JHANG FABRICS (PVT.) LTD. through Muhammad Haroon Waheed vs FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTIC AND REVENUE, REVENUE DIVISION, ISLAMABAD S — 2021 PTD 1278 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1278 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: JHANG FABRICS (PVT.) LTD. through Muhammad Haroon Waheed vs FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTIC AND REVENUE, REVENUE DIVISION, ISLAMABAD S
Subject matter: Criminal
Provisions referred to: S. 3---N

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

JHANG FABRICS (PVT.) LTD. through Muhammad Haroon Waheed VS FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTIC AND REVENUE, REVENUE DIVISION, ISLAMABAD S.3---Notifications SRO No. 694(I) / 2019 dated 29-6-2019---SRO No. 777 (I)/2020 dated 25-8-2020---Imposition / levy of extra tax---Charging tax without ascertainment---Principle---Taxpayers were aggrieved of charging extra tax through electricity and natural gas monthly bills---Plea raised by taxpayers was that extra tax could not be charged without ascertainment---Validity---No law was disregarded or breached or violated while claiming / charging or collecting extra tax from the persons, as far as conditions prescribed therein were adhered to in letter and spirit--- Availability of requisite conditions for charging extra tax could be effectively raised before concerned officers Inland Revenue--- Taxpayers could procure requisite certificates /documents affirming effective sales tax registration and appearance on Active Taxpayer List--- Taxpayers could also approach supplier of electric power or natural gas, as the case could be, to verify factum of effective sales tax registration and name on Active Taxpayers List, in terms of notification SRO No.777(I)/2020, dated 25-8-2020, by virtue whereof Chapter XVII-B was inserted in Sales Tax Rules, 2006---Division Bench of High Court declined to interfere in such charging of extra tax---Intra Court Appeal was dismissed in circumstances.

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