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COMMISSIONER INLAND REVENUE, FEDERAL BOARD OF REVENUE, KARACHI vs MUHAMMAD MUSTAFA GIGI Ss — 2022 PLD 420 SUPREME-COURT

Case information

Citation
2022 PLD 420 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
PLD
Parties
COMMISSIONER INLAND REVENUE, FEDERAL BOARD OF REVENUE, KARACHI vs MUHAMMAD MUSTAFA GIGI Ss
Provisions referred to
Income Support Levy 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

COMMISSIONER INLAND REVENUE, FEDERAL BOARD OF REVENUE, KARACHI VS MUHAMMAD MUSTAFA GIGI Ss. 3, 9 & Preamble---Constitution of Pakistan, Arts. 70, 73(2), 73(3), 78(1), 81(e) & 177---Income Support Levy imposed through the Income Support Levy Act, 2013---Vires of---Income Support Levy Act, 2013 ('the 2013 Act') itself did not state that the Income Support Levy was or constituted a tax or taxation---Examination of the 2013 Act made it abundantly clear that it neither came within the definition of tax nor taxation; it was social legislation with the declared objective of poverty alleviation---Since the 2013 Act was not a Money Bill it had to be passed by both Houses, as provided by Art. 70 of the Constitution, but as this was not done in the present case the 2013 Act never became law, and, the tax authorities (petitioner) could not take action pursuant to it---High Court had rightly found the Income Support Levy Act, 2013 to be unconstitutional---Petitions for leave to appeal were dismissed and leave was refused.

Other judgments reported in 2022 PLD

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