IJAZ UL AHSAN, JUSTICE:-Leave to appeal is sought against the order dated 14.03.2023 of the High Court of Sindh, Karachi in C.P. No.D-5389 of 2022 etc. Through the impugned order a number of constitutional petitions filed by the respondents were allowed and it was held that the demand for mobile handset levy on phones other than smart phones was unlawful and without jurisdiction.2. Briefly stated the facts of the case are that the respondents had imported mobile phones and were aggrieved by the imposition of mobile handset levy under section 10 of the Finance Act, 2018 ("Act") on mobile phones that were admittedly not smart phones. Section 10 of the Act imposed mobile handset levy on smart phones in the following terms:"10. Mobile handset levy---(1) There shall be levied a Mobile handset levy, at the rates specified in column (3) of the Table below, on smart phones of different categories as specified in column (2) of the said Table, namely:TABLE



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Category of smart phone...