SUNDER MEHRAN BUILDERS vs COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI Ss

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SUNDER MEHRAN BUILDERS VS COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI Ss. 30 & 43---Constitution of Pakistan, Arts. 5 & 18---Non-filing of returns by taxpayer---Penalty, imposition / quantum of---Right to freedom of trade etc.---Obedience of law and Constitution---Word "inviolable", meaning of---Doctrine of sovereignty---Scope---Article 18 of the Constitution provides right to freedom of trade, business or profession but such right is not absolute as the same is subject to law which governs such trade, business or profession, therefore, Art. 18 has to be read in juxtaposition with Art. 5 of the Constitution---In order to secure fundamental rights, every citizen has to adhere to the relative law and policies issued by the Government having binding effect under the doctrine of sovereignty---Rights and duties are two sides of the same coin and both go side by side---Article 5 of Constitution categorically envisages the obedience of law and the constitution---Word "inviolable" used therein means that it is never to be broken and infringed; meaning thereby it is the sole responsibility of every citizen to obey law, rather than taking it (the law) for granted---To be loyal to the State is basic duty of all citizens and they have to be obedient to the Constitution and the law, wherever they may be---Degree of penalty must be proportionate to the wrong committed---Where the wrong was trivial or committed under some unavoidable circumstances or for the first time, mercy and leniency was a rule---In the present case, admittedly, the appellant did not carry out any taxable service, therefore; he filed "NULL" returns since the date of his registration with the department---Non-filing of return did not cause any loss to government exchequer, therefore, gravity of non-compliance of legal provision was on the lower side---Nevertheless, on account of non-compliance of S.30 of the Act 2011 by the appellant, the machinery of law came into motion, which could not be overlooked---In such circumstances, the idea of token penalty come into operation, which in fact was a step towards reformation of the appellant in particular, and society in general---Appellate Tribunal Sindh Revenue Board imposed "token penalty" upon the appellant of Rs.5,000/----Appeal stood disposed of accordingly.

SUNDER MEHRAN BUILDERS vs COMMISSIONER (APPEALS-I), SINDH REVENUE BOARD, KARACHI Ss — 2026 PTD 650 BOARD-OF-REVENUE-SINDH-APPELLATE-TRIBUNAL

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