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ORIX LEASING PAKISTAN LIMITED vs PROVINCE OF SINDH through Secretary Ministry of Excise and Taxation Ss — 2022 MLD 1815 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 MLD 1815 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
MLD
Parties
ORIX LEASING PAKISTAN LIMITED vs PROVINCE OF SINDH through Secretary Ministry of Excise and Taxation Ss
Subject matter
Constitutional
Provisions referred to
Sindh Stamp 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

ORIX LEASING PAKISTAN LIMITED VS PROVINCE OF SINDH through Secretary Ministry of Excise and Taxation Ss.29, 40 & 48 [as applicable in Province of Sindh]---Constitution of Pakistan, Art.199---Constitutional petition---Purchase Order, stamp duty on---Liability to pay---Petitioner was a financial institution and was aggrieved of charging of stamp duty on Purchase Orders--- Validity--- Purchase Orders were chargeable with stamp duty, what remained in the context of Ss. 40 & 48 of Sindh Stamp Act, 1899 was ascertainment of the person from whom deficit of duties, penalties and other sums could be treated as due--- Petitioner was not absolved from responsibility for payment by virtue of agreements, and that Lessee was not the person solely liable as a consequence---High Court declined to interfere in the matter---Constitutional petition was dismissed accordingly.

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