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HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S — 2026 PTD 509 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL

Case information

Citation
2026 PTD 509 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL
Year
2026
Reporter
PTD
Parties
HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. vs COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S
Subject matter
Criminal
Provisions referred to
S. 59

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

HUFFAZ SEAMLESS PIPE INDUSTRIES LTD. VS COMMISSIONER (APPEALS-III), SINDH REVENUE BOARD, KARACHI S. 59(7)---Original order, assailing of---Appeal before Commissioner (Appeals), filing of---Passing of first Appellate Order beyond statutory period---Effect---Original order---Legality---Appellant prayed for setting-aside "the first Appellate Order" as the same was void---Validity---In case "the first Appellate Order" be declared void then "the Original Order", passed against the appellant, would come in filed and the appellant would gain nothing---Although law provides the Appellate Tribunal Sindh Revenue Board (Tribunal) as a recourse when the Commissioner (Appeals) fails to decide an appeal within the prescribed statutory period, but it does not explicitly address the validity of orders passed by the Commissioner (Appeals) after said period has lapsed---It is a widely recognized fact that it is impractical to create legal provisions for every potential scenario or unforeseen circumstance---Therefore, the courts, as protectors of the fundamental rights of all citizens, must seek to implement or adopt more effective solutions in situations; said approach ensures that they do not overlook the illegalities or irregularities committed by subordinate forums---Since regarding matter-in-hand (Workers Welfare Fund/WWF) the decision of the Council of Common Interest that WWF would remain with FBR was in field, the assessing officer was not justified in levying WWF upon Appellant ; hence; relevant point was answered in negative i.e. in favour of Appellant and against the Department---Appellate Tribunal Sindh Revenue Board set-aside the Original Order---Appeal was allowed.

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