1) 704/2019 Spl. Cus. Ref. A. Director DG I&I (Customs) (Applicant) V/S Abdul Hameed Sheikh & another (Respondent)
Sindh High Court, Karachi

Topic: Customs Act, 1969
Tag Line:

Had it been registered then perhaps the lawful presumption would have attached to such registered document but no such document constitute evidentiary value for the purposes of the impugned order passed by the Tribunal as such data of all the aforesaid documents are different and distinguishable and are not reconcilable. The impugned orders, at least of the Tribunal, is not clear at all, particularly as to on what basis the vehicle is being released as the Motor Vehicle Tax Slip, Annexure-D to the memo of Reference, discloses the identity of the subject vehicle as Toyota Crown as against claimed vehicle Toyota Surf Jeep.
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Matter:CUSTOM MATTER
Advocates:Dilkhurram Shaheen(ADVO-9087-SBC-KHI),Muhammad Khalil Dogar(ADVO-3544-SBC-KHI)
Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
Order Date: 26-NOV-21

2) 1334/2021 Const. P. M. Tariq Mansoor Advocate (Petitioner) V/S Fed. of Pakistan & Ors (Respondent)
Sindh High Court, Karachi
Matter:DIRECTION
Advocates:Dy Attorney General(DAG),In Person(INP),Advocate General Sindh(ADVO-GEN-SBC-KHI)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed
Order Date: 18-NOV-21


3) 10/2021 Cr.Acctt.A SYED NAEEM AKHTAR S/O SYED TAHZEEB AKHTAR (Appellant) V/S THE STATE / NAB (Respondent)
Sindh High Court, Karachi

Tag Line:

NAB matter - Appeal against conviction
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Matter:IMPRISONMENT UPTO 7 YEARS
Advocates:Khawaja Shams ul Islam(ADVO-3953-SBC-KHI),Spl. Prosecutor NAB(SpPNAB),Additional Attorney General()
Hon'ble Mr. Justice Shamsuddin Abbasi(Author)
Order Date: 18-NOV-21

4) 9/2021 Cr.Acctt.A SYED NAEEM AKHTAR S/O SYED TAHHZEEB AKHTAR (Appellant) V/S THE STATE/NAB (Respondent)
Sindh High Court, Karachi

Topic: National Accountability Ordinance, 1999
Tag Line:

The learned trial Court after scrutinizing the material available on record convicted the appellants on the ground that they being holders of public office misused their authority and caused huge loss to the national exchequer. There is no denial to the fact that the learned trial Court had taken into account all the aspects of the matter as well as the submissions raised by the learned counsel for the appellants minutely and found the appellants guilty of the offence with which they have been charged.
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Matter:IMPRISONMENT UPTO 7 YEARS
Advocates:Khawaja Shams ul Islam(ADVO-3953-SBC-KHI),Spl. Prosecutor NAB(SpPNAB),Additional Attorney General()
Hon'ble Mr. Justice Shamsuddin Abbasi(Author)
Order Date: 18-NOV-21

5) 1911/2010 Suit MUHAMMAD ZULFIQAR (Plaintiff) V/S PAKISTAN RAILWAY EMPLOYEES & OTHERS (Defendant)
Sindh High Court, Karachi
Matter:DECLARATION

Approved for Reporting Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 05-NOV-21


6) 4770/2021 Const. P. Syed Muhammad Tauheed (Petitioner) V/S Province of Sindh and Others (Respondent)
Sindh High Court, Karachi

Topic: Implementation of order of Provincial Ombudsman
Tag Line:

Petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 Though the petitioner has not specifically prayed for the implementation of the order of Provincial Ombudsman dated 30th December, 2014 in the instant petition; however, it is an admitted position that the relief claimed by the petitioner through instant petition was already agitated by him before the Provincial Ombudsman, who adjudicated the same vide aforementioned order. We are not impressed with the arguments of learned counsel for the petitioner that no efficacious remedy is available to the petitioner for getting the order of Provincial Ombudsman implemented, in view of section 11(5) of The Establishment of the Office of Ombudsmen for the Province of Sindh Act, 1991, which provides that ???If the Agency concerned does not comply with the recommendations of the Ombudsman or does not give reasons to the satisfaction of the Ombudsman for non-compliance, it shall be treated as "Defiance of Recommendations" and shall be dealt with as hereinafter provided???. Section 12 (1) ibid provides that ???If there is a "Defiance of Recommendations" by the public servant in any Agency with regard to the implementation of a recommendation given by the Ombudsman, the Ombudsman may refer the matter to the Chief Minister who may, in his discretion, direct the Agency to implement the recommendation and inform the Ombudsman accordingly???. We are; therefore, of the view that the Provincial Ombudsman is duly empowered to get his order implemented under the aforesaid Act and the remedy which is equally efficacious lies before him in terms of Section 11(5) and 12(1) ibid. We are also of the considered view that the instant petition is not maintainable in law as the same has been filed by a stranger, as it appears that the subject plot was allotted to one Syed Muhammad Tauheed (S. M. Tauheed) while the instant petition has been filed through one Parvaiz Arshad, claiming to be the Attorney of the petitioner. Copy of the General Power of Attorney (GPA) is available as annexure ???P??? at page 19 of the memo of petition. It appears from the perusal of the said GPA that it has not been executed by the petitioner but by one Muzammil Syed s/o S. M. Tauheed. No authority has been annexed with the memo of petition to establish that executor/principal of the said GPA, namely, Muzammil Syed has an authority to act on behalf of petitioner Syed Muhammad Tauheed and to appoint Parvaiz Arshad as his Attorney. Moreover, the GPA is though attested by the Attache, Consulate General of Pakistan at Houston (U.S.A.) but the same is not duly charged with duty. Power of Attorney as defined by section 2(21) of the Stamps Act, 1899 is required under section 3 (ibid) to be charged with duty of the amount indicated in the Schedule-I. Under Article 27(c) of the Sindh Schedule Stamp-Duty on Instrument GPA is to be charged with duty of five hundred rupees. Section 35 (ibid) imposes an absolute bar against acting upon the instrument not duly stamped. Hence, Parvaiz Arshad has no legal capacity to act on behalf of petitioner Syed Muhammad Tauheed and to file the instant petition. For the foregoing facts and reasons, this petition being devoid of legal merit is accordingly dismissed in limine, alongwith listed application.
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Matter:PROPERTY MATTER
Advocates:Sohail Hameed(ADVO-3726-SBC-KHI)
Hon'ble Mr. Justice Zafar Ahmed Rajput(Author), Hon'ble Mr. Justice Muhammad Faisal Kamal Alam(Author)
Order Date: 18-NOV-21

7) 2045/2021 Cr.Bail MUHAMMAD ARIF SHAH S/O AKHTAR HUSSAIN (Applicant) V/S THE STATE (Respondent)
Sindh High Court, Karachi

Topic: Criminal After Arrest Bail (Gas (Theft, Control and Recovery) Act, 2016)
Tag Line:

learned counsel for the SSGC during hearing has also given his no objection if the applicant is released on bail. Apart from above, there is nothing on record to show that the Applicant had earlier remained involved in cases of similar nature or is a previous convict. Furthermore, he has been in jail since February, 2021 and the PWs cited in the challan are officers of SSGC or police, deputed at SSGC Police Station.
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Matter:BAIL AFTER ARREST
Advocates:Spl. Prosecutor SSGC(SplProsSSGC),Saqib Ali(ADVO-13757-SBC-KHI)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author)
Order Date: 19-NOV-21

8) 5539/2017 Const. P. Mst Aysha Begum (Petitioner) V/S Province of Sindh & Ors (Respondent)
Sindh High Court, Karachi

Tag Line:

Bonafide purchaser for value without notice ??? Rule will apply where purchasers are not equally at fault with their predecessors. Property purchased on the basis of official record and transactions spreading over many years and did not change hands in quick succession showing undue haste, hence 5th owner cannot be penalized. Responsible officials of KDA to be dealt with strictly, DG KDA directed to hold enquiry and fix responsibility on officials involved in committing illegality and fraud, whether in service or retired, alive or dead, should be mentioned in the Inquiry Report. An alternate plot of same value and utility be allotted to the petitioner. Cost of Rs.100,000/- is imposed on respondent KDA payable to the petitioner.
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Matter:PROPERTY MATTER
Advocates:Syeda Raffat Bano(ADVO-3570-SBC-KHI),M/S. BADAR ALAM & COMPANY(FIRM-261-SBC-KHI),Ziaul Haq(ADVO-3966-SBC-KHI),Aziza Parveen(ADVO-7065-SBC-KHI),Advocate General Sindh(ADVO-GEN-SBC-KHI)

Approved for Reporting Hon'ble Senior Pusine Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Muhammad Faisal Kamal Alam
Order Date: 17-NOV-21

9) 5764/2020 Const. P. Syed Gulzar Khan (Petitioner) V/S Khuda Bux and Ors (Respondent)
Sindh High Court, Karachi
Matter:AGAINST ORDER
Advocates:Sikandar Khan(ADVO-3828-SBC-KHI)
Hon'ble Mr. Justice Yousuf Ali Sayeed(Author)
Order Date: 17-NOV-21


10) 240/1971 Suit AMIR ALI (Plaintiff) V/S GUL SHAKER & ORS. (Defendant)
Sindh High Court, Karachi
Matter:ADMINISTRATION
Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 16-NOV-21


11) 4861/2017 Const. P. Dur Muhammad Shah Advocate (Petitioner) V/S Agha Khan University and Ors (Respondent)
Sindh High Court, Karachi
Matter:MEDICAL TREATMENT
Advocates:Muhammad Makhdoom Ali Khan(ADVO-2885-SBC-KHI),Deputy Attorney General(),Hussain Ali Almani(ADVO-12585-SBC-KHI),In Person(INP),Advocate General Sindh(ADVO-GEN-SBC-KHI)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed
Order Date: 27-OCT-21


12) 3537/2015 Const. P. M/s Well Come Pakistan (Petitioner) V/S Fed. Of Pakistan and ors (Respondent)
Sindh High Court, Karachi
Matter:HARASSMENT
Advocates:Khalid Rajpar(ADVO-10488-SBC-KHI),Waleed Rehan Khanzada(ADVO-14977-SBC-KHI),Dy Attorney General(DAG),Patras(ADVO-10755-SBC-KHI),Advocate General Sindh(ADVO-GEN-SBC-KHI)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh, Hon'ble Mr. Justice Yousuf Ali Sayeed(Author)
Order Date: 17-NOV-21


13) 5113/2021 Const. P. OBS Pakistan Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Income Tax Ordinance, 2001 (Section 239 ), Income Tax Ordinance, 2001 (Section 221), Income Tax Ordinance, 2001 (S.170), Workers" Welfare Fund Ordinance, 1971 (section 4(1))
Tag Line:

The impugned Circular has only restored the process of Section 170 of Ordinance 2001 for claiming refund only however actions which have already been taken thereunder are not open for a scrutiny at least under Section 221 of Ordinance 2001. For convenience however we may say that impugned Circular has prospective effect only. The adjustments made and allowed on the basis of Circular 4 cannot be subjected to provisions of Section 221 of Ordinance 2001. Applications made under section 170 of Ordinance 2001 for refund has the limitation of three years in terms of Section 170(2) i.e. deemed assessment or when tax was paid whereas deemed assessment itself could be subjected to amendment within five years of such deemed assessment hence the purpose which cannot be achieved under Section 170 is available under other provisions of Ordinance 2001.
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Matter:INCOME TAX
Advocates:Dy Attorney General(DAG),Ovais Ali Shah(ADVO-14184-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
Order Date: 17-NOV-21

14) 5491/2020 Const. P. Makhdoom Toufiq Ahmed (Petitioner) V/S Province of Sindh and Others (Respondent)
Sindh High Court, Karachi
Matter:DIRECTION
Advocates:Muhammad Arshad Khan Tanoli(ADVO-8709-SBC-KHI),M. M. Aqil Awan(ADVO-10438-SBC-KHI),Danish Rashid(ADVO-13031-SBC-KHI),Advocate General Sindh(ADVO-GEN-SBC-KHI)
Hon'ble Senior Pusine Mr. Justice Irfan Saadat Khan, Hon'ble Mr. Justice Agha Faisal(Author)
Order Date: 17-NOV-21


15) 6344/2019 Const. P. Dr. Jagdesh & Ors (Petitioner) V/S Province of Sindh & Others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Civil Servant Welfare Fund Ordinance 1979 (Group Insurance)
Tag Line:

Group insurance to employees of Government of Sindh, the Sindh Civil Servants Welfare Fund Ordinance 1979 and Sindh Civil Servants Welfare Fund Rules, 1980, Boards for administration of the Funds, State life insurance corporation: Khyber Pukhtunkhwa Civil Servant Retirement Benefits and Death Compensation Act 2014, Khyber Pakhtunkhwa Civil Servants Retirement Benefits and Death Compensation (amendment) Act No.V of 2016, judgment of the Peshawar High Court in case of Fida Muhammad Durrani and judgment of Islamabad High Court in case of Muhammad Rehan Khan; advice by Advocate General Sindh to the Government of Sindh with regard to amendment in existing law/rules.
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Matter:INSURANCE

Approved for Reporting Hon'ble Mr. Justice Salahuddin Panhwar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon(Author)
Order Date: 10-NOV-21

16) 65/2005 Civil Revision Liaquat Ali alias Khabar and others (Applicant) V/S Habibullah and others (Respondent)
Sindh High Court, Bench at Sukkur

Tag Line:

Concurrent finding of two courts below can be interfered with if the court lacked jurisdiction or a case of misreading and non reading of evidence is made out; a registered sale deed as against a mutation entry will have precedence over it.
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Approved for Reporting Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author)
Order Date: 08-NOV-21

17) 2/2018 Civil Ref. Assistant Chief Inspector of Stamps (Appellant) V/S .. (Respondent)
Sindh High Court, Karachi

Topic: Stamps Act, 1899 (Sections 27), Stamps Act, 1899 (Sections 57), Stamps Act, 1899 (Sections 56)
Tag Line:

The Court had itself observed that the valuation done by the family Court was for a particular purpose and since it was not a decree of a Court the valuation so carried out was not binding. And then the Court went on to observe that even if there is a decree of the Court, the stamp duty would be payable as per Valuation Table. Though on facts the said judgment is not relevant; nonetheless, since it has been cited before this Full Bench, therefore, we are compelled to hold that we do not approve such observations made by the Division Bench in the aforesaid paragraph. Had it been in performance of decree, an instrument is being registered, it ought to be on the basis of value determined in the decree and/or agreement entered into for which performance is to be made in terms of Court decree. In such situation there was no occasion for altering/undervaluing the property to avoid stamp duty as the value is already determined by Court of law or decree. It is only in case when the property has changed its status lawfully i.e. from a built-up property to an open plot or from a semi-constructed property to a fully constructed property, the value of the property may be altered in instrument sought to be registered. Thus, when the property sold out on the basis of a decree, which decree has valued the property in question, then the right of valuing the property does not rest with the vendor and vendee and/or the concerned authority. H
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Matter:STAMP DUTY
Advocates:Muhammad Aqil(ADVO-3154-SBC-KHI),Abdul Wajid Wyne(ADVO-2246-SBC-KHI),Advocate General Sindh(ADVO-GEN-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Omar Sial, Hon'ble Mr. Justice Muhammad Junaid Ghaffar
Order Date: 16-NOV-21

18) 6460/2021 Const. P. Pakistan Police Welfare Civil Society Trust (Petitioner) V/S Province of Sindh and Others (Respondent)
Sindh High Court, Karachi
Matter:DIRECTION
Advocates:In Person(INP)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed
Order Date: 02-NOV-21


19) 2672/2018 Const. P. M/s Illahi Bux Ansari & Bros (Petitioner) V/S Govt of Sindh & Ors (Respondent)
Sindh High Court, Karachi
Matter:TENDER
Advocates:In Person(INP),Advocate General Sindh(ADVO-GEN-SBC-KHI)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed
Order Date: 10-NOV-21


20) 6204/2021 Const. P. Raju (Petitioner) V/S Dist Judge South Karachi and Others (Respondent)
Sindh High Court, Karachi
Matter:AGAINST ORDER
Advocates:Tassaduq Nadeem(ADVO-13712-SBC-KHI),Muhammad Aslam(ADVO-4546-SBC-KHI)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed
Order Date: 10-NOV-21


21) 2775/2021 Const. P. Khawaja Hassan Wadood (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi
Matter:DIRECTION
Advocates:Ayaz Ali(ADVO-13964-SBC-KHI),Dy Attorney General(DAG), Fayaz Ali Metlo(ADVO-16510-SBC-KHS)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed
Order Date: 11-NOV-21


22) 6560/2021 Const. P. Mirza Mahmood Baig (Petitioner) V/S Province of Sindh and Others (Respondent)
Sindh High Court, Karachi
Matter:AGAINST ORDER OF CIVIL REVISION (CR)
Advocates:Raham Ali(ADVO-12316-SBC-KHI)
Hon'ble Chief Justice Mr. Justice Ahmed Ali M. Shaikh(Author), Hon'ble Mr. Justice Yousuf Ali Sayeed
Order Date: 09-NOV-21


23) 6544/2020 Const. P. M/s Drive Line Motor Ltd (Petitioner) V/S Fed. of Pakistan and Othes (Respondent)
Sindh High Court, Karachi

Topic: Customs Act, 1969 (section 138 of Customs Act, 1969 read with Customs Rules 86 to 89 laid down in SRO 450(I)/2001)
Tag Line:

Since section 138 deals with the frustrated cargo and Rule 86 has defined what frustrated cargo would be. It is thus one which will brought into customs station by reason of inadvertence or misdirection or where consignee is untraceable or has dishonoured his commitments and the consignor wishes to have it re-shipped to him. Since the consignee has refused or dishonored his commitments, the consignor immediately acted upon by moving an application for re-export on 17.04.2018 and that is exercised under Rule 88 of the ibid Rules. There was no occasion for the Collector of Customs to have avoided or discarded the application of the consigner for the re-export of the vehicle as it was and is within the definition of frustrated cargo and permission ought to have been followed in terms of Rule 89 on Collector being satisfied which he should under the relevant circumstances of the case as in our view the vehicle came out as a frustrated cargo.
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Matter:CUSTOM MATTER
Advocates:Deputy Attorney General(),AGA FAQUIR MOHAMMAD & CO.(FIRM-140-SBC-KHI),Shahab Imam(ADVO-19121-SBC-KHE)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
Order Date: 05-NOV-21

24) 63/2000 Civil Revision Sachedino Kalwar (Applicant) V/S Province of Sindh and others (Respondent)
Sindh High Court, Bench at Sukkur

Topic: Order VII, Rule 11. (Section 161(B) of Land Revenue Act)
Tag Line:

Applicant first chose to contest the matter before the Revenue authority by filing its objections and attending hearings, and then once the order was passed, filed a Suit challenging the same. When an order is an appealable order in terms of s.161 ibid, which has not been availed, then the very maintainability of the Suit under section 9 CPC is big question mark; and impliedly bars jurisdiction of the Civil Court in such matters where the jurisdiction to adjudicate exclusively vested with the revenue Courts. . Admittedly, the Applicant failed to avail the statutory remedied of appeal and revision before the Commissioner and the Board of Revenue respectively against the orders passed by the Assistant Commissioner
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Approved for Reporting Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author)
Order Date: 05-NOV-21

25) 183/2020 Const. P. Ali Bux Chohan & Another (Petitioner) V/S P.O Sindh & Others (Respondent)
Sindh High Court, Bench at Sukkur

Topic: Constitution of Pakistan
Tag Line:

Petitions seek execution and/or implementation of orders passed by the Anti-Encroachment Tribunal, Sukkur. we have noticed with concern that the Anti-Encroachment Tribunal is passing orders and is disposing of the complaints apparently in a slipshod manner inasmuch as on the one hand, certain directions are given to carry out demarcation and survey of the property, only then an order for removal of the encroachment has to be passed. Both directions at the same time and final disposal of a complaint are unwarranted as it creates further complications. The above provision clearly provides that the Tribunal is the final authority to determine all disputes, whereas, it has to conclusively determine the rights of the parties to a dispute. In view of hereinabove facts and circumstances of this case, both these Petitions are dismissed as not maintainable.
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Approved for Reporting Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author), Hon'ble Mr. Justice Zulfiqar Ali Sangi
Order Date: 04-NOV-21

26) 731/2016 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S M/s. Byco Petroleum Ltd. & another (Respondent)
Sindh High Court, Karachi

Tag Line:

What is more important is whether the goods allegedly retrieved by the seizing agency were smuggled or belongs to Byco Petoleum Limited. Byco Petoleum Limited itself has come forward when they filed an appeal against the Order-in-Original dated 26.5.2015. The Order-in-Appeal was passed on 15.4.2015 on an appeal preferred by Byco Petoleum Limited followed by an appeal before tribunal when ultimately the Petoleum Company succeeded in establishing their point of view. The subject documents if were doubted should have been verified through the Management of the Petoleum Company and more particularly, the samples drawn should have been tested through any forensic lab having expertise in this regard, which has not been done.
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Matter:CUSTOM MATTER
Advocates:Kashif Nazeer(ADVO-11582-SBC-KHI),Muhammad Khalil Dogar(ADVO-3544-SBC-KHI)
Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author)
Order Date: 01-NOV-21

27) 203/2019 Spl. Cus. Ref. A. M/s. Universal Enterprise (Applicant) V/S The Customs Appellate Tribunal & others (Respondent)
Sindh High Court, Karachi

Topic: Customs Act, 1969 (section 25), Customs Act, 1969 (section 25A)
Tag Line:

The amount of remittance may not be of any importance as the actual evidence is invoice which is relied upon. Hence the price actually paid could very conveniently be determined on the basis of such documents and notwithstanding the insertion / amendment made in the year 2017 as far as the second proviso to Section 25A is concerned, it is the amount, which is actually paid or payable which is considered as customs value for the goods when sold for export to Pakistan.
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Matter:CUSTOM MATTER
Advocates:Sarfaraz Khan(ADVO-1124-KBC-PWR),Syed Nadeem-ul Haq(ADVO-6993-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan(Author)
Order Date: 27-OCT-21

28) 8297/2019 Const. P. Louis Dreyfus Co. Pvt Ltd (Petitioner) V/S F.B.R & Others (Respondent)
Sindh High Court, Karachi

Topic: Sale Tax Act 1990
Tag Line:

the goods which have already been subjected to sales tax under the previous regime and were in stock by 30.6.2019 and to be supplied after the effected date of the standard regime would be subjected to input tax adjustment under standard regime to save the goods from double / increased incidence of tax. Several sectors have been accommodated by the FBR such as steel sector, oil and ghee sector etc., but specifically the bulk importers of edible oil were not given this fair opportunity to maintain equality. Thus STGO No.105/2019 in its true spirit be applied in the case of the petitioner in relation to a stock for which stock report has been filed in terms of FBR???s letter dated 09.7.2019. The manual returns thus filed in terms of the orders of this Court shall be taken into consideration in view of the above, wherein adjustment of the stock, as mentioned above is claimed.
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Matter:SALES TAX
Advocates:Zulfiqar Ali Khan Jalbani(ADVO-17147-SBC-KHI),ORR. DIGNAM & CO.(FIRM-109-SBC-KHI),Deputy Attorney General()

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan(Author)
Order Date: 02-NOV-21

29) 111/2019 Spl.Anti.Ter.A. KAMRAN KHAN S/O DAWOOD KHAN & ANOTHER (Appellant) V/S THE STATE (Respondent)
Sindh High Court, Karachi

Tag Line:

Testimony of chance witness found unreliable. Recovery of firearms from accused also doubtful. Accused acquitted.
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Matter:LIFE IMPRISONMENT
Advocates:Muhammad Lateef Uddin(ADVO-13971-SBC-KHI),Prosecutor General Sindh(PGS)
Hon'ble Mr. Justice Yousuf Ali Sayeed, Hon'ble Mr. Justice Adnan Iqbal Chaudhry(Author)
Order Date: 01-NOV-21

30) 240/1971 Suit AMIR ALI (Plaintiff) V/S GUL SHAKER & ORS. (Defendant)
Sindh High Court, Karachi

Topic: Administration Suits (Property left by Quaid-e-Azam Muhammad Ali Jinnah, Fatima Jinnah and Shireen Jinnah)
Tag Line:

Report has been furnished by the Nazir today which shows that a total sum of Rs. 73,32,51,903/- is available with the Nazir. A proposal is made that these sums be used as seed funds by the new Trust for building Girls Medical College/Hospital at the said premises. Learned AAG states that the Government of Sindh would like to participate in such a noble initiative and he has no objection if the property be used solely for the purpose of construction of building and operation of Medical College/Hospital exclusively for girls with residential facilities therein, with regard to the sums deposited by the Provincial Government, learned AAG seeks time to get a nod from the concerned authority as if this fund could be used as token of good gesture or whether Sindh Government wishes these sums to be returned.
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Matter:ADMINISTRATION

Approved for Reporting Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 13-OCT-21

31) 335/2012 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Forte Impex Lahore (Respondent)
Sindh High Court, Karachi

Topic: Customs Act, 1969 (section 162), Customs Act, 1969 (section 163)
Tag Line:

Simply mentioning that there is danger of removal of goods is not sufficient. The officer must state grounds which justify apprehension of danger of such removal and so also information that he received from an individual having name and that the concerned party has taken steps or about to take steps for the removal of the goods. Nothing of such sort is mentioned in the under considered warrant allegedly issued under section 163 of Customs Act, 1969.
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Matter:CUSTOM MATTER
Advocates:Kashif Nazeer(ADVO-11582-SBC-KHI),Shahab Imam(ADVO-19121-SBC-KHE)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
Order Date: 25-OCT-21

32) 22/1999 Civil Revision Ghulam Hyder Mahar (Applicant) V/S Ellahi Bux and others (Respondent)
Sindh High Court, Bench at Sukkur

Tag Line:

A Suit for declaration without any title or legal right is not maintainable under section 42 of the Specific Relief Act.. similarly a declaration of lawful possession cannot be maintained under section 42 of the Specific Relief Act. a mere application for allotment of land creates no title
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Approved for Reporting Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author)
Order Date: 29-OCT-21

33) 4/2017 Const. P. Scherazade Jamali (Petitioner) V/S Hasim Gillani & Others (Respondent)
Sindh High Court, Karachi

Topic: Family Courts Act, 1964 (section 14(1)(b)), Uniform Child Custody Jurisdiction and Enforcement Act, 1997 (sections 105), Guardian and Ward Act, 1890 (Section 25), Guardian and Ward Act, 1890 (47), Uniform Child Custody Jurisdiction and Enforcement Act, 1997 (Section 102 subsection 15 ), Guardian and Ward Act, 1890 (Section 9), West Pakistan Family Court Rules, 1965 (Rule 6), Citizenship Act, 1951
Tag Line:

The primary object of the Guardian & Ward Court or for that matter appellate Court was to discover as to where the welfare of the ward lies and how such welfare can be effectively achieved and maintained and should not have concerned with the visitation rights of father. --Jurisdiction Issue- The child may be an American national by birth and he may have been permanently residing in Kuwait with parents but he is a dual national. When the respondent/ father surrendered to the jurisdiction of the trial Court by moving an application under section 25 of the Guardian & Wards Act, it was promptly responded and replied by filing written statement and jurisdiction conceded by petitioner. --Once petitioner acquiesced to the jurisdiction, she cannot approbate and reprobate at the same time. The question of jurisdiction even if made dependent on ordinary residence of ward, it may not be a pure question of law that can be assailed at any forum or at any time. For that it has to be specifically pleaded so that the facts in this regard be brought to the notice of the Court. It is, thus, not a simple question of law rather a mixed question of law and facts which requires determination through evidence. --Movement or Restriction in Movement of ward-The ward belongs to a family which can afford a better upbringing, education and environment either in Pakistan or anywhere in the world which was restricted and curtailed by restriction in his movement. The Courts below should not have seen welfare only from the angle that the father/respondent must not miss his opportunity to see his child but it must also be seen from the angle as to whether a ward who is capable of studying abroad, in case the opportunities are available to him, should he be deprived of on account of the fact that father must not miss a visiting opportunity? --In any other case it would have been the welfare considering the situation of the ward while being at Karachi and only Pakistani national but the situation here is different as the child is privileged to have access to any educational institution around the world including Pakistan. An educational institute or an environment for which most of the children could only dream for. Every child has its own peculiar circumstances and the welfare demands may vary. The restriction in the movement in the present case appeared to be a tool to settle score with mother/petitioner but it will not serve as the welfare of the child. The father/respondent who had raised serious allegations against the mother/petitioner as he claimed that she is not fit to take care of ward yet is not serious in having the custody of the ward, although none of them stands proved in evidence. There are ways and mechanism to regulate the movement which is not achieved by of restricting the movement.
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Matter:FAMILY MATTER
Citation:2018 PLD Sindh 377
Advocates:Kazim Hassan(ADVO-2630-SBC-KHI),Sameer Ghazanfar(ADVO-11222-SBC-KHI),Advocate General Sindh(ADVO-GEN-SBC-KHI),Shahan Karimi(ADVO-15097-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author)
Order Date: 27-MAR-18

34) 2316/2021 Suit MUHAMMAD FARHAN WAZIR & OTHERS (Plaintiff) V/S FEDERATION OF PAKISTAN & OTHERS (Defendant)
Sindh High Court, Karachi

Topic: Whistleblower Protection and Vigilance Commission Ordinance, 2019
Tag Line:

However till the next date of hearing, the defendants are restrained from reclaiming any further land from any shores existing in the territorial jurisdiction of this Court, or granting any such land to anyone, or creating any third party interest on these lands or properties built thereon, or changing such lands use, and the official defendants to ensure that lands and premises earlier sanctioned to them as public spaces, or for the purpose of parking or facilitating the public at large including parks and amenities should not be used for any commercial or gainful purposes, as well as for holding of any functions, including marriage or social gathering functions, generating any sort of revenue for the defendants, till the next date of hearing.
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Matter:SUIT FOR DECLERATION
Advocates:Khawaja Shams ul Islam(ADVO-3953-SBC-KHI)
Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 22-OCT-21

35) 16/2021 I.T.R.A THE COMMISSIONER INLAND REVENUE (Applicant) V/S M/S. ROCHE PAKISTAN LTD. (Respondent)
Sindh High Court, Karachi

Topic: Income Tax Ordinance, 2001
Tag Line:

We have also noticed that invariably references are being filed by the department where they themselves frame questions. We would appreciate if the counsels who are filing such references also apply their mind and after going to the root of the case and the cause as to what in fact serious questions of law arising out of the order and only then such proposed questions of the department could be finalized by the counsels themselves.
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Matter:INCOME TAX
Advocates:Ameer Bakhsh Metlo(ADVO-13549-SBC-KHI),Imran Ali Mithani(ADVO-15070-SBC-KHS)
Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
Order Date: 20-OCT-21

36) 94/2021 Spl:Sales Tax Ref: A. Commissioner inland revenue legal (Applicant) V/S M/s filters pakistan pvt. ltd. (Respondent)
Sindh High Court, Karachi

Topic: Sale Tax Act 1990 (Section 11(2))
Tag Line:

Section 6 is pari materia to provisions for recovery of sale tax in respect of goods imported into Pakistan and time and manner shall be similar to that of recovery made under Customs Act, 1969. For the instant matter, for determining tax liability for the period 2011-12 limitation would perish by 30 June, 2017. Show cause notice was issued on 21.08.2017, after requisite period. Hence, any notice that was issued belatedly i.e. beyond the statutory requirement would have no bearing. --The consequential point that arises is whether a timeframe prescribed under Section 11(5) of the Sales Tax Act, 1990 for issuance of show-cause notice and after the expiry of timeframe prescribed, could be extended and/or resurrected a time barred cause under SRO 394(I)/2001 dated 21.05.2009 read with Section 74 of the Act, 1990.
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Matter:TAX MATTER
Advocates:Imtiaz Ali Solangi(ADVO-15225-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Mahmood A. Khan
Order Date: 18-OCT-21

37) 4778/2021 Const. P. Pakistan Mobile Communication (Petitioner) V/S Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Federal Excise Duty, CONSTITUTION OF PAKISTAN, 1973, Sindh Sales Tax on Services Act, 2011
Tag Line:

The impugned enactment is for area which formed part of province i.e. Sindh hence for all intent and purposes Article 142(c) is significant. It emphasized Provincial Assembly to legislate with respect to any matters not enumerated in the Federal Legislative List. The impugned Act whereby Serial No.6A was introduced to the First Schedule forming part of Table-II is introduced through a Money Bill in terms of Article 73 of Constitution of Islamic Republic of Pakistan, 1973. No other Entry of Part I of the Federal Legislative List could then be taken into account as this was a money bill which is primarily covered from Entry No.43 to 53 as routed through Article 73 of the Constitution of Islamic Republic of Pakistan, 1973. The federation has already conceded and we are not required to deliberate on the point that for a tax to fall under the said Federal Legislative List it must be covered by Entries No.43 to 53. This, as claimed to be a sales tax/Federal Excise Duty, is apparently covered in terms of Entry 49 to the Fourth Schedule to the Constitution of Islamic Republic of Pakistan, 1973. Thus, the 18th Amendment excludes the Federation by virtue of the Entry 49 from the competence to legislate on the subject of services rendered in their province on account of SSTA, 2011 w.e.f. 01.07.2011. --It is neither in the competence of the federation to legislate after 18th Amendment nor it relates to federation to invoke Entry No.58 of the Fourth Schedule to the Constitution of Islamic Republic of Pakistan, 1973. Similarly, Entry No.59, as relied upon by the respondents??? counsel, that these matters are incidental or ancillary to any matters enumerated in this part, is also inconsequential as this cannot be invoked independently unless a reciprocal entry is found within the competence of federation. One may argue this Entry 59 may have a bridged with Article 151 but we have already discussed non-application of Article 151.
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Matter:FED. EXCISE
Advocates:Muhammad Makhdoom Ali Khan(ADVO-2885-SBC-KHI),Dy Attorney General(DAG),Hyder Ali Khan(ADVO-44631-PBC-LHR),Ameer Bakhsh Metlo(ADVO-13549-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 18-OCT-21

38) 771/2004 Const. P. Capt. S. M . Asllam (Petitioner) V/S Karachi Building Control Authority & Ors (Respondent)
Sindh High Court, Karachi

Tag Line:

When the application was made in the year 2003, the Resolution No.383 dated 06.01.2004 was in the field. Commercialization charges /fees as applicable in the year 2004 should be charged.
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Matter:NATURE OF CASE NOT ENTERED
Advocates:Ashraf Ali(ADVO-3161-SBC-KHI),Manzoor Ahmed(ADVO-2423-SBC-KHI),In Person(INP),Syed Jamil Ahmed.(ADVO-3431-B-SBC-KHI),Advocate General Sindh(ADVO-GEN-SBC-KHI)

Approved for Reporting Hon'ble Senior Pusine Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Muhammad Faisal Kamal Alam
Order Date: 12-OCT-21

39) 4634/2019 Const. P. Muhammad Idrees and Ors (Petitioner) V/S Govt. of Sindh & Others (Respondent)
Sindh High Court, Karachi

Tag Line:

1. Extraneous considerations keep officials of SBCA away from illegal construction being raised by the persons. 2. If exemplary punishments are awarded to these officials, issue of illegal construction can be controlled.
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Matter:ILLEGAL CONSTRUCTION

Approved for Reporting Hon'ble Senior Pusine Mr. Justice Irfan Saadat Khan(Author), Hon'ble Mr. Justice Muhammad Faisal Kamal Alam
Order Date: 27-SEP-21

40) 4188/2020 Const. P. M/s Panjgour Goods Transport and Co. (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Customs Act, 1969 (2(s), 156(2), 157(2) and 178), Customs Act, 1969 (SRO 499(I)/2009 issued under section 181 )
Tag Line:

The proposition whether the events, as disclosed in the respective seizure reports of all three references followed by show cause notices and passing of Order-in-Originals, could be distinguished from the frame of SRO 499(I)/2009 as far as owners plea is concerned. Preamble (b) of the aforesaid SRO provides that the option shall not be given to pay fine in lieu of confiscation in respect of a vehicle which is defined as good/goods in terms of sub-clause (b) of the said preamble. Thus, a lawfully registered vehicle/conveyance, having packages and containers inside, found carrying smuggled goods, in false cavities or were being used exclusively or wholly for transportation of offended goods under clause (s) of Section 2 of Customs Act, 1969 becomes a subject matter of such offence. This clause (b) has emphasized that a vehicle or conveyance used exclusively or wholly for transportation of offended goods cannot be distinguished from the one having packages and containers inside as such conveyance having packages and containers are inclusive of such definition of vehicle/conveyance.
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Matter:CUSTOM MATTER
Advocates:Dilkhurram Shaheen(ADVO-9087-SBC-KHI),Khalid Rajpar(ADVO-10488-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 11-OCT-21

41) 6712/2020 Const. P. M/s Telenor Microfinance Bank Ltd (Petitioner) V/S Province of Sindh and Others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Employees Social Security Act, 2016
Tag Line:

Social Security for workers
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Matter:SESSI
Advocates:Waheed Ali Ghumro(ADVO-18218-SBC-KHS),Regan(ADVO-18058-SBC-KHC)

Approved for Reporting Hon'ble Mr. Justice Salahuddin Panhwar(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon(Author)
Order Date: 07-OCT-21

42) 34/2003 R.A (Civil Revision) Nandomal and others (Applicant) V/S The P.O. of Sindh and others (Respondent)
Sindh High Court, Bench at Sukkur
Topic: Qanun-e-Shahadat Order, 1984, Civil Procedure Code CPC

Approved for Reporting Hon'ble Mr. Justice Muhammad Faisal Kamal Alam(Author)
Order Date: 01-OCT-21


43) 240/1971 Suit AMIR ALI (Plaintiff) V/S GUL SHAKER & ORS. (Defendant)
Sindh High Court, Karachi

Topic: Administration Suits (Property left by Quaid-e-Azam Muhammad Ali Jinnah, Fatima Jinnah and Shireen Jinnah)
Tag Line:

In the given circumstances while the learned counsel be let to continue his arguments, there does not appear to be any cogent reason in my mind to let the Gallery Trust of the Government of Sindh to call or describe the said property with a name other than Qasr-e-Fatima and the defendants as well as Provincial Government is to ensure that the said property to preserve evidentiary value continues to be named, tagged, labeled and described as Qasr-e-Fatima only and all the documents wherein any other name intended to describe the said property should be corrected to reflect to description of the said property being Qasr-e-Fatima (Mohatta Palace) only
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Matter:ADMINISTRATION
Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 29-SEP-21

44) 948/2021 Const. P. Mst. Ameer Jahan / Bisma Noreen (Petitioner) V/S Fed. of Pakistan & Ors (Respondent)
Sindh High Court, Karachi

Topic: Sindh Epidemic Diseases Act, 2014, 5G Technology (Telecommunication)
Tag Line:

COVID VACCINATION AND 5G TECHNOLOGY ---Fifth Generation technology is making its roots across the world and all countries have framed policies to get benefit out of it. Fifth Generation technology caters for faster browsing, streaming, uploading and downloading speed with better connectivity. Its adoption perhaps is the only way out to be at par with rest of the world. Its application is nowadays common in robotic devices, self-driven cars, medical devices etc. Insofar as Covid-19 is concerned, perhaps the petitioner is not even remotely aware of the consequences of Corona Virus disease that triggered in 2019 and is yet to be controlled; there are international and national policies which are being towed by different departments of the provincial as well as federal government including health departments. The world is facing this novel experience which is never seen before is pandemic in nature and since last two years efforts are being made to have a complete control over it. Research progress is continued however the precautionary measures to control its maximum effect is being taken and monitored in the entire world by way of enhancing the immunity of body i.e. resistance against the virus (Covid-19). One should not be an obstacle by saying that he/she is not interested in such scheduled vaccination as this might result in rapid growth/increase/ontogenesis of Corona Virus.
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Matter:DIRECTION
Advocates:Dy Attorney General(DAG),In Person(INP)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 05-OCT-21

45) 3682/2016 Const. P. Samad Pipe Ind (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
Sindh High Court, Karachi

Topic: Custom Act (section 81)
Tag Line:

Re-validation notice of bank guarantee was issued after a year of provisional assessment and unless final assessment or determination is made and placed for consideration, this re-validation notice of bank guarantee would be of no consequence i.e. even if it is revalidated there cannot be a question of its (bank guarantee???s) encashment on account of lapse of time for determining the duties and taxes finally in terms of Section 81 of Customs Act, 1969, as it prevailed at the relevant time. -- Had it been a case of final determination or final assessment, there was no occasion of releasing of consignment on securing differential amount through bank guarantee. The department should have asked for entire amount as being determined finally. This being the core issue, no satisfactory explanation was forwarded by respondent???s counsel for not complying with the requirements of Section 81 of the Customs Act, 1969.
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Matter:CUSTOM MATTER
Advocates:Masooda Siraj(ADVO-3949-SBC-KHI),Deputy Attorney General(),Ahmed Ali Hussain(ADVO-14280-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 01-OCT-21

46) 815/2019 Spl:Sales Tax Ref: A. Naresh Kumar (Applicant) V/S Appellate Tribunal SRB & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Qazi Umair Ali(ADVO-17282-SBC-KHS)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

47) 814/2019 Spl:Sales Tax Ref: A. Khalida Syed (Applicant) V/S Appellate Tribunal SRB & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Qazi Umair Ali(ADVO-17282-SBC-KHS)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

48) 813/2019 Spl:Sales Tax Ref: A. Rustum Khan Shaikh (Applicant) V/S Appellate Tribunal SRB & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Qazi Umair Ali(ADVO-17282-SBC-KHS)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

49) 812/2019 Spl:Sales Tax Ref: A. Kashif Ali (Applicant) V/S Appellate Tribunal SRB & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Qazi Umair Ali(ADVO-17282-SBC-KHS)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

50) 811/2019 Spl:Sales Tax Ref: A. Ameer Bux Qureshi (Applicant) V/S Appellate Tribunal SRB & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Qazi Umair Ali(ADVO-17282-SBC-KHS)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

51) 768/2019 Spl:Sales Tax Ref: A. M/s. Burghari Medicos (Applicant) V/S Appellate Tribunal SRB & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Imtiaz Ali(ADVO-16281-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

52) 114/2019 Spl:Sales Tax Ref: A. M/s. Ghulam Hussain & Brothers (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:AGAINST THE ORDER
Advocates:Shahid Iqbal Rana(ADVO-7703-SBC-KHI),SALMAN ZAHEER KHAN(ADVO-38275-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

53) 24/2019 Spl:Sales Tax Ref: A. M/s. Attari Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative.
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

54) 23/2019 Spl:Sales Tax Ref: A. M/s. Naqi Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

55) 22/2019 Spl:Sales Tax Ref: A. M/s. M. Ibrahim & Brothers (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

56) 21/2019 Spl:Sales Tax Ref: A. M/s. Hashmat & Sons (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

57) 20/2019 Spl:Sales Tax Ref: A. M/s. K.K. Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

58) 19/2019 Spl:Sales Tax Ref: A. M/s. Labbaik Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

59) 18/2019 Spl:Sales Tax Ref: A. M/s. M. Ezzan & Brothers (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

60) 17/2019 Spl:Sales Tax Ref: A. M/s. New Memon Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

61) 16/2019 Spl:Sales Tax Ref: A. M/s. Danish Agency (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

62) 15/2019 Spl:Sales Tax Ref: A. M/s. Memon Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

63) 14/2019 Spl:Sales Tax Ref: A. M/s. Alam & Brothers (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

64) 13/2019 Spl:Sales Tax Ref: A. M/s. Nazar Shakeel & Brothers (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

65) 12/2019 Spl:Sales Tax Ref: A. M/s. Raza Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

66) 11/2019 Spl:Sales Tax Ref: A. M/s. Anwar & Brothers (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
Read more
Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

67) 10/2019 Spl:Sales Tax Ref: A. M/s. Al-Qarib Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

68) 9/2019 Spl:Sales Tax Ref: A. M/s. A & S Traders (Applicant) V/S Appellate Tribunal SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:SALES TAX
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR),Carnelines, Lane & Mufti()

Approved for Reporting Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

69) 6/2019 Spl:Sales Tax Ref: A. M/s. M. Mubashir Traders (Applicant) V/S Appellate Tribunal, SRB Karachi & others (Respondent)
Sindh High Court, Karachi

Topic: Sindh Sales Tax on Services Act, 2011 (doctrine of the exhaustion of rights after first sale)
Tag Line:

The foregoing position of law makes it clear in our minds that the nature of transaction of sale/purchase of goods between the manufacturer and the applicant established through the agreement/appointment letter aims to propel a service performed by the applicant which could rightly fall under the head of ???supply chain management/ distribution (including delivery) service???, hence attracts the provisions of the 2011 Act, and the Tribunal did not misinterpreted or misapplied the relevant tariff heading 9845.0000 to the case of the applicant. Resultantly Question Nos. I and II are answered in Affirmative and the Question No. III is answered in Negative
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Matter:TAX MATTER
Advocates:Shahid Iqbal Rana(ADVO-27398-PBC-LHR),Shamshad Ahmed Narejo(ADVO-2185-SBC-HYD),SALMAN ZAHEER KHAN(ADVO-38275-PBC-LHR),Ghulam Murtaza Korai(ADVO-14432-SBC-KHI)
Hon'ble Mr. Justice Aqeel Ahmed Abbasi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 10-SEP-21

70) 2616/2018 Const. P. M/s Sea King Shipping (Petitioner) V/S Asstt: Collector of Custom and Ors (Respondent)
Sindh High Court, Karachi

Topic: Custom Act
Tag Line:

Section 202 of Customs Act, 1969 does not extend its arms against a clearing agent acting in good faith without any collusion or negligence to cause financial loss to national exchequer. As observed, neither a show-cause was issued nor the assessment order declared such terms of recovery to be made against clearing agent. In fact the importer failed to substantiate his declared value in terms of Section 25 of the Customs Act, 1969 read with Rule 109 of the Customs Rules, 2001. The declared value may have varied with the advice of Director General Customs Valuation however, the connivance of clearing agent to cause losses to national exchequer is missing. Not all such Goods declarations be categorized as false or untrue statement and hence require a burden to be discharged by customs officials, if such is attributed separately against importer and clearing agent. Not necessarily a declared value, which is objected by the customs officials be always considered to be a willful act of causing losses to national exchequer in terms of duties and taxes, however, a mechanism is provided to levy duties and taxes in terms of transactional value i.e. price actually paid or payable for the goods under section 25 of Customs Act, 1969 when sold for export from Pakistan, subject to provisos therein
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Matter:CUSTOM MATTER
Advocates:Zia -ul- Hasan(ADVO-9389-SBC-KHI),Deputy Attorney General(),Khalid Rajpar(ADVO-10488-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 24-SEP-21

71) 3291/2021 Const. P. Azeem ur Rehim Khan Meo and Others (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi
Topic: Constitution of Pakistan
Matter:SERVICE
Advocates:Attorney General(),Sarmad Hani(ADVO-14089-SBC-KHI),Addl. Advocate General Sindh(AdlAdvSindh)
Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author), Hon'ble Mr. Justice Adnan-ul-Karim Memon
Order Date: 20-AUG-21


72) 5430/2020 Const. P. Imad Samad (Petitioner) V/S Fed. of Pakistan & Ors (Respondent)
Sindh High Court, Karachi

Topic: Custom Act (SRO 833(I)/2018 Section 19), Import Policy , Rules of Business, 1973 (Schedule-II), Custom Act (Section 19), Import Policy Order 2020, Rules of Business, 1973, Imports and Exports (Control) Act, 1950
Tag Line:

- Import of vintage cars on the strength of SRO No.833(I)/2018 dated 03.07.2018 followed by a decision in the case of Moin Jamal Abbasi in CP No.D-4124 of 2019 reported as 2020 PTD 660. --Full Bench was constituted to consider the question arising out of litigation:- Whether the subject SRO No.833(I)/2018 issued in terms of Section 19 of Customs Act, 1969 can also be treated as SRO issued by the Ministry of Commerce in terms of Section 3 of the Import & Export Control Act, 1950, permitting import of vintage cars which are otherwise not importable as being old and used in terms of the Import Policy Order of both 2016 and 2020.
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Matter:CUSTOM MATTER
Advocates:Deputy Attorney General(),Qazi Umair Ali(ADVO-17282-SBC-KHS),Shahab Imam(ADVO-19121-SBC-KHE)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Adnan Iqbal Chaudhry, Hon'ble Mr. Justice Muhammad Iqbal Kalhoro
Order Date: 10-SEP-21

73) 431/2020 Const. P. Amreli Steel Pvt Ltd and Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Kashif Hanif(ADVO-8551-SBC-KHI),Khalid Jawed(ADVO-8533-SBC-KHI),Waleed Rehan Khanzada(ADVO-14977-SBC-KHI),M/S. ABID S. ZUBERI & CO(FIRM-229-SBC-KHI),Muhammad Ahmer(ADVO-11937-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

74) 1961/2020 Const. P. Alucan (Pvt) Ltd & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Ameen Mohammed Bandukda(ADVO-13832-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

75) 2330/2020 Const. P. M/s Mehboob Re-Rollings Mills and Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:FUEL CHARGES
Advocates:Asad Raza Khan(ADVO-55045-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

76) 1762/2020 Const. P. M/s HSJ Steel & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Asad Raza Khan(ADVO-55045-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

77) 1771/2020 Const. P. M/s Universal Leather Pvt Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Syed Mohsin Ali(ADVO-13054-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

78) 1217/2020 Const. P. D.G Khan Cement Co. Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Khalid Jawed(ADVO-8533-SBC-KHI),Muhammad Ahmer(ADVO-11937-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

79) 4776/2021 Const. P. M/s Al-Hamd Steel Furnace (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Custom Act (amendment of Import General Manifest IGM)
Tag Line:

The amendment, as sought by the petitioner, could not have been carried out in terms of Section 45(2) of Customs Act, 1969 as this section relates to an ???obvious error??? in the import manifest or an omission which in the opinion of such officer was result of an accident or inadvertence. Petitioner???s case has not fallen in any of such exceptions inviting and/or calling for an amendment or issuance of supplementary import manifest as it is apparently a deliberate attempt to provide an umbrella to the original consignee as against recovery of Rs.71.179 Million. --Previously there was absolutely no permission whatsoever for carrying out any amendment in the import manifest except as provided in subsection (2). This subsection (3) was replaced by a proviso introduced through Finance Act 2021 which now provides that before berthing of vessel or the crossover of the vessel, as the case may be, the person incharge of a conveyance or his duly authorized agent may amend the import manifest subject to rules notified by the Board. ---The replaced subsection (3) of Section 45 would be applicable in the sense that except as provided in subsection (2) no import manifest shall be amended. Event disclosed is prior to amendment carried out via Finance Bill 2021. This would leave a very little margin, in fact no margin, for the amendment sought to be carried out in the import manifest in terms of subsection (2) as it is specifically for an obvious error or in fact an omission, which in the opinion of the concerned officer is a result of accident or inadvertence. In fact petitioner???s case has not fallen in either of the two i.e. its case is neither covered by subsection (2) of Section 45 nor the proviso recently inserted by Finance Act, 2021.
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Matter:CUSTOM MATTER
Citation:2021 PTD 1858
Advocates:Dy Attorney General(DAG),Khalid Rajpar(ADVO-10488-SBC-KHI),Imran Iqbal Khan(ADVO-9206-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 09-SEP-21

80) 5674/2020 Const. P. M/s Spectrum Enterprises (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Tag Line:

Sub-section 2 of Section 81 caters for a situation when the goods are allowed to be cleared or delivered on the basis of provisional determination, the amount of duty, taxes and charges correctly payable to those goods shall be determined within six months from the date of provisional determination. The time is further extendable provided the officer concerned may in the circumstances of exceptional nature and after recording such situation extends period of final determination, which shall in no case exceeds ninety days.2 Proviso to sub-section 2 provides the calculating mechanism of the period prescribed in subsection 2 of Section 81. Sub-section 3 of Section 81 provides the mechanism on completion of final determination. The amount already paid or guaranteed shall be adjusted against the amount payable on the basis of final determination and difference between the two amounts shall be paid forthwith to or by the importer as the case may be. --Indeed the ???Explanation??? in a statute/enactment does form an integral part to the extent of explaining and elaborating meaning of the word in the section3 and the purpose is to explain, clarify, add or subtract something by clarification 4, however, the word provisional assessment is neither used in sub-section 1 nor in sub-section 2. It is sub-section 1 which secured differential amount on provisional determination and not provisional assessment 5. If the interpretation of respondent is accepted then customs would never bother to determine it finally and would enjoy benefit of not doing anything after provisional release. We may observe that the respondent conceded that the cause of delay in final determination is not attributable to the importer.
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Matter:CUSTOM MATTER
Advocates:Dilkhurram Shaheen(ADVO-9087-SBC-KHI),Muhabbat Hussain Awan(ADVO-13542-SBC-KHI),Deputy Attorney General(),Syed Asif Ali (ADVO-10999-SBC-MLR),Muhammad Ishaque(ADVO-7611-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author), Hon'ble Mr. Justice Agha Faisal
Order Date: 02-SEP-21

81) 7/2017 M.A. Southern Networks Limited (Appellant) V/S PEMRA Thr. Its Chairman & Another (Respondent)
Sindh High Court, Karachi

Topic: Pakistan Electronic Media Regulatory Authority Rules, 2009, PEMRA Ordinance, 2002
Tag Line:

-Definition of a ???person??? is provided under Ordinance, 2002, which includes an individual, partnership, association, company, trust or corporation. Invariably in the show-cause/decision impugned, PEMRA presumed to have issued licenses to individual directors hence referred that licenses to them should not have been transferred by them. It is misconceived impression. --The issuance of licence is subject to Section 19 of Ordinance 2002. The authority enjoys exclusive right to issue licence for the establishment and operation of broadcasting media and distribution services and that these licences shall be in conformity with the principles of fairness and equity and the eligibility of such applicant to whom the licence is likely to be granted is based on prescribed criteria notified in advance. ---With this understanding of law perhaps the intensity of violation and penalty imposed on appellant should be viewed in term of their proportionality. Wednesbury???s principle while defining proportionality has discussed role of public officers entrusted with the discretionary powers. However, it is often seen that officers??? entrusted with such powers exercising their discretion goes unattended. Discretion at times goes unmeasured. Subjective analysis of a discretion exercised by public officers is a difficult proposition but proportionality is a tool which can play its role to serve the subject. The principle requires that measures adopted by the authority should not exceed the limits of what is proper and necessary in order to attain the objectives, legitimately. It is generally expected that where there is choice between several appropriate remedies and measures, the recourse that must be the least onerous and least cumbersome be adopted.
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Matter:AGAINST DECISION OF PEMRA

Approved for Reporting Hon'ble Mr. Justice Muhammad Shafi Siddiqui(Author)
Order Date: 02-SEP-21

82) 2044/2020 Const. P. M/s Pakistan Gum Ind. Pvt Ltd & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Naeem Suleman(ADVO-7422-SBC-KHI),Arshad Hussain(ADVO-12906-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

83) 476/2020 Const. P. Dewan Cement Ltd and Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

84) 603/2020 Const. P. Aisha Steel Mills Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:M/S. ABID S. ZUBERI & CO(FIRM-229-SBC-KHI),Qazi Umair Ali(ADVO-17282-SBC-KHS)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

85) 2515/2020 Const. P. Collapsible Tube Co. Pvt Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:FUEL CHARGES
Advocates:Ameen Mohammed Bandukda(ADVO-13832-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

86) 2101/2020 Const. P. Pakistan Beverage Ltd & Ors (Petitioner) V/S Fed. of Pakistan & Ors (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:FUEL CHARGES
Advocates:Ameen Mohammed Bandukda(ADVO-13832-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

87) 219/2011 I.T.R.A Commissioner Inland Revenue (Applicant) V/S Kirther Pakistan B.V. (Respondent)
Sindh High Court, Karachi

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Muhammad Junaid Ghaffar(Author)
Order Date: 29-MAR-14


88) 2052/2020 Const. P. M/s Majeed & Sons Steel Pvt Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Asad Raza Khan(ADVO-55045-PBC-LHR)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

89) 2002/2020 Const. P. M/s Noor Leather Garments Pvt Ltd & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Syed Mohsin Ali(ADVO-13054-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

90) 8/2021 J.M M/S. GETZ PHARMA (PVT.) LIMITED (Applicant) V/S NOVARTIS AG & ANOTHER (Respondent)
Sindh High Court, Karachi

Tag Line:

The Patents Ordinance, 2000. Section 27 of the Patents Ordinance, 2000, has two parts. One is relating to grant of Sealing Order about the main invention and the second part relates to ???Patent of Addition???. There is no concept of automatic stay order, if a proceeding including that of Appeal is pending regarding the grant of patent in respect of the main invention. The Sealing Order under the Patents Ordinance, 2000, was issued after complying of fundamental requirements, coupled with the fact that there is a presumption under Article 129 Clause (e) of the Qanoon-e-Shahadat Order, 1984, that official acts are regularly performed, then, unless such official act is declared illegal in the main case, the basic ingredients for grant of injunction are not present in favour of Petitioner/Applicant. Injunction refused. Interpretation of statute: expressio unis est exclusio alterius and casus omissus explained.
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Matter:PATENT DESIGN

Approved for Reporting Hon'ble Mr. Justice Muhammad Faisal Kamal Alam(Author)
Order Date: 02-SEP-21

91) 607/2020 Const. P. M/s Ghani Chemical Ind Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DISCONNECTION OF ELECTRICITY
Advocates:Erum Riaz Ahmed(ADVO-11598-SBC-KHI),Deputy Attorney General()

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

92) 597/2020 Const. P. M/s Garibsons Pvt Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:DIRECTION
Advocates:Kashif Hanif(ADVO-8551-SBC-KHI),Naeem Suleman(ADVO-7422-SBC-KHI),Muhammad Haseeb Jamali(ADVO-10211-SBC-KHI),Abid Shahid Zuberi(ADVO-3473-SBC-KHI),Arshad Hussain(ADVO-12906-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21

93) 2108/2020 Const. P. M/s Tauheed International Pvt Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Sindh High Court, Karachi

Topic: Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (Section 31 (7))
Tag Line:

In light of the foregoing, we reach to an irresistible conclusion that the exercise of passing monthly FCA on to the petitioners on the basis of NEPRA???s determination dated 27.12.2019 is in accordance with law and the timeline provided under Section 31(7) of the Act, 1997 be adhered to, unless any party is restricted for a reason beyond its control, which is a case at hand. The Petitioners clearly failed to avail statutory remedies under the law while the impugned determination was being made and even thereafter, nonetheless there is no cavil that the petitioners owe FCA component to K-Electric and liable to satisfy this debt. These instant Petitions being devoid of merit are accordingly dismissed.
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Matter:FUEL CHARGES
Advocates:Syed Mohsin Ali(ADVO-13054-SBC-KHI)

Approved for Reporting Hon'ble Mr. Justice Syed Hasan Azhar Rizvi, Hon'ble Mr. Justice Zulfiqar Ahmad Khan(Author)
Order Date: 23-AUG-21