PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) vs APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD arts — 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 arts
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 arts.189 & 201---Judgments passed by High Court(s)---Binding effect---Scope---The decision of one High Court is not binding on other court in terms of art. 201 of the Constitution---another High Court may make a different decision---Pakistan, as per art. 1 of the Constitution , is a federal republic and the territories of Pakistan have been mentioned therein---The High Court of each federating unit is independent, and fortiori that acts independently---There is no constitutional provision that supports the binding effect of the judgment of one High Court upon the other as provision of art. 201 of the Constitution states so, which is iterated by art. 189 of the Constitution of Pakistan---While a decision of a High Court is persuasive and may be followed by another High Court, it is not binding on it and another High Court may make a different decision.

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