Humayun Khan
PESHAWAR: A divisional of Peshawar High Court (PHC) comprising of Justice Lal Jan Khattak and Justice Ishtiaq Ibrahim has suspended Khyber Pakhtunkhwa Revenue Authority (KPRA) notice to Plastic Surgery Center for registration, on Wednesday.
Plastic Surgeon Dr. Habib Ullah Shah filed writ petition while seeking suspension of the operation of notices received by the petitioner, and issue a restraint order against recovery of impugned sale tax and its deduction at source from the petitioner, and against requiring the petitioner to register with Khyber Pakhtubkhwa Revenue Authority (KPRA).
The counsel for petitioner Sajeed Khan Afridi and Tariq Afghan advocates filed writ in which Chief Secretary to Government of Khyber Pakhtunkhwa along with Secretaries Finance, Excise & Taxation and Khyber Pakhtunkhwa Revenue Authority Through its Director General, Collector, Assistant Collector KPRA were made respondents in the petition.
The writ stated that the petitioner is the registered Medical Practitioner having MBBS and FCPS (Plastic Surgery), and he is serving humanity by providing Medical Treatment (Burn Treatment, Nose Surgeries, Skin Cancer, Soft Tissue Cancer, Congenital anomalies, Firearm Injury, Organ Replantation and Hair Transplant etc.) to the ailing people. And added that the Govt of Khyber Pakhtunkhwa has promulgated The Khyber Pakhtunkhwa Sales Tax on Services Act 2022 for the purpose of imposition, levy, collection and administration of sales tax.
The respondents had issued notices a large number of Doctors/Medical Practitioners including the petitioner.
The writ further added that respondent No. 7 Assistant Collector KPRA has issued a notice u/s 62(3) of The Khyber Pakhtunkhwa Sales Tax on Services Act 2022 dated 23-09-2022 to the petitioner for sealing of business premises and served a compulsory registration order of “Dr Habib Hair Transplant Cosmetic and Plastic Surgery Clinic” in the same notice without personal hearing of the petitioner.
The counsel further argued that promulgation of the ibid act, whereby Medical Practitioners, Health Care practice, Plastic surgery Centers/clinics have been included in Schedule-II of The Khyber Pakhtunkhwa Sales Tax on Services Act 2022 for the purpose of levy of sale tax, is absolutely illegal and without lawful authority, many doctors/practitioners across the province have complained the matter to the Doctors Associations, held meeting with department concerned but to no veil, so the petitioner approached honorable court.
The divisional of PHC comprising of Justice Lal Jan Khattak and Justice Ishtiaq Ibrahim suspended notice Assistant Collector KPRA while adjourned further hearing.
