Peshawar High Court
2025
THLN 3272
2025 PTD 1113.
Laws Cited
Khyber Pakhtunkhwa Sales Tax on Services Act, 2022 | Khyber Pakhtunkhwa Finance Act, 2013
Sections
71 | 40(4), 68(5)

Director General Khyber Pakhtunkhwa Revenue Authority, Peshawar.

VS

M/S Bee Line, Peshawar

Petitioner(s) by: Barrister Atif Rahim Burki
Respondent(s) by: M/s Imran Javed, Shahid Jan and Nadia Gul, Advocates
Present: SYED MUDASSER AMEER, J.
ORDER

Introduction:1. This and the connected eight reference applications have been filed by the Director General Khyber Pakhtunkhwa Revenue Authority (DG, KPRA) under Section 71 of the Khyber Pakhtunkhwa Sales Tax on Services Act, 2022 against similar orders of the same date, i.e., 16.06.2022 raising the same question of law pertaining to limitation for adjudication and interpretation of Sections 40 and 68 of the Khyber Pakhtunkhwa Finance Act, 2013. Since the same questionsof law and interpretation are involved, we intend to decide all the 09 reference applications through this consolidated judgment.2. The details of the connected reference applications are given below;S.No.Case No.Title1.Sales Tax No.95/2022RefDG KP Revenue Authority VsM/s Bee Line2.Sales Tax No.96/2022RefDG KP Revenue Authority VsM/s Haleem Telecom3.Sales Tax No.97/2022RefDG KP Revenue Authority VsM/s Reyan Telecom4.Sales Tax No.98/2022RefDG KP Revenue Authority VsM/s Ideal Trader & Developers5.Sales Tax No.99/2022Re...

2025 THLN 3272
Peshawar High Court
(2025 PTD 1113.)

PRESENT:
SYED MUDASSER AMEER, J.

Director General Khyber Pakhtunkhwa Revenue Authority, Peshawar.
VS
M/S Bee Line, Peshawar

Petitioner(s) by: Barrister Atif Rahim Burki.

Respondent(s) by: M/s Imran Javed, Shahid Jan and Nadia Gul, Advocates.

Law: Khyber Pakhtunkhwa Sales Tax on Services Act, 2022
Sections: 71

Law: Khyber Pakhtunkhwa Finance Act, 2013
Sections: 40(4), 68(5)

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 1113.