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PAK TELECOM MOBILE LIMITED, ISLAMABAD vs COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD Ss — 2025 PTD 1491 ISLAMABAD

Case information

Citation
2025 PTD 1491 ISLAMABAD
Court
Islamabad High Court
Year
2025
Reporter
PTD
Parties
PAK TELECOM MOBILE LIMITED, ISLAMABAD vs COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD Ss
Subject matter
Tax & Customs
Provisions referred to
S. 33; S. 37; S. 3; 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

PAK TELECOM MOBILE LIMITED, ISLAMABAD VS COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD Ss. 3, 33, column 2 of the Table and 47---Reference---Disposal of fixed assets---Sales tax, recovery of---Principle---Penalty, imposing of---Authorities issued show cause notice requiring applicant / taxpayer regarding charging of tax for constituting proceeds from disposal of fixed assets---Validity---Disposal of fixed assets is not liable to sales tax---Penalty in column 2 of Table under S. 33 of Sales Tax Act, 1990, is meant to be imposed after a taxpayer is found liable for an offence provided for in S. 33 of Sales Tax Act, 1990---Additional Commissioner, as a tax official and member of the Executive, cannot find a taxpayer guilty of an offence for purposes of S. 33 of Sales Tax Act, 1990 and proceed to impose the penalty that is attracted in case a person is found guilty of the relevant offence---Authority and jurisdiction to try a person for an offence prescribed in S. 33 of Sales Tax Act, 1990, is vested in Special Judge appointed pursuant to S. 37(c) of Sales Tax Act, 1990---High Court set-aside the orders generating tax demand in terms of S. 3 of Sales Tax Act, 1990, against applicant / taxpayer---Reference was allowed accordingly.

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