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COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE Reasons for a decision, non-providing of — 2026 PTD 1 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 1 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
COCA COLA EXPORT CORPORATION PAKISTAN BRANCH vs DEPUTY COMMISSIONER INLAND REVENUE Reasons for a decision, non-providing of
Provisions referred to
S. 24A; General Clauses 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

COCA COLA EXPORT CORPORATION PAKISTAN BRANCH VS DEPUTY COMMISSIONER INLAND REVENUE Reasons for a decision, non-providing of---English perspective---In English law, even if provisions of relevant law provides that the decision maker "shall not be required to assign any reason" yet such provisions does not prevent the Court to exercise its power of judicial review on the usual traditional grounds; the fact that the decision is not subject to appeal or review does not affect the obligation of the decision maker to be fair---Thus, under English Law, though there is no general duty to give reasons, however, it can be seen that the position has been evolving to cast a more expansive duty on decision makers to accord reasons for their decisions---Yet it cannot be said that there is a duty in all cases to do so---Of course, the position under English law is distinguishable from our law because in Pakistan as by virtue of S.24A of General Clauses Act, 1897 , this duty has been accorded statutory recognition and thus would necessarily make it of a wider import than under English law.

Other judgments reported in 2026 PTD

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