KARACHI TAX BAR ASSOCIATION, KARACHI VS PROVINCE OF SINDH through Finance Secretary, Karachi, 2014 PTD-KARACHI-HIGH-COURT-SINDH 1398 (2013)

Sindh Sales Tax on Services Act (XII of 2011)---

----Ss. 2(35), 3, First Sched., PTC heading 98.15---Constitution of Pakistan, Art. 199---Constitutional petition---Levy of sales tax on services provided by members of Tax Bar Association---Stay---Petitioner/Tax Bar Association contended that its members did not fall within the category of persons as referred to in the (First) Schedule of Sindh Sales Tax on Services Act, 2011; that under similar circumstances in a constitutional petition filed by High Court Bar Association, restraining orders had been passed against revenue authorities---Validity---High Court adjourned the case to be taken up along with the other constitutional petition filed by High Court Bar Association, and directed that in the meanwhile no adverse inference may be drawn against Tax Bar Association pursuant to PTC Clause 98.15 of Sindh Sales Tax on Services Act, 2011---Order accordingly.

Mansoor Ahemd Khan for Petitioner.

ORDER

Through instant petition, the petitioner who is a registered body with the Security Exchange Commission of Pakistan whose members are Advocates, Chartered Accountants and IDBPs have impugned the levy of sales tax on services provided by their members. Counsel for the petitioners states that members of the petitioner do not fail within the category of person as referred to in the Schedule of Sindh Services Act, 2011.

Learned counsel further submits that under similar circumstances in Constitutional Petition No.3014 of 2013 filed by the High Court Bar Association wherein notices have been issued to the respondents and restraining orders have been passed, which petition according to learned counsel is fixed on tomorrow i.e. 28-8-2013 for hearing. It has been prayed that in the instant matter also similar orders be passed.

Let notice be issued to the respondents through first three modes as well as Advocate General Sindh for tomorrow when instant petition will be taken along with Constitutional Petition No.3014 of 2013.

Anwar Mansoor Khan for Petitioners.

Naveed Khalid for Respondent No.2.

M. Rafiq Rajori,A.A.-G. for the State.

Mr. Naveed Khalid in house counsel for the respondent No.2 Sindh Revenue Board waives the notice and claims copy of petition. Mr. Anwar Mansoor Khan undertakes to supply copy of petition during the course of the day. Adjourned to 3-10-2013 at 11-00 a.m. to be taken along with Constitutional Petition No.3014 of 2013. In the meanwhile no adverse inference may be drawn against the petitioner pursuant to PTC Clause 9815 of Sales Tax Services Act, 2011.

MWA/K-1/SindhOrder accordingly.