4165/2015 Const. P. Ghulam Ali Bhatia And ors (Petitioner) V/S Fed. Of Pakistan and ors (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi
Order Date: 09-OCT-20
WRIT PETITION UNDER ARTICLE 199 OF THE CONSTITUTION OF ISLAMIC REPUBLIC OF PAKISTAN, 1973. A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Mahmood A. Khan, has pronounced the judgment on 09.10.2020 in the case of Ghulam Ali Bhatia & others v. Federation of Pakistan & others (along with connected petitions), whereby, the petitioners have expressed their grievance against impugned amendment in SRO 583/2017 dated 01.07.2017, for being discriminatory, as according to petitioners, the concession and reduction in payment of duty and taxes to the Ship Breaking Industry in respect of re-rollable and re-meltable scrap is violative of Article 25 of the Constitution of Islamic Republic of Pakistan, 1973, whereas, a declaration has been sought to the effect that petitioners, who are the importers and manufacturers of re-rollable and re-meltable scrap, may be given the similar concession/reduction in tax liability as according to the petitioners, they fall within the same class of persons. The aforesaid petitions have been dismissed by the Divisional Bench of this Court while holding that petitioners, who are importers of re-rollable and re-meltable scrap are covered under PCT Heading 7204.4910, whereas, ship (vessel) imported by the Ship Breaking Industry are covered under PCT Heading 8909.0000, hence cannot be treated at par. It has been further held that through impugned amendment, reduction of tax liability has been granted as an incentive for the revival of ship breaking industry pursuant to policy decision, whereas, there seems no legal impropriety in the impugned amendment. No additional liability or burden has been created through impugned amendment, in violation of constitutional provisions or the law, therefore, the allegation of discrimination amongst the same class of person is otherwise misconceived. Reliance has been placed in the case of Messrs Elahi Cotton Mills Ltd. and others vs. Federation of Pakistan and others (PLD 1997 SC 582), wherein, it has been held as under:- "(vi) That the tests of the vice of discrimination in a taxing law are less rigorous. If there is equality and uniformity within each group founded on intelligible differentia having a rational nexus with the object sought to be achieved by the law, the Constitutional mandate that a law should not be discriminatory is fulfilled."Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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