The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI vs A.O — 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN

Case information

Citation: 2022 PTD 1895 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
Year: 2022
Reporter: PTD
Parties: The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI vs A.O

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

The COMMISSIONER INLAND REVENUE, ZONE-I, RTO-II, KARACHI VS A.O. CLINIC, KARACHI No tax shall be levied or collected except by authority of law---Tax can only be imposed by a legislative Act and not by an executive order; it thus, embodies the democratic principle "no taxation without representation"---Law imposing a tax must be valid law, that is, it should not violate any provisions of the Constitution and should be within the legislative competence of the legislature---Law will be valid only if it is made in accordance with the procedure prescribed by the statute.

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