IN THE HONORABLE LAHORE HIGH COURT, LAHORE
W.P No. _____________ /2024
Jangheer Ahmad son of Inyat Ali (Jangheer Steel Works) at Khawat
No.470, Khatooni No.728, Bheni Road, Lahore .NTN No.A432946-1,
Electricity Bill Reference No.24113559004450U.
Petitioner
VERSUS
1. Federation of Pakistan through Secretary, Ministry of
Finance Division, Islamabad.
2. Commissioner Inland Revenue, Corporate Zone, LTO,
RTO, CTO, Lahore.
3. Lahore Electricity Supply Company Limited
(LESCO) through its Chief Executive.
4. Revenue Officer/ Assistant Manager (CS) Sub-
Division Mehmood Booti /Baghbanpura, LESCO,
Lahore.
5. SDO Sub-Division Mehmood Booti /Baghbanpura,
LESCO, Lahore.
Respondents
WRIT PETITION UNDER ARTICLE 199 OF CONSTITUTION OF
ISLAMIC REPUBLIC OF PAKISTAN 1973
Respectfully sheweth:-
1. That the addresses of the parties given in the head note of this writ
petition are correct, sufficient for the purposes of effectiveness of
process of this learned court.
2. That brief facts for filing of instant writ petition are that the
petitioner is carrying out steel works and produce some tax-able
supplies under the law. That the petitioner a registered consumer of
the respondents / electricity company and making the payment of
monthly bills regularly. Copy of bill is attached herewith for kind
perusal of this honorable court as ANNEXURE-A.
3. That the petitioner registered under section 14 of the Sale Tax Act
1990 with the enter alia Inland Revenue (sales Tax and income tax)
department of FBR under their STRN (sales Tax registration No)
being the owner of STEEL CASTING AND WIRE WORKS within
the meaning of section 2(25) of the Sales Tax 1990 while fulfilling
the requirement of Chapter-I of Sales Tax Rule 1990. The petitioner
is also registered under section 14 of the sales Tax 1990 Act with the
inter alia Inland Revenue (Income Tax) departments of FBR under
their NTN while fulfilling the requirement of law. Copies of NTN
and STRN are attached herewith for kind perusal of this honorable
court as ANNEXURE-B&B/1.
4. That through SRO 480 (I)2007 dated 09.07.2007 the Sales Tax
Special Procedure Rules 2007 has been introduced for steel sector
whereas later on in 2013 through SROs No.509(I)13 and 510(I)13
both dated 12th July 2013, the extra tax has been imposed on steel
meters who do not have the STRN or not having online active
statue. Later on through SRO 694 of the SRO 510 has been rescinded
and thereafter a new SRO 777 of 2022 has been replaced with.
Copies of SRO 509 & 777 are attached herewith as ANNEXURE-
C&C/1.
5. However, the whole Special Procedure Rule 2007 formulated
through SRO 480 supra has been rescinded through
SRO694(I)2019 dated 29.06.2019. That since abolition of the main
principal Special procedure Rule 2007 completely and wholly
under SRO 694 the later inserted SRO’s 509 and 510 of 2013
becomes ipso facto abolished and cannot be relied upon to impose
any kind of Extra Tax under abolished law and neither cannot be
applied in any form. Therefore, the respondents cannot deduct,
collect or impose any form of extra tax through electricity bills
retrospectively or prospectively from the petitioner. Therefore, after
the issuance of SRO 694 the respondents any demand of extra tax is
illegal, unlawful and without lawful authority. Furthermore, a new
SRO 1222 of 2021 has been introduced to supersede the previous
SRO NO.509 of 2013 and rates of extra tax has been increased
without adopting proper legal procedure and approval of the cabinet
as guided by the Supreme Court of Pakistan in Mustafa IPEX case.
Therefore, the SRO 1222 is issued under sheer violation of
constitution, law and procedure and thus liable to be struck down,
Copy of SRO 694/19 and 1222/2021 is attached as ANNEXURE-
D&D/1.
6. That even otherwise, the petitioner is registered person within the
meaning of sub section 25 of section 2 of the Sales Tax Act 1990.
Therefore, the provision of amended sub section 1A of section 3 of
the Sales Tax Act 1990 are not applicable against the petitioner as
they are now subjected to Federal Excise Duty w.e.f.01.07.2019
instead of sales tax and the added amount in the bills as extra tax is
not to be ordered to exclude and if such order is not passed, the
petitioner shall suffer irreparable loss and injury. Reliance is placed
on Karachi High Court Report Judgment PTCL 2019 CI.177, 2018
PTD 1600.
7. That the petitioner being aggrieved while receiving the bill
approached the respondent’s electricity Supply Company and
requested to exclude the dispute tax from the bill but they flatly
refused to do so inspite of submitting the registration certificate.
8. That now the respondents have refused to accept the documents and
exclude the disputed extra tax from the bill illegally charge from the
petitioner through the same is to be set aside through the order of this
Honorable Court.
9. That the failure on the part of the respondents electricity supply
company to discharge their legal obligations under the law and rules
to exclude the disputed tax from the bill and directing the
respondents FBR to electricity company not to exclude disputed
extra sale tax from the electricity bill charge illegally, had deprived
the petitioner from his statutory rights vested under the aforesaid
rules and law. Such none performance of statutory duties is being
based on malafide and has aggrieved the petitioner, hence this writ
petition under alia on the following:-
GROUNDS
a. That the SRO 1222 of 2021 has been introduced to supersede the
previous SRO 509 of 2013 and rates of the extra tax has been
increased without adopting proper legal procedure and approval of
the cabinet as guided by the supreme court of Pakistan in Mustafa
IPEX case. Therefore, the SRO 1222 is issued under sheer violation
of constitution, law and procedure and thus liable to be struck down
and cancelled.
b. That since the issuance of SRO 694 the whole Rule 2007 have been
abolished therefore charging of extra sales tax in the electricity bill
by the respondents electricity supply company under the amended
provision of law tantamount to illegal punishment, depriving him
from his statutory right, and is unlawful, void and without lawful
authority.
c. That the Electricity supply company is guilty of breach of statutory
duty due to non-fulfillment of legal obligation imposed by the said
law and rules despite of the fact that the petitioner intimated about
his registration number. The non performing of stator duties amount
maladministration, abuse of process of law, causing harassment and
infringement of right of freedom of business and is not only violated
the aforesaid rules but also deviation from the doctrine of “Due
process of law” embodied in Article 4 and 10-A of Constitution and
Section 3(47), 24-A of General Clauses Act and offend the
fundamental rights enriched in Article 18, 23 & 24 of the
Constitution.
d. That in spite of having knowledge of registration number of the
petitioner, the respondents electricity supply company charged Extra
sales tax at the rate mentioned supra per unit electricity consumed in
the bills is illegal, unlawful, therefore, the action of Electricity
supplying company is mala fide, abuse of power, misreading or non-
reading of fact and law and exposing the petitioner to double taxation
and causing infringement of right of freedom of business and
property rights.
e. That the Honorable Supreme Court in its recent judgment in the case
of the Commissioner of Income Tax ..VS.. Eli Lilly Pakistan (PVT)
Limited reported a 2009 PTD 1392 has authoritatively held that
where a statutory functionary acted mala fide or in a partial, unjust
and oppressive manner, the High Court in exercise of its writ
jurisdiction had power to grant relief to the aggrieved party. (Para
No.56 page 74 of the Judgment).
f. That the Honorable Supreme Court in its judgment in the case of the
Novitas International …Vs.. Income Tax Officers and others
reported (1991) 64Tax86(SC Pak) page 89-90 held that it is well
recognized that the discretionary power under the statue is required
to be reasonably exercise and if it is shown that such power has
either been arbitrarily exercised or are not exercised at all the
constitutional jurisdiction would be also available to correct such
misuse failure of exercise such discretionary statutory powers. Even
the notification mentioned supra and amendment in the mentioned
supra in with malafide intention un-constitutionally which is ultra
vires to law and is to be set aside.
g. That there is no other alternate, adequate and efficacious remedy
available to the petitioner except to approached this honorable court
through this constitutional petition.
h. Those other grounds available to the appellant shall be submitted at
the time of final arguments.
PRAYER:-
It may be please be declared that after the issuance of SRO No.694 of 2019
and SRO 1222 of 2021, the whole rules 2007 have been abolished,
inoperative and become ineffective thus the SRO No.509 (I) 13 both dated
12th July 2013 and SRO NO.777 of 2022 are neither applicable nor valid
against the petitioner and the extra tax be declared illegal, unlawful and set
aside.
It is further prayed that the Writ Petition or any other appropriate Writ
directions or order be issued to respondents restraining from recovering
and charging extra tax in the electricity bill of any rate per unit of electricity
consumed in the meantime may be please to direct to receive the bill as per
consumption without extra tax added in the bill.
It is also prayed that the respondents may kindly be directed to exclude the
impugned current and arrear amount of extra tax and further tax from
November 2024 payable 23 December 2024 and issue a revised bill Ref No
24113559004450U forthwith to be paid by the petitioner and kindly Extend
Due date for 4 Days after correction of Bill.
Any other appropriate relief which this honorable court may deems fit, just
and appropriate along with cost.
Petitioner
Through:
M. NADEEM YASIN
Advocate High Court
35201-1493415-7
0321-8502313
Dated:18.12.2024
CERTIFICATE:
That identical cases have already been decided by his Lordship Mr.
Justice Shamas Mehmood Mirza-J Writ Petition 56695/2024 thereof, the
office is requested to fix this case to the same bench please.
It is certified that this is the first writ petition on the new bill as per
instruction of my client for extra sales Tax. This petitioner is filed for non-
fulfillment of the legal duties by the respondents and on new cause of
action arose for the present month separately/ independently.
ADVOCATE
IN THE HONORABLE LAHORE HIGH COURT, LAHORE
W.P No. _____________ /2024
Jangheer Ahmad …Vs.. Federation of Pakistan, etc.
(Writ Petition Under Article 199)
***
AFFIDAVIT of Jangheer Ahmad son of Inyat Ali (Jangheer Steel
Works) at Khawat No.470, Khatooni No.728, Bheni Road,
Lahore .NTN No.A432946-1, Electricity Bill Reference
No.24113559004450U
I, the above named deponent do hereby solemnly affirm and declare
as under:-
That the averments as contained in the accompanying writ
petition are correct and true to the best of my knowledge and belief.
DEPONENT
VERIFICATION:
Verified on oath at Lahore on this 13.11.2024 that the contents
of this affidavit are correct and true to the best of my knowledge and
belief.
DEPONENT
IN THE HONORABLE LAHORE HIGH COURT, LAHORE
W.P No. _____________ /2024
Jangheer Ahmad …Vs.. Federation of Pakistan, etc.
APPLICATION UNDER SECTION 151 CPC FOR GRANT OF
INTERIM RELIEF.
Respectfully sheweth:-
1. That the petitioner has filed accompanying writ, in which no
date of hearing has been fixed so far.
2. That the contents of accompanying writ petition may very
kindly be read as integral part of this petition.
3. That the petitioner has a very good arguable prima-facie
case in their favour which is likely to be succeeded in their favour
and the balance of convenience is also lies in favour of the
petitioners.
4. That if the interim relief is not granted, the petitioner shall
be bound to suffer with irreparable loss and substantial injury.
In view of the above submissions it is therefore, most respectfully
prayed that during the pendency of the titled writ petition, the
respondents be restrained from levying the Extra Tax and further tax
in the bill for the month of November 2024 payable in 23 December
may pleased be suspended with direction to issue current
consumption bill while excluding extra tax.
Ad-interim relief is also prayed for till the final disposal of instant
application.
Petitioner
Through:
M. NADEEM YASIN
Advocate High Court
IN THE COURT OF HONORABLE LAHORE HIGH COURT,
LAHORE
W.P No. _____________ /2024
Jangheer Ahmad …Vs…Federation of Pakistan, etc.
***
(APPLICATION UNDER SECTION 151 CPC FOR GRANT OF
INTERIM RELIEF)
***
AFFIDAVIT of Jangheer Ahmad son of Inyat Ali (Jangheer Steel
Works) at Khawat No.470, Khatooni No.728, Bheni Road, Lahore
NTN No.A432946-1, Electricity Bill Reference
No.24113559004450U.
I, the above named deponent do hereby solemnly affirm and
declare as under:-
1. That the petitioner has filed accompanying writ petition in
which no date of hearing has been fixed so far.
2. That the contents of accompanying writ petition may very
kindly be read as integral part of this petition.
3. That the petitioners have a very good arguable prima-facie case
in their favour which is likely to be succeeded in their favour and the
balance of convenience is also lies in favour of the petitioner.
4. That if the interim relief is not suspended and stay prayed for is
not granted, the petitioner/appellant shall be bound to suffer with
irreparable loss and substantial injury.
DEPONENT
VERIFICATION:
Verified on oath at Lahore on this 18.12.2024 that the contents
of this affidavit are correct and true to the best of my knowledge and
belief.
DEPONENT
IN THE LAHORE HIGH COURT, LAHORE.
[Link].______________/2024
IN
W.P No. ____________/2024
Jangheer Ahmad ….Vs. . Federation of Pakistan, etc.
***
APPLICATION
UNDER SECTION 151 C.P.C. FOR DISPENSING WITH THE
PRODUCTION OF CERTIFIED COPIES OF ANNEXURES.
Respectfully sheweth:-
1. That the titled petition is being filed with out the certified copies
of the above said annexures.
2. That the petitioner has applied for the delivery of certified copies
of above said Annexures, but the same have not so far been available
to her.
3. That the petitioner undertakes to place on file the certified copies
of the annexures as and when made available to her.
4. That whoever photo- copies of the above said annexure are
enclosed herewith for the kind perusal of this Honourable Court.
PRAYER:
It is therefore respectfully prayed that the production of
certified copies of above said annexures may kindly be dispense
with for the time being.
PETITIONER
Through:
M. Nadeem Yasin
Advocate High Court
IN THE LAHORE HIGH COURT, LAHORE
[Link].______________/2024
IN
W.P No. ____________/2024
Jangheer Ahmad VS..Federation of Pakistan, etc.
AFFIDAVIT of Jangheer Ahmad son of Inyat Ali (Jangheer Steel
Works) at Khawat No.470, Khatooni No.728, Bheni Road,
Lahore .NTN No.A432946-1, Electricity Bill Reference
No.24113559004450U.
I, the above named deponent do hereby solemnly affirm and declare
as under :-
1. That the titled bail petition is being filed with out the certified
copies of the above said annexures.
2. That the deponent has applied for the delivery of certified
copies of above said Annexures, but the same have not so far been
available to her.
3. That the deponent undertakes to place on file the certified
copies of the annexures as and when made available to her.
4. That whoever photo- copies of the above said annexure are
enclosed herewith for the kind perusal of this Honourable Court.
DEPONENT
VERIFICATION:
Verified on oath at Lahore on 18.12.2024 that the contents of
this affidavit are correct and true to the best of my knowledge and
belief.
DEPONENT
IN THE HONORABLE LAHORE HIGH COURT, LAHORE
W.P No. _____________ /2024
Jangheer Ahmad …Vs.. Federation of Pakistan, etc.
(Writ Petition Under Article 199)
S DESCRIPTION OF DOCUMENTS Annex Pages
r
1. W.P with affidavit 1-
2. Copy of Bill A
3 Copies of NTN & STRN B
4 Copies of SRO 509 & 777 C
5 Copy of SRO 694/19 and 1222/2021 D
6 Copy of High Court order E
7. Application for interim relief with affidavit
8. Application for dispensing with affidavit
Power of Attorney
INDEX
Petitioner
Through:
M. NADEEM YASIN
Advocate High Court
35201-1493415-7
0321-8502313
