ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

PRESENT:

Mr. Justice Aqeel Ahmed Abbasi

Justice Mrs. Kausar Sultana Hussain

I.T.R.A. No.237 of 2019

___________________________________________________________________                                        Date                                      Order with signature of Judge 

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For hearing of main case.

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Dated; 12^th September 2022

Mr. Hyder Ali Khan, Advocate for Applicant.

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            Pursuant to the Court’s query as recorded in order dated 21.12.2020, whereby, the learned counsel for the applicant was required to assist the Court as to whether, the vires of any provision of law can be challenged through reference by formulating a question of law to this effect, learned counsel for the applicant has candidly submitted that prima facie, the vires of any law can be challenged by filing a Constitutional Petition and not through reference. However, in view of recent judgment passed by the Divisional Bench of this Court in the case of SAPPHIRE TEXTILE MILLS LIMITED v. FEDERATION OF PAKISTAN AND OTHERS (2021 PTD 971), whereby, the Divisional Bench of this Court has been pleased to declare the provision of Section 5A of the Income Tax Ordinance, 2001, as ultra vires to the Constitution of Pakistan, the applicant does not want to press instant reference application, as according to learned counsel, the demand created pursuant to the aforesaid provision of law, which was subject matter of instant reference application, has already been quashed.

Accordingly, in view of above submission of the learned counsel, instant Income Tax Reference Application stands disposed of alongwith listed application.

      J U D G E

  J U D G E

*Farhan/PS*