PAK GULF CONSTRUCTION (PVT.) LIMITED vs GOVERNMENT OF PUNJAB Ss — 2025 PTD 255 LAHORE-HIGH-COURT-LAHORE

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PAK GULF CONSTRUCTION (PVT.) LIMITED VS GOVERNMENT OF PUNJAB Ss. 25 & 27 & Preamble---Constitution of Pakistan, Art. 1---Company rendering taxable service in Islamabad Capital Territory registered with Punjab Revenue Authority (PRA)---Registration with PRA---Scope---Stance of the petitioner is that it is not rendering services in the Province of Punjab rather its entire business is in Islamabad Territory, thus, it cannot be forced to register with the PRA---Validity---If Preamble of the Punjab Sales Tax on Services Act, 2012 ('the Act, 2012') is read with the provisions of S. 25(1)(a) of the Act, 2012, it will clarify that the Act, 2012 has been introduced by the legislature for levy of tax, in expedient manners, on the services (i) provided, (ii) rendered, (iii) initiated, (iv) originated, (v) executed, (vi) received or (vii) consumed in the Punjab, and a person is required to be registered under this Act if he or she provides any taxable service from his or her office or place of business in the Punjab---Under Art. 1 of the Constitution, Pakistan consists of four Provinces and one capital territory i.e. Islamabad Capital Territory---Punjab Regulation Authority is controlled by the Province of Punjab while Capital Territory comes within the administrative mechanism of the Federal Government, therefore, the stance taken by the petitioner has some force---However, since under S. 29(2) of the Act, 2012 if a person does not satisfy with the requirements for registration specified in S.25 of the Act, 2012, he may make an application to the Commissioner in this regard---High Court transmitted copy of present writ petition to respondent / Commissioner who will consider it as a representation of the petitioner and decide the same after hearing all concerned, including the Petitioner, and examine the entire record, strictly as per relevant provisions of the Act, 2012 specifically S. 29(2), through a speaking order, within four weeks from the receipt of certified copy of present order---In the meanwhile, under the doctrine of stopgap arrangement developed by the High Court the respondents (PRA) are restrained from taking any coercive measures against the petitioner, till decision of its representation---Constitutional petition was disposed of accordingly.

PAK GULF CONSTRUCTION (PVT.) LIMITED vs GOVERNMENT OF PUNJAB Ss — 2025 PTD 255 LAHORE-HIGH-COURT-LAHORE

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