2019 THLN 1009 | 2019 PTD 1438 | (2019) 120 TAX 417 | 2019 SCMR 1053

Laws Cited

Sales Tax Act, 1990 | Sindh Sales Tax Ordinance (VIII of 2000) | Sindh Public Property (Removal of Encroachment) Act, (XVIII of 2010) | Sindh Revenue Board Act, 2010

Sections

34A | 3,Schedule | 2(92),45,66,83 | 3

MESSRS INDEPENDENT MEDIA CORPORATION (PVT.) LIMITEDVSPROVINCE OF SINDH THROUGH CHIEF SECRETARY AND OTHERS

Petitioner(s) by: Khalid Javed Khan, Advocate Supreme Court and Abdul Saeed Khan Ghori, Advocate-on-Record (absent) (in all cases).

Respondent(s) by: Respondent(s) by: Barrister Shabbir Shah, Additional Advocate General, Sindh along with Malik Naeem Iqbal, Advocate Suprem

Present: GULZAR AHMED, JUSTICE QAZI FAEZ ISA, JUSTICE YAHYA AFRIDI, JUSTICE

THIS JUDGMENT DELIVERED BY:

QAZI FAEZ ISA, JUSTICE--1. These three petitions for leave to appeal assail the judgment dated 30th May, 2018 of a division Bench of the High Court of Sindh at Karachi through which three constitutional petitions (C.Ps. Nos. D-2798/09, D-614/10 and D-783/10) and two special sales tax references (Spl. STRA Nos. 195 and 196 of 2009) were decided. Civil Petition for Leave to Appeal No. 1069-K of 2018 has arisen out of C.P. No. D-2798/09, Civil Petition for Leave to Appeal No. 1070-K of 2018 arises out of Spl. STRA No. 195/09 and Civil Petition for Leave to Appeal No.171-K of 2018 arises out of Spl. STRA No. 196 of 2009. The said cases were decided through one judgment of the High Court and are accordingly decided through this one judgment. Notices were issued to the respondents and the Sindh Revenue Board and they were provided an opportunity to file documents. These petitions were heard at length on 10th April, 2019. Since the petitions involved public revenues the learned counsel were i...

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