COMMISSIONER INLAND REVENUE vs MUHAMMAD OSMAN GUL S — 2024 PTD 889 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2024 PTD 889 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MUHAMMAD OSMAN GUL S
Subject matter: Tax & Customs
Provisions referred to: S. 4---C; Income Tax 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

COMMISSIONER INLAND REVENUE VS MUHAMMAD OSMAN GUL S. 4---Constitution of Pakistan, Fourth Sched., Entry 47---Federal Legislative List---Taxon taxable income---Categorization---Scope---Words used in Entry 47 of Fourth Schedule to the Constitution mean a wide array of different taxes which may be imposed on income---Taxes of different nature are imposed under Income Tax Ordinance, 2001, on income of a person or different persons---Legislature chooses to impose a tax on certain set of persons and to grant exemption in respect of other set of persons---Mere categorization of tax is not un-Constitutional.

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