JUDGMENT:

JAWAD HASSAN, JUSTICE:---This judgment will also decide the connected petitions listed in Schedule-A beside this petition, as common questions of law and facts are involved in all these constitutional petitions.2. The Petitioner in the instant petition and in the connected petitions (hereinafter would be referred as the �Petitioners�) have challenged the vires of show cause notices (the �impugned notices�) under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the �Constitution�) issued under Section 24(2) of the Punjab Sales Tax on Services Act, 2012 (the �Act�) by the Respondent No.3/Additional Commissioner Punjab Revenue Authority, Finance Department, Government of Punjab.3. Learned counsel for the �Petitioners� inter alia argued that the �Petitioners� are taxpayers and have regularly been paying taxes but the estimate given by the Respondent No.3 in the �impugned notices� is based on assumptions which is contrary to data already provided by the �Petitioners� i...