APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND vs GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S — 2024 PLD 146 PESHAWAR-HIGH-COURT

Case information

Citation: 2024 PLD 146 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2024
Reporter: PLD
Parties: APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND vs GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 4---C; Sales Tax Act; Income Tax Ordinance; Customs 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

APALLO PLASTIC AND CHEMICALS (PVT.) LTD., MALAKAND VS GOVERNMENT OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad S. 4---Constitution of Pakistan, Art. 199---Constitutional petition---Statutory circulars---Validity---Federal Board of Revenue has the authority to issue statutory circulars/instructions not in conflict with other fiscal laws including Sales Tax Act, 1990, Income Tax Ordinance, 2001 and Customs Act, 1969---Legality of statutory circulars on the touchstone of reasonability and whether same is in conflict to any other statutory dispensation can be looked into by Constitutional Court.

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