NESTLE PAKISTAN LIMITED vs The FEDERAL BOARD OF REVENUE Ss — 2023 PTD 527 KARACHI-HIGH-COURT-SINDH

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

NESTLE PAKISTAN LIMITED VS The FEDERAL BOARD OF REVENUE Ss. 32, 79, 80 & 179---Constitution of Pakistan, Art. 199---Constitutional petition---Word "taxes"---Re-assessment of taxes---Release of goods---Petitioners were aggrieved of re-assessment of income tax and sales tax after their consignments had been released/cleared---Validity---Insertion of word taxes in Ss. 32 & 179 of Customs Act, 1969 conferred parallel jurisdiction upon Customs department to the extent contemplated vide the parent statutes--- In either instance ambit was circumscribed to imports and that also at import stage, which was prior to or at the time that import / consignment was assessed and released per S. 79 or 80 of Customs Act, 1969---Notices / constituents in question related to a fiscal right based on a statutory instrument requiring no factual determination, seeking to assess, recover or adjudicate any alleged short levy of income tax / sales tax, post release / clearance of consignments, were determined to be patently without jurisdiction and illegal on the face of the record---Customs authorities had no jurisdiction to recover or adjudicate any short levy / recovery of sales tax and income tax once imported consignments were assessed to duty and taxes in terms of S.80 of Customs Act, 1969 and were released / cleared from Customs---High Court set aside show-cause notices in question as the same were issued without lawful authority and jurisdiction---Officials of Inland Revenue Department could initiate proceedings, if any, in respect of short levied sales tax and income tax---Constitutional petition was disposed of accordingly. Citation Name: 2023 PTD 527 KARACHI-HIGH-COURT-SINDHBookmark this Case NESTLE PAKISTAN LIMITED VS The FEDERAL BOARD OF REVENUE Redundancy, principle of---Applicability---Redundancy should not to be attributed to legislation or to any word therein---Court may also not import words into legislation which are not expressed or which cannot be reasonably implied on any recognized principle of construction. Citation Name: 2023 PTD 527 KARACHI-HIGH-COURT-SINDHBookmark this Case NESTLE PAKISTAN LIMITED VS The FEDERAL BOARD OF REVENUE art.199---Constitutional petition---Constitutional matter, decision of---Principle---Cardinal principle while exercising Constitutional jurisdiction is that courts should abstain from deciding a Constitutional question, if a case could be decided on other or narrower grounds and that courts should not decide a larger question than was necessary for determination of the case. Citation Name: 2023 PTD 527 KARACHI-HIGH-COURT-SINDHBookmark this Case NESTLE PAKISTAN LIMITED VS The FEDERAL BOARD OF REVENUE S.148---Tax collection---Customs department, role of---Scope---Customs department merely acts as a collecting agent for advance tax in terms of S.148 of Income Tax Ordinance, 2001---Such conferment does in no manner create any other jurisdiction for customs department in regards to income tax. Citation Name: 2023 PTD 527 KARACHI-HIGH-COURT-SINDHBookmark this Case NESTLE PAKISTAN LIMITED VS The FEDERAL BOARD OF REVENUE Headings---Object, purpose and scope---Headings do not control meaning and do not define its scope--- Headings may assist in interpretation of a section, if words appear to be doubtful, however, they cannot restrict plain words of the section.

NESTLE PAKISTAN LIMITED vs The FEDERAL BOARD OF REVENUE Ss — 2023 PTD 527 KARACHI-HIGH-COURT-SINDH

Case information

Judgment text as reported

Other judgments reported in 2023 PTD