COLLECTOR SALES TAX vs ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT Construction of statutory authority to public officials in a statute — 2021 PTD 130 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 130 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: COLLECTOR SALES TAX vs ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT Construction of statutory authority to public officials in a statute
Subject matter: Tax & Customs

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

COLLECTOR SALES TAX VS ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT Construction of statutory authority to public officials in a statute---Authority / power to file appeal or reference on behalf of public Department---Scope---Appeal under any statute could only be filed by authority / officer designated or prescribed for such purpose by statute and filing of such appeal could not be undertaken by any other official or authority.

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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