NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss — 2023 SCMR 1325 SUPREME-COURT

Case information

Citation: 2023 SCMR 1325 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2023
Reporter: SCMR
Parties: NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI vs The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss
Subject matter: Criminal
Provisions referred to: Income Tax Ordinance (XLIX of 2001); Sales Tax Act (VII of 1990)

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

NATIONAL LOGISTICS CELL, GOVERNMENT OF PAKISTAN, HQ NLC, KARACHI VS The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PORT MUHAMMAD BIN QASIM, KARACHI Ss. 194-B & 196---Income Tax Ordinance (XLIX of 2001), Ss. 132 & 133---Sales Tax Act (VII of 1990), Ss. 46 & 47---Constitution of Pakistan, Art. 185---Findings of fact recorded by the Appellate Tribunal and High Court under various tax statutes---Inference with such facts by the Supreme Court---Scope---Whether the Supreme Court, while hearing a petition arising from a tax statute, can for the first time consider additional material relating to factual aspects of the case---Held, that the Supreme Court can accept additional material produced before it for the first time, provided that: firstly, it is relevant to resolving the controversy in the case; and that the additional material proposed to be adduced was neither in the possession nor knowledge of the party seeking to produce the same in evidence; and finally, that the party proposing to introduce that additional material in the evidence has been prompt in seeking its production without any delay---Once the Supreme Court finds it just and proper to consider the additional material, it would then have to decide; whether it is to pass a finding thereon or refer the matter to a lower forum.

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