MASCO SPINNING MILLS LIMITED vs FEDERATION OF PAKISTAN R — 2022 PTD 1570 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 1570 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: MASCO SPINNING MILLS LIMITED vs FEDERATION OF PAKISTAN R
Subject matter: Tax & Customs

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

MASCO SPINNING MILLS LIMITED VS FEDERATION OF PAKISTAN R.20---Constitution of Pakistan, Art. 199---Constitutional petition---Sales tax, levy and collection---Recovery as arrears in utility bills---Procedure---Petitioner companies were aggrieved of charging arrears of sales tax in utility bills for natural gas against a column titled arrears / aging (????? ???)---Plea raised by petitioner companies was that in absence of any prescribed procedure and determination of tax, no such recovery could be made as arrears---Validity---Full disclosure of particulars and necessary information for recovery was fundamental right under Art.19A of the Constitution---High Court depreciated such practice and declared the same as illegal---No Special procedure, was there for recovery of tax not charged by a distribution company---Recovery of tax arrears through utility bills was without lawful authority---If tax was determined in accordance with law and instructions were issued under the law for recovery of any tax through utility bill, the bill issuing authority was to satisfy itself that such instruction was based on an order determining tax by competent officer and that particulars of recoverable tax were fully disclosed---If recoverable tax was determined and recovery procedure was prescribed, the official communication of instructions to utility provider were to contain those details upon which only the utility provider could recover the tax in a specific and express column---Constitutional petition was disposed of accordingly.

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