THIS JUDGMENT DELIVERED BY:

AQEEL AHMED ABBASI, J.---Since a common controversy has been agitated in the aforesaid petitions by the petitioners, who have challenged the levy of Sindh Sales Tax at the rate of 6% on renting of immoveable property services in terms of Section 2(72C) read with Tariff Heading 9806.3000 of the Sindh Sales Tax on Services Act, 2011, for being ultra-vices to the Constitution of Islamic Republic of Pakistan, 1973, whereas, alternatively it has been prayed that provisions of Section 2(72C) read with Tariff Heading 9806.3000 may be read down and interpreted to mean that renting of immoveable property itself is not a taxable service under Sindh Sales Tax on Services Act, 2011, therefore, the aforesaid petitions, by consent of learned counsel for the parties, are heard and disposed of through this common judgment.2. Instant petitions have been filed by the landlords as well as the tenants of various immoveable properties, which have been let-out on rent, whereas, Notices have been issued to t...