Implementation of judgment

High Court in petitioners earlier constitutional petition had held that notices issued to petitioners by Commissioner Inland Revenue under S.177 of the Income Tax Ordinance, 2001; under S.25 of Sales Tax Act, 1990 and S.46 of Federal Excise Act, 2005 selecting their cases for audit of their tax affairs were illegal and without lawful authority and that such authority only lay with the Federal Board of Revenue through Computer Balloting

Petitioners sought implementation of the judgment passed by High Court in constitutional petition filed by it earlier

Validity

Held, authorities were essentially required to comply and follow judgment passed by High Court until and unless it was reversed or some interim relief was granted by the Supreme Court in favour of authorities, which did not exist till that date

High Court directed the authorities to comply with judgment passed by it in earlier constitutional petition

Petition was disposed of accordingly.