The issue in this case is the compliance and implementation of the judgment dated 10-5-2012 rendered by this Court in Writ Petition No, 393 of 2012 titled as 'Messrs. Chenone Stores Ltd. v. The Federal Board of Revenue etc." whereby it has been held that the notices issued commissioner Inland Revenue under Sections 177, 25 and 46 of the Income Tax Ordinance, 2001, Sales Tax Act, 1990 and Federal Excise Act, 2005 selecting the petitioners in the said Writ Petition for audit of their tax affairs are illegal and without any lawful authority. It has further been held vide said judgment that such authority only lies with the Federal Board of Revenue through computer balloting and not with the Commissioner Inland Revenue.
2. Despite the clear and unambiguous findings of this Court in the aforementioned judgment, notices by Commissioner Inland Revenue selecting the taxpayers for audit of their tax affairs are continuously being issued which is contrary to the findings thereof.
3. The respondents are essentially required to comply and follow the above referred judgment until and unless it is reversed or some interim relief is granted by the Hon'ble Supreme Court of Pakistan in favour of the respondents which undeniably does not exist till date.
4. In this view of the matter, the Writ Petition in hand ,is disposed of with the direction to the respondents to comply with the findings of the judgment dated 10-5-2012 passed by this Court in Writ Petition No, 393 of 2012 titled as 'Messrs Chenone Stores Ltd. v. The Federal of Revenue etc,