3309/2011 Const. P. M/S Ibrahim Fibres Ltd (Petitioner) V/S Prov. of Sindh and ors (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal
3309/2011 Const. P. M/S Ibrahim Fibres Ltd (Petitioner) V/S Prov. of Sindh and ors (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Agha Faisal Order Date: 04-JUN-21
Infrastructure fee / cess levied vide Sindh Finance Act, 2017 applicable retrospectively w.e.f. 01.07.1994 is intra vires; all petitions stand dismissed to that effect; however, Insofar as the first four versions of law introduced through Sindh Finance Act, 1994, amended through Sindh Finance Act, 1996, the Sindh Finance (Amendment) Ordinance, 2001, and the Sindh Finance (Second Amendment) Ordinance, 2001 are concerned, their applicability on the petitioners who had litigated earlier and were Appellants in Sanofi Aventis(PLD 2009 Karachi 65), has attained finality and is a past and closed transaction, notwithstanding promulgation of its fifth version vide Sindh Finance (Amendment) Ordinance, 2006, further amended by The Sindh Finance (Amendment) Act, 2007 (Sindh Act No: II of 2007, and The Sindh Finance (Amendment) Act, 2009 (Sindh Act No: III of 2009);