KARACHI: The Sindh High Court (SHC) has dismissed a constitutional petition as not pressed with pending applications filed by M/s Diamond Metals, seeking adjustment certificate under sub-rule (26) of rule 58 H of special procedure for payment of sales tax.
A two-member bench, comprising Justice Aqeel Ahmed Abbasi and Justice Muhammad Arshad Khan, was hearing the petition.
During the hearing, Syed Irshadur Rahman advocate, counsel for the petitioner, appeared before the court and stated that, under instructions, does not press this petition as according to him the purpose of filling of the petition has been served and adjustment certificate has already been issued by the concerned commissioner in favor of the petitioner.
After hearing, court passed order with observation that, “such position is not controversial by the learned counsel for the respondent, accordingly, instant petition stands dismissed as not press along with the pending applications”.
Earlier, counsel for the petitioner stated in its petition that petitioner is running a business of steel melting and re-rolling unit and engaged in the business of manufacturing of iron bars, angles and T-bars, he submitted that petitioner approached the tax authorities seeking adjustment certificate for payment of sales tax, however, tax authorities declined its request.
Citing Secretary Ministry of Finance, commissioner Inland Revenue, Zone-III Large Taxpayer Unit-II and others as respondents, taxpayer pleaded the court to declare that act of the respondents is illegal, mala fide and arbitrary and direct them to issued adjustment certificate immediately.