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EXIDE PAKISTAN LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue S — 2026 PTD 140 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 140 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
EXIDE PAKISTAN LIMITED vs FEDERATION OF PAKISTAN through Secretary Revenue S
Subject matter
Civil
Provisions referred to
S. 9---C; S. 7---S; S. 9; S. 7; Civil Courts Ordinance (II of 1962); Civil Procedure Code; Civil Courts Ordinance

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

EXIDE PAKISTAN LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue S. 9---Civil Courts Ordinance (II of 1962), S. 7---Suit against tax authorities---Jurisdiction of Single Bench of the High Court---Discretionary or mandatory---While the Single Bench of the High Court (Single Bench) may take cognizance of any suit arising out of an action/order of the tax authorities/Customs Officers, such jurisdiction must be sparingly exercised by the Single Bench, therefore, this Court (Single Bench) is not required to mandatorily exercise such jurisdiction in tax matters on the Original Side of this Court (Single Bench ) in terms of S.9 of Civil Procedure Code, 1908, read with S. 7 of the Civil Courts Ordinance, 1962---When the matter is of exercising discretion by the Court, then the Court is not bound to grant such relief merely for the reason that it is otherwise lawful to do so---High Court is required to exercise its jurisdiction sparingly and not mandatorily---Suit, filed by registered person, was dismissed, in circumstances.

Other judgments reported in 2026 PTD

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