DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR vs COMMISSIONER (APPEALS-II), SINDH REVENUE

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DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR VS COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI S. 24 & Second Sched.---Sindh Sales Tax on Services Rules, 2011, R. 42(1)(a)---Constitution of Pakistan, Arts. 5 & 18---"Restaurant services"---Registration, requirement of---Fundamental rights of taxpayer---Scope---Article 18 of the Constitution provides a right to freedom of trade, business or profession but such right is not absolute as the same is subject to law which governs such trade, business or profession, therefore, the Art. 18 of Constitution has to be read in juxtaposition with Art. 5 of the Constitution which envisages the obedience to law as an inviolable obligation of every citizen---The appellant has carried out economic activity which is governed under the provisions of Sindh Sales Tax on Services Act, 2011 ('the Act, 2011') and Sindh Sales Tax on Services Rules, 2011, therefore, he was liable to abide by all the provisions of said statute---Section 24 of the Act, 2011 requires every person to get itself registered who is resident and provides any of the services listed in the Second Schedule from their registered office or place of business in Sindh, however, S. 24B of the Act, 2011, empowers the department to register such person compulsorily in case he fails to get himself registered voluntarily and S.43 provides penalties for non-compliance of any of the provisions of the Act, 2011---In order to secure fundamental rights, every citizen has to adhere to the relevant law and policies issued by the Government, having binding effect under the doctrine of sovereignty---The rights and duties are two sides of the same coin and they both go side by side---Article 5 of the Constitution categorically envisages the obedience to law and the Constitution---Word "inviolable" used in Art. 5 means that it is never to be broken and infringed, meaning thereby it is the sole responsibility of every citizen to obey law, rather than taking it (the law) for granted---To be loyal to the State is the basic duty of all citizens and they have to be obedient to the Constitution and the law, wherever they may be---Admittedly, the appellant was carrying on economic activity listed in the Second Schedule as "Restaurant Services" vide Tariff Heading 9801.2000, therefore, he was liable to be registered irrespective of the fact that services provided were exempt or otherwise.

DERA TONIGHT, MAKKI RESIDENCY, OLPER ROAD, ROHRI, DISTRICT SUKKUR vs COMMISSIONER (APPEALS-II), SINDH REVENUE BOARD, KARACHI S — 2025 PTD 1880 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

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