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IMTIAZ TEXTILE BARA, DISTRICT KHYBER vs The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Taxing statute — 2025 PTD 301 PESHAWAR-HIGH-COURT

Case information

Citation
2025 PTD 301 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2025
Reporter
PTD
Parties
IMTIAZ TEXTILE BARA, DISTRICT KHYBER vs The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Taxing statute
Subject matter
Criminal

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

IMTIAZ TEXTILE BARA, DISTRICT KHYBER VS The FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Taxing statute---Interpretation---In any taxing statute, there are three stages; firstly, the imposition or creation of the very tax or levy known as the 'charge'; the provision which deals with the latter is called the charging section---Secondly, the quantification of the tax of levy which is called 'assessment' and thirdly, the recovery of the levy or tax is called collection---Latter two are the machinery provisions, which are contained in the machinery sections of the statute.

Other judgments reported in 2025 PTD

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