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Latest Judgments (All Jurisdictions within Pakistan)
SAJIDA REHMAT ULLAH vs GUARDIAN JUDGEII and others Writ Petition No 15203 of 2021 decided on 10th December 2021
Summary: Summary pending
Sajida Rehmat Ullah Vs Judge Family Court etc
Summary: Pending
Defence Housing Authority through Secretary DHA Vs The Learned District & Session Judge etc
Summary: Pending
RAJAN VS AMJAD ALI ETC.
Summary: Pending
MUHAMMAD ALI ABRO vs The STATE
Summary: Summary pending
SAADAT KHAN vs ALI SHER and 2 others Civil Revision No 651 of 2021 decided on 9th December 2021
Summary: Summary pending
Arbab Altaf Qadir Vs Auqaf
Summary: under section 11(1) of the KP Waqf Property Ordinance 1979 aggrieved party can challenge Notification issued u/s 7(1) of the Ordinance within 30 days.
Ubaid Khan Vs Govt of KPK etc
Summary: Withdrawing out of turn Promotion from police force in Khyber Pakhtunkhwa principles laid down.
M/s Al Tariq Construction (Petitioner) V/S Province of Sindh & Others (Respondent)
Summary: Petitioner's Argument: M/s Al-Tariq Constructors contended that the impugned notifications infringed upon their vested right to the statutory rate of tax and input credit/tax adjustment as provided under Section 8(1) of the Sales Tax on Services Act, 2011. They further argued that the power to levy variable tax rates under Section 8(2) could not impose conditions through notifications without specifying the applicable tax period.Legal Framework: Section 8 of the Sales Tax on Services Act, 2011, serves as the charging provision for sales tax on taxable services, allowing for adjustments to tax rates under specified conditions by government-approved notifications.Court's Analysis and Conclusion:The court found that the amendment to Rule 42-B, which introduced a mechanism for service providers in the construction sector to opt for a standard tax rate by submitting Form-C, falls within the ambit of Section 8(2) of the Sales Tax on Services Act, 2011. The court noted that the petitioner failed to utilize the prescribed option within the stipulated timeframe, which led to the challenge against the amendment.The court observed that the amendment did not require the specification of a tax period as it was an alteration to an existing notification. Moreover, the provision for service providers to elect to pay tax at the statutory rate with the submission of Form-C was deemed to be within the legal and constitutional boundaries.Holding:The High Court of Sindh concluded that the impugned amendment did not contravene the constitution or the Sales Tax on Services Act, 2011, thereby dismissing the petition filed by M/s Al-Tariq Constructors (Private) Limited. The detailed reasoning provided by the court affirmed the legal validity of the amendment and the procedural requirements set forth for opting for the standard tax rate in construction services.