TETRA PAK (PAKISTAN) LIMITED vs FEDERATION OF PAKISTAN S — 2024 PTD 183 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 183 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: TETRA PAK (PAKISTAN) LIMITED vs FEDERATION OF PAKISTAN S
Subject matter: Tax & Customs
Provisions referred to: S. 138; S. 4; Welfare Fund Ordinance (XXXVI of 1971); Income Tax Ordinance; Welfare Fund Ordinance

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

TETRA PAK (PAKISTAN) LIMITED VS FEDERATION OF PAKISTAN S.138(1)---Workers' Welfare Fund Ordinance (XXXVI of 1971), S.4(9)---Constitution of Pakistan, Art. 199---Interim order in tax or revenue matters---Scope---Petitioner sought judicial review of a public action taken by the FBR through issuance of notices under S. 138(1) of the Income Tax Ordinance, 2001, read with S. 4(9) of the Workers' Welfare Fund Ordinance, 1971, for recovery of certain amount of tax and the Workers' Welfare Fund---Validity---High Court after hearing arguments of the parties ordered for sending a copy of the writ petition along with all the annexures to the FBR, who would consider it as a representation of the petitioner, carefully look into the FBR Circular No. 4(33)-Rev.Bud./99, dated 17-02-2000 and then decide the issue in hand after providing proper hearing to all the concerned including the petitioner, strictly in accordance with relevant provisions of the Income Tax Ordinance, 2001, as well as Workers' Welfare Fund Ordinance, 1971, keeping in mind the constitutional provisions and the law, through a speaking order, within two weeks from the receipt of certified copy of the order---In the meanwhile, no coercive measures would be taken against the petitioner for recovery of the disputed amount of tax or Workers' Welfare Fund, till decision of representation---Constitutional petition was disposed of accordingly.

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