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The COMMISSIONER INLAND REVENUE, PESHAWAR vs TARIQ MEHMOOD art — 2021 SCMR 440 SUPREME-COURT

Case information

Citation
2021 SCMR 440 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2021
Reporter
SCMR
Parties
The COMMISSIONER INLAND REVENUE, PESHAWAR vs TARIQ MEHMOOD art

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

The COMMISSIONER INLAND REVENUE, PESHAWAR VS TARIQ MEHMOOD art.25---Fiscal statute---Discrimination---Reasonable classification--Scope---In the context of article 25 of the Constitution, the courts gave a relatively greater latitude to the State in fiscal legislation in terms of selecting the persons liable to tax (or exemption), the objects of taxation, the methods employed and as to the rates of taxation---However, the latitude so granted was not infinitely elastic and it was not as though the courts regarded taxation to be wholly beyond the purview of art. 25.

Other judgments reported in 2021 SCMR

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