MUHAMMAD SAJID MEHMOOD SETHI , J. Through this Intra-Court Appeal, order dated 09.03.2016, passed by learned Single Bench, has been assailed, whereby W.P. No. 23423/2015, tiled by respondent No. 1, was decided in terms of judgment passed in W .P. No. 30425/2014.
2. During arguments, it transpired that ICA No. 520 of 2016 titled "Commissioner Inland Revenue, etc. v. M/s. A&A Pipe Industries. etc." against judgment passed in W.P. No. 30425/2014, has already been decided and dismissed by learned Division Bench of this Court vide order dated 14.03.2018. The relevant part of said order is reproduced hereunder:- "13. In this view of the situation, we are of the considered view that the learned Single Judge has rightly held the conditions V and VIII in the Notification ultra vires the powers of FBR and beyond its remit and declared the same without lawful authority and of no legal effect. The case-laws relied upon by the learned counsel for the Appellants do not support him as each and every case has its own facts and circumstances, therefore, distinguishable from the case in hand.
14. Furthermore, it is also important to note here that vide order dated 06.03.2018 we have observed that the judgment impugned has already been implemented and in pursuance of which the law has been amended and a specific question in this regard was also put to the learned counsel for the Appellants who have not denied this subsequent development.
15. In view of what has been discussed above, we agree with the findings of the learned Single Judge and see no illegality or jurisdictional error in the impugned judgment which has been passed in line with the dictates of law and do not warrant any interference by this Division Bench.
16. As a sequel; the instant Appeal as well as the above-referred connected Appeals are hereby dismissed on both accounts i.e. merit as well as time-barred."
3. The contentions raised through instant appeal already stand addressed in the above reproduced part of the judgment. The findings recorded by learned Division Bench of this Court, in above-referred case, are squarely applicable to this case. Hence, following the ratio settled therein, this Intra-Court Appeal is dismissed .