ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1358 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.5698/2021 (Urgent).

2. For order on CMA No.5699/2021 (Exemption).

3. For order on CMA No.5700/2021 (Stay).

4. For hearing of main case.

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22^nd February 2021

Qazi Umair Ali, Advocate for Petitioner.

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1. Urgency granted.

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

3&4. Learned counsel for petitioner submits that pursuant to an Assessment Order No.03/2021 dated 08.12.2020 passed under Section 11(2) of the Sales Tax Act, 1990 by the respondents for the period from April 2015 to March 2016, petitioner has filed an appeal alongwith stay application before Commissioner Inland Revenue (Appeals-IV), LTU, Karachi, however, no order has been passed thereon, whereas, the statutory period for making payment of the disputed amount has expired and the respondents are pressing recovery of the impugned demand by adopting coercive measures, including attachment of petitioner’s bank account(s), hence requests that respondents may be restrained from enforcing the recovery of the impugned demand, which is subject matter of appeal pending before Commissioner Inland Revenue (Appeals-IV), LTU, Karachi till its final decision.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for a date to be fixed after two weeks, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, respondents shall not enforce the recovery of the impugned demand, which is subject matter of appeal pending before Commissioner Inland Revenue (Appeals-IV), LTU, Karachi.

J U D G E