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WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S — 2025 SCMR 1280 SUPREME-COURT

Case information

Citation
2025 SCMR 1280 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2025
Reporter
SCMR
Parties
WAK LIMITED MULTAN ROAD, LAHORE vs COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S
Subject matter
Tax & Customs
Provisions referred to
S. 74---C; 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

WAK LIMITED MULTAN ROAD, LAHORE VS COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE) S. 74---Condonation of time limit---Period of extension---Scope---Like all statutory powers the one conferred by Section 74 of Sales Tax Act, 1990 has to be exercised objectively---What is the period of extension appropriate in a given case or class of cases is not to be determined subjectively by Federal Board of Revenue but objectively and in accordance with settled principles of law.

Other judgments reported in 2025 SCMR

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