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KHAZANA SUGAR MILLS (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Water and Power, Islamabad arts — 2026 PLD 60 PESHAWAR-HIGH-COURT

Case information

Citation
2026 PLD 60 PESHAWAR-HIGH-COURT
Court
Peshawar High Court
Year
2026
Reporter
PLD
Parties
KHAZANA SUGAR MILLS (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Water and Power, Islamabad arts

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

KHAZANA SUGAR MILLS (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Water and Power, Islamabad arts. 77 & 142---Levy of tax---Delegation of powers---Scope---Levy of tax for the purposes of Federation is not permissible except by or under the authority of an act of Majlis-e-Shoora (Parliament)---Such legislative powers cannot be delegated to executive authorities---Parliament alone and not the Government/Executive is empowered to levy tax---Delegation of such powers to Government Executive is for the purpose of implementation of such laws, which is to be done by framing rules or issuing notifications etc.

Other judgments reported in 2026 PLD

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