contrary to Arts. 25 and 18 of the Constitution---Law applying to one person or class of persons may be constitutionally valid if there is sufficient basis or reason for it, as there is always a presumption in favour of constitutionality of law made by Parliament or State legislature---Legislature is competent to classify persons or properties into categories and to subject them to different rates of taxes---Exception is that no one is to target incident of taxation in such a way that similarly placed persons are dealt with not only dissimilarly but discriminately---Through legislation in question, all Steel, Ghee and Cooking Oil industries were treated as a separate class and exemption was not extended to supplies of electricity, therefore, there was no element of discrimination in the matter---Provision of Entry No.152 in Sixth Schedule to Sales Tax Act, 1990, was ultra vires the Constitution to the extent of making classification among the industrial, residential and commercial consumers which were established after 31-05-2018---Exemption in supply of electricity was available to all residential, commercial and industrial consumers who had established their units in the Erstwhile FATA / PATA irrespective of date of establishment till the life of Entry No.152 in Sixth Schedule to Sales Tax Act, 1990, except Steel, Ghee or Cooking Oil Industries---Constitutional petition was disposed of accordingly.

Citation Name: 2024 PTD 1335 PESHAWAR-HIGH-COURTBookmark this Case A.K. TARIQ FOUNDRY vs GOVERNMENT OF PAKISTAN S — 2024 PTD 1335 PESHAWAR-HIGH-COURT

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