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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
Criminal

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. 2 (37), 3, 11, 33 & 37a---assessment of tax---Offences and penalties---Criminal proceedings---Principle---Perusal of Section 37a of Sales Tax act, 1990 shows that if such provisions are allowed to be invoked independently without any reference to the other relevant provisions of Sales Tax act, 1990 including section 2(37) “tax fraud”, section 3 “Scope of Tax”, section 11 “assessment of tax” and section 33 “Offences and Penalties”, the same would be in violation of substantial provisions relating to charge of sales tax and assessment of sales tax, as it would give unbridled powers to officials of sales tax to initiate criminal prosecution against a registered person or any person within the supply chain, including registration of FIR and arrest, even without creating a lawful demand under the law---Such interpretation in respect of provisions of section 37-a of Sales Tax act, 1990 would make the provisions of Sales Tax act, 1990 redundant, whereas, redundancy cannot be attributed to legislation.

Other judgments reported in 2025 PLD

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