HAKIMSONS (IMPEX) (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad Taxing statute — 2024 PLD 132 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2024 PLD 132 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2024
Reporter: PLD
Parties: HAKIMSONS (IMPEX) (PRIVATE) LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad Taxing statute

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

HAKIMSONS (IMPEX) (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad Taxing statute---Categories of persons---Principle of equal protection---Scope---Legislature is competent to classify persons or properties into different categories subject to different rates of tax---Test of vice of discrimination in taxing law is less rigorous---If there is equality and uniformity within each group founded on intelligible differentia having a rational nexus with the object sought to be achieved by the law, the Constitutional mandate that a law should not be discriminatory is fulfilled---Guarantee of equal protection of laws also extends to taxing statutes---If taxation imposes similar burden on every one with reference to that particular kind and extent of property, on the same basis of taxation, such law is not open to attack on the ground of inequality, even though result of taxation may be that the total burden on different persons may be unequal---If Legislature has classified persons or properties into different categories, which are subjected to different rates of taxation with reference to income or property, such a classification would not be open to attack of inequality on the ground that total burden resulting from such classification is unequal---In deciding whether a taxation law is discriminatory or not it is necessary to bear in mind that State has a wide discretion in selecting persons or objects it taxes---A statute is not open to attack on the ground that it taxes some persons or objects and not others.

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