PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD Fiscal matters — 2025 PTD 1575 ISLAMABAD

Case information

Citation: 2025 PTD 1575 ISLAMABAD
Court: Islamabad High Court
Year: 2025
Reporter: PTD
Parties: PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD Fiscal matters
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

PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) VS APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD Fiscal matters---Principles relating to judicial review in respect of fiscal matters stated--- (i) There is a presumption in favour of constitutionality and a law must not be declared unconstitutional unless the statute is placed next to the Constitution and no way can be found in reconciling the two; (ii) Where more than one interpretations is possible, one which would make the law valid and the other void, the Court must prefer the interpretation which favours validity; (iii) A statute must never be declared unconstitutional unless its invalidity is beyond reasonable doubt---A reasonable doubt must be resolved in favour of the statute being valid; (iv) If a case can be decided on other or narrower grounds, the Court will abstain from deciding the constitutional question; (v) The Court will not decide a larger constitutional question than is necessary for the determination of the case; (vi) The Court will not declare a statute unconstitutional on the ground that it violates the spirit of the Constitution unless it also violates the letter of the Constitution; (vii) The Court is not concerned with the wisdom or prudence of the legislation but only with its constitutionality; (viii) The Court will not strike down statutes on principles of republican or democratic government unless those principles are placed beyond legislative encroachment by the Constitution ; (ix) Mala fides will not be attributed to the Legislature.

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2025 PTD 1230 SUPREME-COURTKASSIM TEXTILE MILLS (PVT.) LIMITED VS COMMISSIONER INLAND REVENUE, KARACHI Literal rule---Legislation---Powers of Court---Where words of st…
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