PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN Taxing statute — 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 Taxing statute
Subject matter: Criminal

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 Taxing statute---Where taxes are not expropriatory and confiscatory and the court finds that a fiscal statute does not suffer from any constitutional infirmity, it is not supposed to entangle itself with the technical questions as to the scope and modality of its working, etc---Different laws can be validly enacted for different sexes, persons in different age groups, persons having different financial standings and no standard of universal application to test reasonableness of a classification can be laid down as what may be reasonable classification in a particular set of circumstances may be unreasonable in the other set of circumstances---Requirement of reasonable classification is fulfilled if in a taxing statute the legislature has classified persons or properties into different categories which are subject to different rates of taxation with reference to income or property and such classification would not be open to attack on the ground of inequality or for the reason that the total burden resulting from such a classification is unequal.

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