MUHAMMAD ARIF ICE FACTORY vs FEDERATION OF PAKISTAN Ss — 2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: MUHAMMAD ARIF ICE FACTORY vs FEDERATION OF PAKISTAN Ss
Subject matter: Criminal
Provisions referred to: 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

MUHAMMAD ARIF ICE FACTORY VS FEDERATION OF PAKISTAN Ss.14 & 3---Registration---Further tax---Extra tax---Scope---Persons who are not registered under the Sales Tax Act, 1990 fall in two distinct classes: firstly, those who are not required by law to be registered under the Act and secondly, those who are liable to be registered under the Act but have failed to register---For purposes of "further tax" or "extra tax" under the Act, any interpretation that refuses to take into account the said classification and purports to impose these taxes on both classes of persons renders the same taxes ex-facie discriminatory thus in violation of Art.25 of the Constitution---Discrimination in such a case would ensue from the lack of classification and similar treatment extended to dissimilarly or differently placed persons---Likewise, burdening those with imposition of "further tax" and "extra tax" who are not liable to be registered under the Act results in violation of the fundamental rights of property, as guaranteed by Arts.23 & 24 of the Constitution.

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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