COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE, ISLAMABAD vs PAKISTAN OILFIELDS LTD — 2024 PTD 1085 SUPREME-COURT

Case information

Citation: 2024 PTD 1085 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE, ISLAMABAD vs PAKISTAN OILFIELDS LTD

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

COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE, ISLAMABAD VS PAKISTAN OILFIELDS LTD., RAWALPINDI Provision couched in a negative language---Where any provision couched in a negative language requires an act to be done in a particular manner then it should be done in the manner as required by the statute otherwise such act will be illegal and without jurisdiction.

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