1. Granted.
2. Granted subject to all just exceptions.
2. 3-4. Through instant petition, the petitioner operating as a brokerage house, besides seeking declaration to the effect that the consultancy services provided by the petitioner, are not liable to tax under the Sindh Sales Tax on Service Act, 2011, on the grounds that consultancy services have not been prescribed under the Second Schedule to the Sindh Sales A Tax on Service Act, 2011, for the tax years till June, 2014, has also impugned Order-in-Original No.715 of 2019 dated 11.10.2019 passed by the Assistant Commissioner Unit-12, S.R.B. for the tax year July -2013 to June -- 2014, with the request to set-aside the same. While confronted as to why the ONO has not been challenged before the statutory forum of Commissioner (Appeals), S.R.B, in terms of Section 57 of Sindh Sales Tax on Services Act, 2011, learned counsel for the petitioner has submitted that since similar legal issue is already pending before this Court in Spl. S.T.R.A. No.61/2016, which is fixed today for hearing at Sr. No.5, whereas, according to learned counsel, alternate statutory remedy of appeal against the aforesaid Order-inOriginal will be a futile exercise, as the departmental authorities and the Appellate Tribunal Inland Revenue, have already decided such legal issue against the petitioner.
3. We are of the view that pendency of a legal question before this Court in a reference jurisdiction, and similar treatment given by the departmental authorities to a legal controversy alone, cannot be a valid ground to abandon and bypass a statutory forum, which can otherwise decide such legal issue in accordance with law. However, in appropriate cases, an aggrieved party can approach this Court by filing a Constitutional Petition under Article 199 of the Constitution if there is violation of any fundamental right or if some constitutional point is agitated relating to the legislative competence and jurisdiction of legislative body has been challenged.
4. In the instant case, we would issue pre-admission notice to the respondents as well as Advocate General Sindh, to be served through first three modes, for 25.11.2019, only to examine the legal grounds agitated by the petitioner to the effect as to whether, in the absence of any specific entry in the 2nd Schedule to Sindh Sales Tax on Services Act, 2011, relating to consultancy services, sales tax under the Sindh Sales Tax on Services Act, 2011, can be charged from the petitioner as required under Section 3 of the Act, 2011, whereas, the petitioner may seek remedy against the Order-in- Original as referred to hereinabove by approaching the appropriate forum in accordance with law.
5. Office is directed to fix instant petition along with Spl. S.T.R.A. No.61/2016 on the next date.