Sindh High Court
2026
THLN 166
2026 PTD 140
Laws Cited
Sales Tax Act, 1990 | Civil Procedure Code (V of 1908)
Sections
37 | 9

Exide Pakistan Ltd

VS

Pakistan & Others

Petitioner(s) by: Mr. Makhdoom Ali Khan along with Mr. Jam Zeshan, Advocate
Respondent(s) by: Mr. Ghulam Asghar Pathan, Syed Ahsan Ali Shah, Mukesh Kumar Khatri, Advocates
Present: Muhammad Junaid GHaffar
ORDER

Mr. Ameer Nausherwan Adil, Advocate has filedVakalatnama on behalf of Respondent No.5, which is taken on record.On the last date of hearing the following order was passed."This is a Civil Suit under Section 9 CPC filed against the Tax Department. The Hon'ble Supreme Court in a case reported asSearle IV Solution (Pvt.) Ltd and others V. Federation of Pakistan and others (2018 S C M R 1444)has been pleased to observe that though a Civil Suit on the original side of this Court is maintainable, however, with certain conditions. It has been observed in the concluding Para(s) 17 & 18 as under:-"17. Keeping in view the alarming allegations made above, it is directed, that while the Single Bench of the Sindh High Court at Karachi may still take cognizance of any suit arising out of an action/order of the tax authorities/Customs Officers, such jurisdiction must be sparingly exercised by the Single Bench and the suits must be expeditiously decided within the period of one year or less so tha...