GOVERNMENT OF PUNJAB through Secretary Irrigation and Power vs KUNJAH TEXTILE MILLS LTD S — 2025 SCMR 239 SUPREME-COURT

Case information

Citation: 2025 SCMR 239 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2025
Reporter: SCMR
Parties: GOVERNMENT OF PUNJAB through Secretary Irrigation and Power vs KUNJAH TEXTILE MILLS LTD S
Subject matter: Criminal
Provisions referred to: S. 13; S. 4---I; Punjab Finance Ordinance; Punjab Finance Ordinance (VI of 2001); Punjab Finance 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

GOVERNMENT OF PUNJAB through Secretary Irrigation and Power VS KUNJAH TEXTILE MILLS LTD S. 13 [as amended by the Punjab Finance Ordinance, 2001]---Punjab Finance Ordinance (VI of 2001), S. 4---Industries using private generators of more than 500 KW capacity to generate electricity for self use---Electricity duty, levy of---Legality---Section 13 of the Punjab Finance Act, 1964 [as amended by the Punjab Finance Ordinance, 2001] is not a general levy on electricity consumption---Rather it is on such consumption for a specific (i.e., limited) purpose or class---Taxing event in terms of S. 13(1) is on energy consumed, such consumption resulting from a supply of energy by either a licensee or someone who is not a licensee to a person who is the consumer of the energy, said consumers falling in the various categories or classes set out in the first column of the Fifth Schedule---This is the first stage, or the leviability of the duty---As for the second stage, the respondents did not fall within the taxing event---Respondents certainly produce energy by means of their generators of more than 500 KW capacity, but this energy is for self use, i.e., consumed by the respondents themselves---Thus, there is no "supply" of the energy---Second element of the taxing event did not apply to them and hence they are not within the levy---Respondents are not liable to pay the electricity duty on their own self use of the power/energy generated by their generators of more than 500 KW capacity---Appeals were dismissed accordingly.

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