DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director vs TAJ INTERNATIONAL (PVT — 2025 PTD 1270 SUPREME-COURT

Case information

Citation: 2025 PTD 1270 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: PTD
Parties: DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director vs TAJ INTERNATIONAL (PVT
Subject matter: Constitutional

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, through Director VS TAJ INTERNATIONAL (PVT.) LTD. Imposing of tax---Principle---Under modern democratic system of Government, which is run by elected representative of people under their respective Constitutions, unbridled powers and authority to impose tax arbitrarily, without having any rationale or reasonableness, is now being regulated under the Constitutional restraints, whereby taxes are to be imposed reasonably, without discrimination and in such a manner that those may not encroach upon fundamental rights of a person as guaranteed under the Constitution.

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