IN THE HIGH COURT OF SINDH AT KARACHI

(Extraordinary Constitutional Jurisdiction)

Special S.T.R.A. No. 23 of 2018

Date

Order with signature of Judge

Present:

Mr. Justice Aqeel Ahmed Abbasi

Justice Mrs. Rashida Asad

Hearing / Priority Case

1. For hearing of Main Case.

2. For orders on Misc. No.260/2018.

30.11.2020:

Mr. Shamshad Ahmed, Advocate for Applicant.

Mr. M. Adnan Motan, Advocate alongwith Respondent.

O R D E R

1. Through instant Reference Application, the applicant has proposed following question, which according to learned counsel, is a question of law arising from the impugned order dated 17.10.2017 passed by the Appellate Tribunal, Sindh Revenue Board at Karachi, in Appeal No.AT-103/2016: -

“Whether the Honorable Appellate Tribunal, SRB was justified in setting aside the penalty of Rs.2,851,767/- imposed for non-filing / late filing of sales tax returns under section 43(2) of Sindh Sales Tax on Services Act, 2011 from tax period July 2011 to August 2014?”

2. Notice of instant reference application was issued to the respondent, pursuant to which, Mr. M. Adnan Motan, Advocate filed his vakalatnama on behalf of the respondent. Today, before the matter could proceed, learned counsel for the respondent has filed a statement dated 30.11.2020 alongwith Annexures, wherein, it has been stated that pursuant to impugned order passed by the Appellate Tribunal, Sindh Revenue Board on 17.10.2017, respondent has deposited an amount of Rs.82,400/- in respect of sales tax on services and has also made payment of Rs.15,000/-vide treasury challan dated 03.11.2017 deposited in the National Bank Lahore, as penalty adjudged by the Appellate Tribunal, Sindh Revenue Board at Karachi. Whereafter, according to learned counsel for respondent, the amount of refund for the tax period involved in the instant reference application (10/2017) has already been sanctioned by the department vide Refund Sanction Order, therefore, according to learned counsel for respondent, instant reference application has become infructuous. Statement filed today is taken on record, copy of which has been supplied to the learned counsel for applicant, who does not dispute above factual position, and under instructions, submits that the applicant does not want to press the aforesaid question and instant reference application, which accordingly stands dismissed as not pressed alongwith listed application.

3. At this juncture, learned counsel for the respondent has made a request that applicant may be directed to issue refund voucher as sanction order to the respondent at an early date as the matter has already been delayed. Learned counsel for the applicant submits that applicant has already processed the claim of the refund as per sanction order as referred to hereinabove, however, submits that Refund Cheque/Voucher will be issued to the respondent by the Finance Department, Government of Sindh, at an early date. Learned counsel for the respondent is satisfied with such statement. It is expected that needful will be done at an early date.

J U D G E

Farhan/PS