' M/s. Azam Agencies Limited, petitioner, in this Constitutional petition has challenged the demand of tax made under the West Pakistan Finance Act, 1963. The petitioner was registered as Importer and Exporter under the Imports and Exports (Control) Act, 1950 and held licence under the said law.
2. The Supreme Court in the case of Government of West Pakistan v. Messrs Steel Corporation of Pakistan Ltd., Karachi (1974 SCMR 237) held that the West Pakistan Finance Acts, 1962 and 1963 imposed tax on persons and not on the goods imported or exported and that the tax was payable by a person who was engaged in a particular trade. However, in another judgment reported as Burma Shell Oil Storage and Distributing Co. (Pakistan) Ltd., Karachi v. Excise and Taxation Officer "L"
Division Karachi (PLD 1976 Karachi 1238) learned Judges of the Sindh High Court, Karachi, declared the demand of tax made under the West Pakistan Finance Act, 1963, illegal and without lawful authority. In view of this judgment and for the reasons recorded therein the demand of tax under A the West Pakistan Finance Act, 1963, is without lawful authority. Resultantly, the respondents are restrained from levying the tax on the petitioner. The petition thus succeeds and is accepted with no order as to costs.