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COMMISSIONER OF INLAND REVENUE vs MUGHAL BOARD INDUSTRY S — 2022 PTD 434 SUPREME-COURT

Case information

Citation
2022 PTD 434 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
PTD
Parties
COMMISSIONER OF INLAND REVENUE vs MUGHAL BOARD INDUSTRY S
Provisions referred to
S. 34

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

COMMISSIONER OF INLAND REVENUE VS MUGHAL BOARD INDUSTRY S. 34a---Illegally adjusted input tax---Default surcharge and penalties---amnesty Scheme---Purpose and scope---Purpose of an amnesty scheme is to incentivize payment and collection of stuck-up revenue---Taxpayer who had made voluntary payment before the cut-off date under the amnesty scheme can avail the amnesty scheme.

Other judgments reported in 2022 PTD

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