HABIB SAFE DEPOSIT VAULT (PVT.) LTD. versus PROVINCE OF SINDH THROUGH SECRETARY, MINISTRY OF REVENUE
Section 3 Companies Ordinance (XLVII of 1984), Section 40 (3) Constitution Pakistan, Article 199 Services Change of Sales Tax Name The Petitioner Company was engaged in the business of providing safe deposit locker services and upon notice to the authorities concerned Sorry. There was no change in the rights and obligations of a company under the Sindh Sales Tax on Services Act, 2011 to change the name of the company to pay the sales tax on its registration and its income tax if the applicant had this connection with his old name. If continued, he would be held responsible for payment. The change of the sales tax-only label has not changed the applicant's role as a banking company; even with the change of name, the applicant is retaining his original status and has to pay the sales tax on his services. The applicant was part of a banking company and under the Services Act 2011, the liability for the payment of sales tax on his services under the Sindh Sales Tax was excluded under the circumstances.
Related judgments — Karachi High Court Sindh, 2015
