5791/2016 Const. P. Zona Pakistan (Pvt) Ltd (Petitioner) V/S Province of Sindh and Ors (Respondent)
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
5791/2016 Const. P. Zona Pakistan (Pvt) Ltd (Petitioner) V/S Province of Sindh and Ors (Respondent) Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan Order Date: 10-JAN-22
There is no space of interpretation provided by petitioners in relation of Foreign Exchange Manual read with Section 154 of Income Tax Ordinance, 2001. Similarly, there is no applicability of extra territorial operation for giving effect to Article 141 of the Constitution. Hence we conclude accordingly. The doctrine of occupied field would also not come into play as we are of the view that Entry 49 of Federal Legislative List, as structured after 18th Amendment, empowers the province to legislate on the subject under consideration. The legislative powers defined under Articles141, 142 and 143 of the Constitution have not been violated while encompassing services rendered by indenters to be within the frame of SSTA 2011 and find its place within exclusion defined in Entry 49 of Federal Legislative List of Fourth Schedule of Constitution.