CHENAB FLOUR AND GENERAL MILLS vs FEDERATION OF PAKISTAN Ss — 2021 PTD 892 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: CHENAB FLOUR AND GENERAL MILLS vs FEDERATION OF PAKISTAN Ss
Subject matter: Tax & Customs
Provisions referred to: S. 2; Preamble---Income Tax Ordinance (XLIX of 2001); Sales Tax Act (VII of 1990); Federal Excise Act (VII of 2005)

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

CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Act (VII of 1990), S. 2(4)---Federal Excise Act (VII of 2005), S. 2(4)---Federal Board of Revenue---Functions and purpose---Federal Board of Revenue (FBR) was the regulator of all fiscal laws in the country, and being a regulator it was vested with the main goal of tax collection in the country---Legal anthropology of FBR stated.

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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…
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