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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
Criminal
Provisions referred to
S. 56; S. 37---C; S. 9---S; S. 37; Sales Tax Act (VII of 1990); Civil Procedure Code (V of 1908); Sales Tax Act; Specific Relief 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

EXIDE PAKISTAN LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue S. 56(e)---Sales Tax Act (VII of 1990), S. 37---Civil Procedure Code (V of 1908), S. 9---Summon issued by tax authorities to give evidence relating criminal proceedings---Suit against the tax authorities---Stay, seeking of---Scope---Notice under S. 37 of the Sales Tax Act, 1990, is in respect of some investigation regarding an FIR lodged before the Special Judge (Custom, Taxation and Anti-Smuggling)---Though presently the plaintiff is not nominated in the FIR; however, by way of exercise of jurisdiction in the matter, such investigation has been stalled by the ad-interim order of this Court---Such proceedings are criminal proceedings and cannot be stayed, as such an injunctive relief is barred under S. 56(e) of Specific Relief Act, 1887---Suit, filed by registered person, was dismissed, in circumstances.

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