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PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN S — 2022 PTD 1730 ISLAMABAD

Case information

Citation
2022 PTD 1730 ISLAMABAD
Court
Islamabad High Court
Year
2022
Reporter
PTD
Parties
PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN S
Subject matter
Tax & Customs
Provisions referred to
S. 4B---S; S. 4B; Income Tax Ordinance

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 LTD. VS FEDERATION OF PAKISTAN S.4B---Super tax for rehabilitation of temporarily displaced persons---Scope---No prohibition is envisaged in the Constitution that prevents the legislature from introducing a second charging section within a taxing statute and S. 4B of the Income Tax Ordinance, 2001, cannot be declared unconstitutional on such basis.

Other judgments reported in 2022 PTD

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