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2024 PTD 406 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 406 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Provisions referred to
S. 116---I; S. 3---I; Law Reforms Ordinance (XII of 1972)

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

SOOFI MUHAMMAD FARRUKH AMIN VS FEDERATION OF PAKISTAN through Secretary of Finance Revenue Division, Ministry of Finance, Economic Affairs, Statistics and Revenue, Pakistan S. 116---Income Support Levy act, 2013, Ss. 2 (1)(a), 3 & 9---Constitution of Pakistan, arts. 73 (1) & 189---Law Reforms Ordinance (XII of 1972), S.3---Intra Court appeal---Judgment of Supreme Court--Leave to appeal declined---Effect---Income Support Levy---Vires of---appellants / taxpayers were aggrieved of levy of Income Support Levy at the rate of 0.5% on value of net movable assets / wealth exceeding one million Rupees---appellants / taxpayers assailed the Levy as ultra vires the Constitution---Judge in Chambers of High Court dismissed petitions filed by appellants / taxpayers---Validity---Supreme Court refused to grant leave to appeal, however, decided the matter on merits by enunciating principles of law---Such decision had the force of precedent and was binding on all subordinate Courts and Tribunals including High Court, in terms of art. 189 of the Constitution---When Supreme Court deliberately and with intention of settling the law pronounced upon a question, such pronouncement was law declared by Supreme Court within the meaning of art. 189 of the Constitution and was binding on all Courtsin Pakistan---Division Bench of High Court followed the judgment passed by Supreme Court---Intra Court appeal was allowed accordingly.

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