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1995/2016 Const. P. M/s Dairy Land (Pvt) Ltd (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)

Sindh High CourtTax Law2021

Bench: Hon'ble Mr. Justice Salahuddin Panhwar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon(Author)

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1995/2016 Const. P. M/s Dairy Land (Pvt) Ltd (Petitioner) V/S Fed. of Pakistan and Ors (Respondent) Sindh High Court

Bench: Hon'ble Mr. Justice Salahuddin Panhwar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon(Author) Order Date: 03-DEC-21

It is also, prima facie, evident that vires of the Act 2016 has not been challenged, but the notification, so issued under such Act, impugned. A challenge to application of notification only without assailing the vires of the Act under which the notification has been issued, legally, cant be made, particularly where things notified are with reference to the Act itself. On this count, too, the instant petition (s) are not tenable in law. Accordingly, the petitions are dismissed with no order as to cost.

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