ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-1786 of 2021

___________________________________________________________________ Date Order with signature of Judge

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FRESH CASE:

1. For order on CMA No.7566/2021 (Urgent).

2. For order on CMA No.7567/2021 (Exemption).

3. For order on CMA No.7568/2021 (Stay).

4. For hearing of main case.

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10^th March 2021

Mr. Muhammad Saleem Mangrio, 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 order dated 24.02.2021 passed by the respondent No.3, whereby, according to learned counsel, the petitioner has been declared as representative of Barrett Hodgson Limited UK (non-resident) in Pakistan in terms of section 172(3) of the Income Tax Ordinance, 2001 for the Tax Year 2017 on the ground that the aforesaid company has filed declaration for Voluntary Striking Off under Section 365 of The Companies (Guernsey) Law, 2008 and has been dissolved w.e.f. 28.12.2016. According to learned counsel for the petitioner, since the petitioner has no nexus with the aforesaid company, which already stands dissolved, therefore, the impugned order suffers from jurisdictional defect and has been passed in violation of law. Per leaned counsel, the petitioner even otherwise does not fall within the category of the person as defined in Section 172(3) of the Income Tax Ordinance, 2001. It has been prayed by the leaned counsel for petitioner that respondents may be restrained from taking any adverse action against the petitioner pursuant to the impugned order.

Let pre-admission notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 25.03.2021, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. However, till next date of hearing, respondents may not take any adverse action against the petitioner pursuant to the impugned order, as referred to hereinabove. Whereas, learned counsel for the petitioner is directed to come prepared and to assist this Court regarding maintainability of instant petition, as prima facie it appears that the impugned order is appealable.

J U D G E