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DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR vs TAJ INTERNATIONAL (PVT — 2025 PLD 633 SUPREME-COURT

Case information

Citation
2025 PLD 633 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
PLD
Parties
DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR vs TAJ INTERNATIONAL (PVT
Subject matter
Tax & Customs

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

DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR VS TAJ INTERNATIONAL (PVT.) LTD. Ss. 33 & 37-a---Constitution of Pakistan, arts. 4 & 10a---Recovery of sales tax---Criminal proceedings, initiation of---Pre-requisites---Two pre requisites for invoking provisions of sections 33 and 37-a of Sales Tax act, 1990 are: dependence of fine on the “amount or loss of tax involved” and window of compoundability which is available to taxpayer, who can pay the “amount of tax due along with such default surcharge and penalty as determined under the provisions of Sales Tax act, 1990”---If such purpose is simple retribution and deterrence, then there is no need to make the fine dependent with the amount or loss of tax involved---If fine under criminal prosecution is to be dependent with amount or loss of tax, such a criminal construct must be prefaced with mandatory requirement of assessment of tax through civil adjudication provided under section 11 of Sales Tax act, 1990---This precondition is the minimum Constitutional requirement to ensure fair trial and due process under articles 4 and 10-a of the Constitution.

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