ORDER SHEET
IN THE HIGH COURT OF SINDH AT KARACHI
HCA No. 280 of 2009
Date Order with signature of Judge
08/02/2010.
Mr. Abdul Ghaffar Khan, Advocate for the appellant.
Mr. Umar Hayat Sandhu, D.A.G.
Mr. Shafi M.Memon, A.A.G.Sindh.
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This appeal arises from the order dated 13.5.2009 passed in Suit No. 605 of 2009 challenging the levy of infra structure fee by which the said suit was disposed off in terms of the order dated 17.9.2008 passed by a Division Bench of this Court in HCA 215 of 2003, the operative part of which is as follows:
“(a) The first four version of the law i.e. Sections 9 and 10 of the Sindh Finance Act, 1996, the Sindh Finance (Amendment) Ordinance, 2001 and the Sindh Finance (Second Amendment) Ordinance 2001, are hereby declared to be ultra vires the constitution invalid, void ab-initio and of no legal effect.
(b) The fifth version of law i.e. the Sindh Finance (Amendment) Ordinance, 2006 is valid and hence the levy imposed and collected from the effective date of the fifth version i.e. 28.12.2006 is valid and all imposition and collection before such date are declared to be invalid.
(c) Any bank guaranties /securities furnished under the first four versions of the law for transaction before 28.12.2006 stand discharged and are liable to be returned back.
(d) All bank guarantees /securities furnished by the appellants in respect of transaction after 28.12.06 are liable to be encashed.
(d) The operation of above sub-paras 50(C) and (D) of the judgment are hereby suspended by the period of 60 days so a to facilitate any party aggrieved by the present judgment from exercising its rights in exhausting any further remedy available to it under the law.
(f) There shall be no order as to costs.”
The learned counsel for the appellant states that all the matters are now subjudice before the Hon'ble Supreme Court therefore this appeal may also be decided in the terms referred to above so that the appellant may approach the Hon'ble Supreme Court. The learned DAG as well as the AAG has no objection to such request.
Consequently this High Court Appeal is disposed of in the above terms. The listed applications are also disposed of.
J U D G E
Aamir/PS J U D G E