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The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT — 2023 SCMR 939 SUPREME-COURT

Case information

Citation
2023 SCMR 939 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2023
Reporter
SCMR
Parties
The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE vs QADBROS ENGINEERING (PVT
Subject matter
Tax & Customs
Provisions referred to
S. 47---R; Sales Tax Act

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

The COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE VS QADBROS ENGINEERING (PVT.) LTD., LAHORE S. 47---Reference to the High Court---Powers of High Court under section 47 of the Sales Tax Act, 1990---Scope---Jurisdiction of High Court under section 47 is strictly confined to answering questions of law---Source of question must be the order of the Tribunal---Elementary characteristic of such jurisdiction is that it has been conferred to deal only with questions of law and not questions of fact---Question of law connotes a tangible and substantial question of law on the rights and obligations of the parties founded on the decision of the Tribunal---Tribunal is therefore the final fact-finding body and its findings of facts are conclusive; the High Court cannot disturb them unless it is shown that there was no evidence on which the Appellate Tribunal could arrive at its conclusion and record such findings, or the same are perverse or based on surmises and conjectures.

Other judgments reported in 2023 SCMR

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