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MOHSIN GHAYUR HAIDER vs FEDERATION OF PAKISTAN S — 2026 PTD 850 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2026 PTD 850 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2026
Reporter
PTD
Parties
MOHSIN GHAYUR HAIDER vs FEDERATION OF PAKISTAN S
Subject matter
Criminal
Provisions referred to
S. 235; Income Tax 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

MOHSIN GHAYUR HAIDER VS FEDERATION OF PAKISTAN S. 235, proviso to & First Sched., Pt. IV, Div IV---Electricity consumer---advance tax, deduction / collection of---Name in active Taxpayers' List---Scope---Petitioner, being a residential tenant (household/domestic consumer) filed the constitutional petition challenging the purported recovery of sales tax and income tax claiming he was not subject to the deduction of income tax under S.235 of Income Tax Ordinance, 2001---Validity---Section 235 of Income Tax Ordinance, 2001 , though , provides that there shall be a collection of advance tax at the rates specified in Division IV of Part-IV of the First Schedule on the amount of electricity bill of a commercial or industrial or domestic consumer, however, the proviso thereto saves those whose names appear on the active Taxpayers' List---The petitioner is unable to express in any form whatsoever if the petitioner's name had appeared as an active Tax Payer hence on account of petitioner's own default such provision for any beneficial gain could not be applied in the petitioner's case---Constitutional petition, filed by electricity consumer, was dismissed.

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