PAKISTAN LNG LIMITED vs FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad Ss — 2022 PTD 1763 ISLAMABAD

Case information

Citation: 2022 PTD 1763 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: PAKISTAN LNG LIMITED vs FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad Ss
Subject matter: Tax & Customs
Provisions referred to: 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 LNG LIMITED VS FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad Ss.138 & 140---Tax liability, recovery of--- Duties of Recovery officials---Scope---Public servants discharging State authorities under Income Tax Ordinance, 2001 cannot assume role of revenue generators on behalf of the State working with premeditation to meet monthly, quarterly, biannual or annual quotas--- Public servants acting as tax authorities exercising powers under recovery provisions of the Ordinance cannot act like bankers with monthly fund-raising targets that they must meet as a measure of their performance--- Public servants are under obligation to act in just, fair and reasonable manner and as functionaries of the State they are under an obligation to exercise their authority under Income Tax Ordinance, 2001, such that it does not undermine rights of taxpayers to due process, fair trial and access to justice--- Tax authorities are under an obligation to afford protection of law to citizens rather than becoming instruments of denuding taxpayer of such protection.

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