' Through instant petition, the petitioner has impugned the Show Cause Notice dated 7th March, 2016, issued by the Deputy Commissioner, SRB. Available at pages 15 to 21, whereas following relief has been sought:-- "Hence, in light of the leadings in the preceding paragraphs and in the best interest, it is most respectfully prayed that the impugned Show-Cause Notice No, SRB.COM-II/BC-TAX/ Const/2016/2568, dated 07 March-2016 and the proceeding of the hearing of the petitioner initiated by Respondent No,3 vide letter No, SRB-COM-II/DC-I3/Const/2016/2671 dated 25-03-2016 may kindly be set aside and be declared of no legal effect."
2. Learned counsel for the petitioner submits that the petitioner is providing services to all the Government entities, as detailed in the Show Cause Notice, therefore, the petitioner is not liable to pay sales tax on services under Sindh Sales Tax on Services Act, 2011 on such services.
3. Notice were issued to the respondents, pursuant to which Mr. Saifullah, AAG has shown appearance and has raised an objection as to the maintainability of instant petition on the ground that on mere issuance of a show cause notice a constitutional petition is not maintainable. It has been further contended by the learned AAG that a show cause notice has been issued to the petitioner in order to provide him an opportunity to explain his position regarding taxability of the service being provided by it, whereas, no final order, whatsoever, has been passed so far, therefore, filing of instant petition amounts to preempting the decision of the concerned Deputy Commissioner, SRB. He further submits that this Court in various reported judgments, including Maritime Agencies (Pvt) Limited v. The Assistant Commissioner-II, SRB and others (2015 PTD 160), has dismissed similar petitions for being not maintainable which were also filed on mere issuance of show cause notice.
4 While confronted with such position, learned counsel for the petitioner submits that the petitioner has already submitted its reply to the Show Cause Notice and will continue to pursue the remedy before the forum as provided under the Statue, however, requests that respondents may be directed to provide full opportunity of being heard to the petitioner before passing any order in the instant matter and shall also take into consideration the relevant legal provisions and decision of this Court in the case of Civil Aviation Authority v. Sindh Revenue Board and others (2013 PTD 2048).
5 In view of the hereinabove facts and circumstances, we are of the view that on mere issuance of show cause notice by a competent authority, which otherwise does not suffer from any jurisdictional error or some patent illegality on the face of the record, such show cause cannot be impugned by invoking the extra ordinary constitutional jurisdiction of this Court under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, as already decided by this Court in number of reported decisions, including Maritime Agencies (Pvt.) Limited v. The Assistant Commissioner-II, SRB and others (2015 PTD 160). Roche Pakistan Limited v. Deputy Commissioner of Income Tax and others (2001 PTD 3090), and Sitara Chemical Industries Limited v. Deputy Commissioner of Income- Tax (2003 PTD 1285).
6 Accordingly, instant petition being devoid of any merits, is hereby dismissed in limine along with listed applications. However, the petitioner shall be at liberty to approach the respondents and raise all such legal grounds which have been agitated through instant petition, and also by referring to any decision of this Court, which shall be considered by the respondents strictly in accordance with law.