RED CO. ENTERPRISES vs DEPUTY COMMISSIONER INLAND REVENUE Fiscal laws — 2025 PTD 556 PESHAWAR-HIGH-COURT

Case information

Citation: 2025 PTD 556 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2025
Reporter: PTD
Parties: RED CO. ENTERPRISES vs DEPUTY COMMISSIONER INLAND REVENUE Fiscal laws

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

RED CO. ENTERPRISES VS DEPUTY COMMISSIONER INLAND REVENUE Fiscal laws---Charging provision---Interpretation---Tax can be levied only under the authority of law through an express charging provision---There is no concept of enlarging scope of charging section on the basis of ambiguous and presumptive mechanism which the scheme of law imposing tax has not provided.

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