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COMMISSIONER INLAND REVENUE, LEGAL ZONE-LTO, LAHORE vs RASOOL NAWAZ SUGAR MILLS, LTD — 2025 PTD 121 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2025 PTD 121 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2025
Reporter
PTD
Parties
COMMISSIONER INLAND REVENUE, LEGAL ZONE-LTO, LAHORE vs RASOOL NAWAZ SUGAR MILLS, LTD
Subject matter
Tax & Customs
Provisions referred to
S. 11; S. 2; Sales Tax Act

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, LEGAL ZONE-LTO, LAHORE VS RASOOL NAWAZ SUGAR MILLS, LTD. Ss. 2(34), 11, 33, 34 & 47---Reference---Recovery proceedings---Delay in filing of tax return and deposit of tax due---Penalty and default surcharge, imposing of---Principle---Authorities initiated recovery proceedings against respondent / taxpayer for filing delayed tax returns and payment of tax due---Appellate Tribunal Inland Revenue set aside imposition of penalty and default surcharge on the ground that liability on account of principal amount of tax stood discharged voluntarily prior to initiation of proceedings under S. 11(1) of Sales Tax Act, 1990---Validity---Even if upon filing of return after due date no tax, as defined in terms of S. 2(34) of Sales Tax Act, 1990 and subject to the context, was payable, still penalty and default surcharge could be ordered and claimed---Restrictive interpretation of scope of "order of assessment of tax" would nullify disciplined compliance envisaged in law and otherwise would render Ss. 33 & 34 of Sales Tax Act, 1990 as redundant---Such redundancy was to be avoided upon harmonized reading of applicable provisions---Division Bench of High Court set aside order of Appellate Tribunal Inland Revenue as the same was legally defective---Division Bench of High Court remanded the matter to Appellate Tribunal Inland Revenue for de novo determination on appeal of respondent / taxpayer afresh, after affording opportunity of hearing to parties---Reference was allowed accordingly.

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