ORDER

JAWAD HASSAN, J:---Through this petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the "Constitution"), the Petitioner/Pak Gulf Construction (Private) Limited has called in question the vires of impugned order dated 14.12.2023, whereby the Respondent No.4 has proceeded to compulsory register it in terms of Section 27 of the Punjab Sales Tax on Services Act, 2012 (the "Act").2.                Brief facts of this case are that the Petitioner is the private limited companymanaging, developing and constructing the project known as "Centaurus" situated in Islamabad, comprising of shopping mall, residential apartments and hotel. The Petitioner is duly registered for the purpose of sales tax with the Federal Board of Revenue (the "FBR") since its physically located in Islamabad and fall under the territorial jurisdiction of the FBR and is discharging its due sales tax liability on CAM...