LHC Al Madina ATIR Implementation Sales Tax Restoration

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Form No: HCJD/C-121

ORDER SHEET
IN THE LAHORE HIGH COURT,
MULTAN BENCH, MULTAN

Judicial Department

W.P.No.3690 of 2024

Mis.Al-Madina Dry Fruit Traders· Versus Federation of Pakistan etc.

S. No. of
Date of order/ Order with signature of Judge, and that of
order/
Proceeding parties or counsel, where necessary
Proceeding
• ,_28.03.2024 Mr.Muhammad Imran Ghazi, Advocate for the
petitioner.
'Malik Aamir Javed Bhutta, Assistant Attorney General
on Court's call.
Mr.Tariq Manzoor Sial, Advocate for respondents
No.2 to 5.

Through this Writ Petition under Article 199


of the Islamic Republic of Pakistan, 1973, the
petitioner has. sought
~
.
indulgence. of this . Court
.
for
protection of - its rights and interests by seeking
direction to implement Order dated 04.03.2024
passed by learned Appellate Tribunal, Inland
Revenue (Appellate Tribunal) Ill STA
No.44/MB/2024.

2. Learned counsel for the petitioner submits


that since there is no injunctive order operating
. against the Order passed by learned Appellate
Tribunal, therefore, the department is bound to
implement the same, but despite hectic efforts of the
petitioner the department has not taken any action so
far.

3. Learned counsel for the respondents No.2 to


5 has submitted reply and parawise comments and
contends that Reference Application has already been
filed against the order passed by the learned
W.P.No.3690 of 2024 2

Appellate Tribunal, however, admits that there is no


injunctive order holding the field.

fl-. In this view of the matter, if the order passed


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by the learned Appellate Tribunal has neither been
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varied nor suspended or set aside, the department is :
' . ..,...
directed to implement the same in accordance with
law within a period of seven days. So far as the
institution of Reference Application is concerned,
suffice is to observe that the department can
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implement the order conditionally but by any stretch


of legal imagination cannot avoid implementation
, thereof.

5. With t
disposed of.

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VS
PETITIONER
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1. The Federation pf Pakistan through Secretary Revenue Division, Pakistan
Secretariat, Islambbad

Islamabad l
2. Federal Board df Revenue through its Chairman, Constitutional Avenue,

3. Chief Commissi ner Inland Revenue, Regional Tax Office, Nawan Shehr,
I

Multan :
4. Commissioner Inland Revenue, Multan Zone, RTO, Nawan Shehr, Multan
5. Member (Operations) Inland Revenue, FBR, Constitutional Avenue, Islamabad

RESPONDENTS

WRIT PETITION UNDER ARTICLE 199 OF THE CONSTITUTION OF


ISLAMIC REPUBLIC OF P AKSIT AN, 1973

Respectfully Sheweth: - ·,

FACTS

1. The present petition is being instituted and filed under the signatures of Mr.
Muhammad Haseeb S/o Muhammad Ashfaq bearing CNIC 36302-3052052-3
I

Rio House No.29{D, Mohallah Chah Hafeezwala, Dolat Gate, Multan, who is
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. fully conversant 'fith the facts of the case and is fully authorized in this behalf
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to institute and file this petition and to sign and verify the same and to do. all
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'things necessary and incidental thereto.
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2. That the petitioner is Individual and engaged in the business of trading/import


of dry fruit etc and duly registered with the Tax Authorities at National Tax
1.-:-f::J.l/ 2__ Number (NfN) , 7173075- 3 since 09.02.2016 and Sales Tax Number
/'i'fr.,dJod~'-- 3277876122187 under the jurisdiction of Regional Tax Office Multan.
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" ,:;:qpe,~JJY
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ofNTN Inquiry
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Attached as Annexure A)
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