COMMISSIONER INLAND REVENUE, LAHORE vs COCA COLA PAKISTAN LIMITED, LAHORE — 2026 SCMR 130 SUPREME-COURT

Case information

Citation: 2026 SCMR 130 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE, LAHORE vs COCA COLA PAKISTAN LIMITED, LAHORE
Subject matter: Tax & Customs
Provisions referred to: 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

COMMISSIONER INLAND REVENUE, LAHORE VS COCA COLA PAKISTAN LIMITED, LAHORE. Ss.153(1), 161 & 163---Income Tax Ordinance, 2001---Advance payment of tax by way of deduction or collection---Failure to comply---Consequences. Section 153 requires advance payment of tax through deduction. Failure to deduct or collect tax activates Section 161 and makes person in default personally liable. Recovery provisions under Section 163 apply as if tax was due under assessment order. Advance tax provisions carry serious penal consequences and must be strictly construed. Such provisions cannot be treated merely as recovery mechanisms. Interpretation must be narrow and according to statutory requirements.

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