SEARLE COMPANY LIMITED vs FEDERATION OF PAKISTAN art — 2023 PTD 1829 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2023 PTD 1829 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2023
Reporter: PTD
Parties: SEARLE COMPANY LIMITED vs FEDERATION OF PAKISTAN art
Subject matter: Tax & Customs
Provisions referred to: S. 5; 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

SEARLE COMPANY LIMITED VS FEDERATION OF PAKISTAN art.189---Decisions of Supreme Court binding on other Courts---Scope---Leave grating order simpliciter passed by the Supreme Court is not precedent under art.189 of the Constitution as it does not take an enunciation of law. Citation Name: 2023 PTD 1829 KARACHI-HIGH-COURT-SINDHBookmark this Case SEARLE COMPANY LIMITED VS FEDERATION OF PAKISTAN S.5a---Constitution of Pakistan, art.73---Tax on undistributed profit---Section 5a of the Income Tax Ordinance, 2001, vires of---Insertion of S.5a of the Ordinance, including amendments thereto from time to time, does not fall within the parameters delineated under art.73 of the Constitution, hence the impugned provision is ultra vires of the Constitution---High Court restrained the department from taking any action against the tax-payers on the basis of S.5a of the Income Tax Ordinance, 2001.

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