COMMISSIONER INLAND REVENUE, ZONE-IV vs BYCO PETROLEUM PAKISTAN LIMITED S

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COMMISSIONER INLAND REVENUE, ZONE-IV VS BYCO PETROLEUM PAKISTAN LIMITED S.47---Reference jurisdiction---Scope of reference jurisdiction is primarily confined to legal questions emanating from the judgment impugned and it is settled law that the Appellate Tribunal is the final arbiter of facts. Citation Name: 2023 PTD 1498 KARACHI-HIGH-COURT-SINDHBookmark this Case COMMISSIONER INLAND REVENUE, ZONE-IV VS BYCO PETROLEUM PAKISTAN LIMITED Ss. 33 & 34---Offences and penalties---Default surcharge---Mens rea---Scope---Existence of mens rea is essential for imposition of default surcharge and/or penalty---Even non-payment of tax due to misinterpretation of law in good faith does not attract a penalty. Citation Name: 2023 PTD 1498 KARACHI-HIGH-COURT-SINDHBookmark this Case COMMISSIONER INLAND REVENUE, ZONE-IV VS BYCO PETROLEUM PAKISTAN LIMITED Ss. 33 & 34---Offences and penalties---Default surcharge---Mens rea---Scope---Penalties under fiscal laws are quasi criminal in nature and warrant imposition in the presence of culpable intent. Citation Name: 2023 PTD 1498 KARACHI-HIGH-COURT-SINDHBookmark this Case COMMISSIONER INLAND REVENUE, ZONE-IV VS BYCO PETROLEUM PAKISTAN LIMITED S. 34---Income Tax Ordinance (XLIX of 2001), Ss. 161 & 205---Default surcharge---Mens rea---Scope---Section 34 of the Sales Tax Act, 1990 is materially not different in scope from Ss.161 & 205 of the Income Tax Ordinance, 2001, relating to default and willful default and the levy of default surcharge on a hypothetical basis, and without establishing willful default on the part of taxpayer, is illegal. Citation Name: 2023 PTD 1498 KARACHI-HIGH-COURT-SINDHBookmark this Case COMMISSIONER INLAND REVENUE, ZONE-IV VS BYCO PETROLEUM PAKISTAN LIMITED Ss. 33 & 34---Offences and penalties---Default surcharge---Mens rea---Scope---Default surcharge ought not to be imposed in a perfunctory manner and may only be warranted upon proper adjudication as to willful default and the presence of mens rea.

COMMISSIONER INLAND REVENUE, ZONE-IV vs BYCO PETROLEUM PAKISTAN LIMITED S — 2023 PTD 1498 KARACHI-HIGH-COURT-SINDH

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