ISLAMABAD: The Sindh High Court (SHC) has dismissed the petitions challenging the levy of Section 99D of the Income Tax Ordinance 2001 and the SRO1588(I) of 2023 relating to the imposition of windfall tax.
The SHC has issued an order against the petitioners, here on Thursday.
According to the SHC’s order, these petitions challenged the vires of Section 99D of the Income Tax Ordinance 2001 and the corollary SRO 1588(I) of 2023 dated 21.11.2023; pertinent to the imposition of windfall tax.
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For reasons to be recorded, these petitions, along with all pending applications, are hereby dismissed, the SHC’s order said.
Dr Farogh Naseem made an oral motion, on behalf of the petitioners, seeking for the aforesaid order to be suspended for a month.
Per learned counsel, interim orders had been subsisting in these petitions since 2023, as represented vide the interim order dated 07.12.2023 in CPD 5741 of 2023 and connected petitions. “The interim orders, subsisting till today, specified that “…the operation of impugned SRO 1588(I)/2023 dated 21.11.2023 will remain suspended in all petitions…”.
“In the event that the oral motion was granted, the necessary effect would have been to resurrect the aforesaid order and perpetuate the suspension of the relevant law, notwithstanding that the challenge to the vires thereof had already been dismissed,” SHC order added.
The Supreme Court has deprecated the tendency to render interim orders having the effect of suspending a law. It has been consistently illumined, especially in revenue matters, that interim orders, having the effect of suspending a law, ought not to be passed.
It is our considered view that grant of the oral motion would militate against the edicts of the Supreme Court, including as cited supra.
Therefore, we do hereby respectfully deny the oral motion for suspension, the SHC’s order added.
Copyright Business Recorder, 2025
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