4930/2018 Const. P. M/s Khurram Agencies (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Aqeel Ahmed Abbasi(Author), Hon'ble Mr. Justice Zulfiqar Ahmad Khan
Order Date: 18-JAN-21
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Zulfiqar Ahmed Khan has pronounced the judgment on 18th January 2021 in the case of Al-Razzaq Fibres Pvt. Ltd. and others v. The Federation of Pakistan and another (alongwith other connected Petitions), whereby, the petitioners have challenged the vires of the amendment in in subsection (2)(b) of Section 3 and Section 4(c) of the Sales Tax Act, 1990 through Finance Act, 2017, to the extent of substituting the words Board with the approval of Federal Minister Incharge as well as SRO 584(I)/2017 dated 01.07.2017, particularly adding of a new condition XIV to SRO 1125(I)/2011 for being ultra vires to the Constitution of Islamic Republic of Pakistan, 1973. Divisional Bench of this Court has been pleased to allow the aforesaid Petitions in the following terms: - 11. Accordingly, for the above reasons, instant petitions are allowed in the following terms:- (i) Amendment in Section 3(2)(b) read with Section 4(c) of the Sales Tax Act, 1990, through Finance Act, 2017, to the extent of substituting the words Board with the approval of Federal Minister Incharge, is ultravires to Constitution, and contrary to law, hence of no legal effect. (ii) SRO 584(I)/2017 dated 01.07.2017 issued in terms of and in purported exercise of powers conferred by, the amendment in Section 3(2)(b) and Section 4(c) of the Sales Tax Act, 1990, particularly adding of a new condition XIV to SRO 1125(1)/2011, is declared to be ultra vires the Constitution, and is of no legal effect. (iii) The respondents are restrained from demanding any duty in terms of SRO 584(I)/2017 dated 01.07.2017 from the petitioners. (iv) Provisions of Section 74A, suffice to say, have no relevance to the controversy in hand because it seeks validation of the acts of Federal Government, and not that of the Board, with the approval of the Federal Minister-in-Charge.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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