ABDUL HAMMEED DOGAR, CJ. - Through this order we intend to dispose of Civil Appeals Nos. 612 to 636 of 2005, as they arise out of common judgment dated 16.3.2004 passed by learned Division Bench of High Court of Sind, Karachi whereby Constitution Petitions No. D-991 of 1989, D-704, D-738 to D-740, D-742, D-747, D-753, D- 781, D-824, D-1018, D-1145, D-1146, D-1147, D-1175, D- 1127, D-1277, D- 1278, D-1433 of 1990, D-138, D-149, D- 351 & D-509 of 1991 filed by respondents were allowed.
2. We have heard learned counsel for the parties at length and have gone through the impugned judgment.
3. Learnd counsel appearing for both sides submitted that they would be satisfied, if appeals are disposed of in terms of paras. 1 and 20 of the impugned judgmehnt but modified to the extent claim of tax credit would be allowed subject to physical verification in accordance with law Order accordingly.