SHAHPOSH GARMENTS, GUJRANWALA vs The CIR ZONE-II, RTO, GUJRANWALA art — 2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 187 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: SHAHPOSH GARMENTS, GUJRANWALA vs The CIR ZONE-II, RTO, GUJRANWALA art
Subject matter: Constitutional

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

SHAHPOSH GARMENTS, GUJRANWALA VS The CIR ZONE-II, RTO, GUJRANWALA art.13---Protection against double punishment and self-incrimination---Scope---Issuance of a notice regarding the same taxed amounts tantamount to double jeopardy which cannot be given legal credence but also offends and defies the fundamental rights set out in art.13 of the Constitution, which provides that no person shall be prosecuted and punished for the same offence more than once---Doctrine of "double jeopardy" which corresponds to the principle of "autre Fois acquit and autre Fois Convict" always prohibits the duplicate trial and duplicate punishment for the same offence.

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