ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1411 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.5896/2021 (Urgent).

2. For order on CMA No.5897/2021 (Exemption).

3. For order on CMA No.5898/2021 (Stay).

4. For hearing of main case.

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26^th February 2021

Mr. Muhammad Faheem Bhayo, Advocate for Petitioner.

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1. Urgency granted.

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

3&4. Through instant petition, the petitioner has impugned Show Cause Notice dated 12.02.2021 issued under Section 33 of the Sales Tax Act, 1990 and Rule 150 ZQT (2) of Sales Tax Rules, 2006, whereby, according to learned counsel for petitioner, the respondents while ignoring the Office Memorandum dated 11.02.2021 issued by the FBR Inland Revenue, Government of Pakistan, alongwith Invitation for Bids (IFB) for video-Analytics Surveillance of sugar production lines under Competitive Bidding between pre-qualified suppliers, whereby, there has been a change in the policy and instead of seven vendors respondents intend to award the contract to one vendor. However, according to learned counsel, such vendor has not been notified yet, whereas, there has been delay on the part of previous vendors in supply of video cameras to be installed in the factory premises. According to learned counsel, petitioner is not in a position to install the video cameras as per aforesaid SRO within the cutoff date and further time is required to purchase and install the video cameras from the notified vendors as per changed policy as detailed in the Office Memorandum, therefore, imposition of penalty upon the petitioner, under the circumstances, would be totally illegal and unjustified. In support of his contention, learned counsel has placed on record a copy of order dated 24.02.2021 passed by this Court in C.P. No.D-1382/2021 [Re: M/s. Sanghar Sugar Mills Ltd. vs. Federation of Pakistan and others], hence prays accordingly.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 15.03.2021, when instant petition may be taken up alongwith aforesaid petition and other connected matters, whereas, comments, if any, shall be filed with advance copy to the learned counsel for petitioner. In the meanwhile, the petitioner may submit response to the impugned show cause notice by raising all such legal objections, which shall be considered by the respondents in accordance with law. However, till next date of hearing, no coercive and adverse action shall be taken against the petitioner.

J U D G E