He further explained that the services provided by the manpower recruitment agents are taxable vide Entry No.26 of the Second Schedule of the Punjab Sales Tax on Services Act, 2012. The petitioner Attique Anwar Malik is proprietor of Happy Home Worldwide Manpower Exporters having office at Turner Road, Lahore.
He was issued notices by PRA for compliance of the Act being provider of taxable services. He challenged the taxability as well as the Punjab Revenue Authority Amendment Act 2016 through a Writ Petition Number 44462 of 2017 titled as "Attique Anwar Malik Vs the Federation of Pakistan etc". The Lahore High Court vide its order dated 21.06.2017 restrained PRA from further proceeding under the impugned notice till next date of hearing. The court also clubbed the case with the related matters pending adjudication.
On a fresh application filed by the petitioner in the said writ petition, the court vide its order dated 19.07.2017 also suspended the notices for the tax period from 01.01.2015 to 30.06.2015 till next date of hearing. All the writ petitions including the aforementioned writ petition have been clubbed and no specific date of hearing has been fixed by the court. So far as the interim relief is concerned, it is restricted to the extent of the petitioner only
Copyright Business Recorder, 2017