PAKISTAN ACCUMULATORS (PVT.) LTD. vs PAKISTAN through Secretary, Ministry of Finance, Islamabad Fiscal laws — 2026 PTD 696 ISLAMABAD

Case information

Citation: 2026 PTD 696 ISLAMABAD
Court: Islamabad High Court
Year: 2026
Reporter: PTD
Parties: PAKISTAN ACCUMULATORS (PVT.) LTD. vs PAKISTAN through Secretary, Ministry of Finance, Islamabad Fiscal laws

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

PAKISTAN ACCUMULATORS (PVT.) LTD. VS PAKISTAN through Secretary, Ministry of Finance, Islamabad Fiscal laws---Penalty provision---Scope---Penalty provisions in a tax statute, where penalty is linked to "tax involved" are to be interpreted keeping in view the principle of proportionality.

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