Supreme Court of Pakistan
2024
THLN 2142
2024 PTD 235 | 2024 PLD 81
Laws Cited
Sale of Goods Act, (III of 1930)
Sections
64A

PROVINCE OF SINDH through Secretary, Agriculture Department, Government of Sindh and another

VS

MULTILINE ENTERPRISES

Petitioner(s) by: Sibtain Mehmood, Addl. AG, Sindh. Shahab ud Din Abro, D.G. Zulfiqar Ali, Focal Person, Agriculture Department, Sindh (via Video-Link, Karachi) (in C.A. No. 477 of 2021). Ali Asad Gondal, Advocate Supreme Court (via Video-Link, Karachi) (in C.A. No. 478 of 2021).
Respondent(s) by: Sibtain Mehmood, Addl. AG, Sindh. Shahab ud Din Abro, D.G. Zulfiqar Ali, Focal Person, Agriculture Department, Sindh (via Video-Link, Karachi) (in C.A. No. 478 of 2021). Ali Asad Gondal, Advocate Supreme Court (via Video-Link, Karachi) (in C.A. No. 477 of 2021).
Present: Ijaz ul Ahsan, Munib Akhtar and Ayesha A. Malik, JJ
JUDGMENT

MUNIB AKHTAR, J.---These are cross appeals against a judgment of a learned Division Bench of the High Court. The relevant facts can be stated briefly. The Province of Sindh advertized a tender on or about 23.09.2010 inviting bids for the supply of 15 crawler tractors. Tractors meeting the requirements were not manufactured locally and would have to be imported. Multiline Enterprises ("Multiline") participated in the tender and was awarded the contract on or about 10.03.2011. Clause 26 of the general conditions appended to the contract, on which these appeals turn, related to "Taxes and Duties" and provided as follows:"1. All taxes and duties levied for delivery on 'DDP' i.e. Delivery Duty Paid basis shall be to the account of the Supplier.2. In case the Supplier, under this Contract is [eligible] for exemption from any taxes and duties such exemptions shall be obtained by the Supplier at his own expenses. The Purchaser shall not be liable to pay to the Supplier amounts that may be paid...

2024 THLN 2142
Supreme Court of Pakistan
(2024 PTD 235 | 2024 PLD 81)

PRESENT:
Ijaz ul Ahsan, Munib Akhtar and Ayesha A. Malik, JJ

PROVINCE OF SINDH through Secretary, Agriculture Department, Government of Sindh and another
VS
MULTILINE ENTERPRISES

Petitioner(s) by: Sibtain Mehmood, Addl. AG, Sindh. Shahab ud Din Abro, D.G. Zulfiqar Ali, Focal Person, Agriculture Department, Sindh (via Video-Link, Karachi) (in C.A. No. 477 of 2021). Ali Asad Gondal, Advocate Supreme Court (via Video-Link, Karachi) (in C.A. No. 478 of 2021)..

Respondent(s) by: Sibtain Mehmood, Addl. AG, Sindh. Shahab ud Din Abro, D.G. Zulfiqar Ali, Focal Person, Agriculture Department, Sindh (via Video-Link, Karachi) (in C.A. No. 478 of 2021). Ali Asad Gondal, Advocate Supreme Court (via Video-Link, Karachi) (in C.A. No. 477 of 2021)..

Law: Sale of Goods Act, (III of 1930)
Sections: 64A

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: 2024 PTD 235 | 2024 PLD 81