KAMRAN TEXTILE MILLS (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss — 2021 PTD 1253 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1253 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: KAMRAN TEXTILE MILLS (PVT.) LTD. vs FEDERATION OF PAKISTAN Ss
Subject matter: Criminal
Provisions referred to: S. 72B; S. 25; Sales Tax Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

KAMRAN TEXTILE MILLS (PVT.) LTD. VS FEDERATION OF PAKISTAN Ss.72B & 25---Selection of audit of taxpayer under S.72B of Sales Tax Act, 1990---Access to records and documents under S.25 of Sales Tax Act, 1990---Distinction between nature and scope of powers under Ss. 25 & 72B of Sales Tax Act, 1990---Sections 25 & 72B of Sales Tax Act, 1990 were fundamentally different and under the first, Commissioner selected a person for audit on his own motion on basis of record available while under latter, Board made selection for audit through computer ballot, which may be random or parametric---Both Ss. 25 & 72B were therefore independent of each other and had their own sway; and only mutuality between them was to the extent that S.72B(2) adopted procedure prescribed under S.25 of Sales Tax Act, 1990 for audit, and same could not be construed as to render said S.72B(2) subservient to proviso to S.25(2) of Sales Tax Act, 1990 or to limit the Boards' power under the same---Expression "audit under this section" used in S.72B of Sales Tax Act, 1990 affirmed independence of said section.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

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