ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-5611 of 2020

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.23992/2020 (Urgent).

2. For order on CMA No.23993/2020 (Exemption).

3. For order on CMA No.23994/2020 (Stay).

4. For hearing of main case.

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9^th November 2020

Khwaja Aizaz Ahsan, Advocate for Petitioner.

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1. Urgency granted.

2. Exemption granted, but subject to all just exceptions.

3&4. Learned counsel for the petitioner submits that pursuant to Order-in-Original No.201 of 2020 dated 01.10.2020 passed by the respondent No.5, petitioner had filed an appeal alongwith stay application before the Commissioner (Appeals-I), Sindh Revenue Board, Karachi, whereas, no order has been passed thereon and the statutory period for making payment has expired. However, according to learned counsel, respondents are threatening to initiate proceedings for the recovery of impugned demand by adopting coercive measure, hence requests that respondents may be restrained from enforcing the recovery of impugned demand till final disposal of appeal pending before Commissioner (Appeals-I), SRB, Karachi. Per learned counsel, a taxpayer, if aggrieved by any adverse order passed by the Revenue Authorities, is entitled to seek remedy by approaching at-least one independent forum of appeal provided under the statute, therefore, the recovery proceedings initiated by the respondents, under the circumstances, are illegal and based on mala fide. In support of his contentions, learned counsel has referred to the order dated 21.10.2020 passed by this Court in C.P. No.D-5182/2020 [Re: The Trustees of the Port of Karachi v. Sindh and others], which is available as Annexure “C-1” at pages 59 & 61 of the Court’s file.

Let notice be issued to the respondents as well as Advocate-General Sindh, to be served through first three modes, for a date to be fixed after two weeks, when instant petition may be taken up alongwith aforesaid petition and other connected petitions, whereas, comments, if any, shall be filed with advance copy to the learned counsel for petitioner. However, till next date of hearing, respondents shall not enforce the recovery of impugned demand, which is subject matter of appeal pending before Commissioner (Appeals-I), SRB, Karachi.

J U D G E