Sindh High Court
2025
THLN 2270
2025 PTD 459.
Laws Cited
Sales Tax Act, 1990 | Civil Procedure Code (V of 1908) | Constitution of Pakistan, 1973 | Customs Act, 1969
Sections
11,11(2),11(3) | 9 | 25 | 217(2)

M/S ASG METALS LIMITED THROUGH CHIEF EXECUTIVE OFFICER (CEO) / DIRECTOR

VS

THE COMMISSIONER INLAND REVENUE, ZONE-IV AND 5 OTHERS

Petitioner(s) by: Shaukat Hayat
Respondent(s) by: Ghulam Asghar Pathan, Syed Ahsan Ali Shah, Mukesh Kumar Khatri for Defendants along with Mansoor Wisal, DCIR. Kashif Nazeer, Assistant Attorney General.
Present: MUHAMMAD JUNAID GHAFFAR, JUSTICE
ORDER

MUHAMMAD JUNAID GHAFFAR, JUSTICE:---.---On the last date of hearing the following order was passed."This is a Civil Suit under Section 9, C.P.C. filed against the Tax Department. The Hon'ble Supreme Court in a case reported as Searle IV Solution (Pvt.) Ltd. and others v. Federation of Pakistan and others (2018 SCMR 1444) has been pleased to observe that though a Civil Suit on the original side of this Court is maintainable, however, with certain conditions. It has been observed in the concluding Para(s) 17 and 18 as under:-“17. Keeping in view the alarming allegations made above, it is directed, that while the Single Bench of the Sindh High Court at Karachi may still take cognizance of any suit arising out of an action / order of the tax authorities / Customs Officers, such jurisdiction must be sparingly exercised by the Single Bench and the suits must be expeditiously decided within the period of one year or less so that these suits are not used by aggrieved parties as a means to de...