PAKISTAN TOBACCO COMPANY LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S — 2022 PTD 1574 ISLAMABAD

Case information

Citation: 2022 PTD 1574 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: PAKISTAN TOBACCO COMPANY LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 25; S. 24-A---S; S. 24A; General Clauses Act (X of 1897); Sales Tax Act; General Clauses 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

PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.25(1)---General Clauses Act (X of 1897), S.24-A---Selection for audit---Record summoning of---Exercise of power---Scope---Commissioner is empowered under S.25(1) of Sales Tax Act, 1990, to call for record as and when required given that such is discretionary authority vested in Commissioner by statute---Commissioner is under obligation to record reasons for exercise of such discretionary authority in view of S.24A of General Clauses Act, 1897---Such exercise of authority must be just, fair and reasonable, on the basis of relevant considerations and not in pursuit of any extraneous considerations---Prior to exercising his discretionary authority under S.25(1) of Sales Tax Act, 1990, to summon record, Commissioner must state that there are reasonable grounds to conclude that self-assessed returns are not accurate reflection of registered person's tax liability and consequently there is need to audit record maintained by taxpayer in order to ascertain whether there is need to pass any reassessment order---Determination of existence of reasonable grounds to summon record for purposes of audit, is a prerequisite for exercise of such authority under S.25(1) of Sales Tax Act, 1990.

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