ORDER WITH THE SIGNATURE OF THE JUDGE

1. For hearing of main case.

2. For hearing of CMA No. 2492/2015

17.08.2016

Mr. Waseem Sheikh, advocate for the applicant.

Mr. Muhammad Rashid Arfi, advocate for Respondent No. 3.

Mr. Kashif Nazeer, advocate for Respondent No. 4.

Learned counsel for Respondent No. 3 has filed para-wise comments to the present Customs Reference, which is taken on record, copies whereof he has supplied to the counsel for the applicant.

We may observe that in reference applications either pertaining to Income Tax Ordinance, 2001, Sales Tax Act, 1990 or Customs Act, 1969, no comments are required to be filed by respondents as this Court while hearing a reference application under Section 133 of Income Tax Ordinance, 2001; Section 196 of Customs Act, 1969 or Section 47 of Sales Tax Act, 1990 is to decide only the questions of law which may arise from the impugned order passed by the Appellate Tribunal. Accordingly, parties are directed not to adopt such practice by filing para-wise comments, reply or counter- reply and shall come prepared to proceed with the reference on the first date when the matter is fixed for Katcha Peshi stage, and soon after the Notices are issued on such questions to the respondents, to avid delay in disposal of such references by this Court.

By consent adjourned to 16.09.2016.

J U D G E

Zahid Baig