COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD vs PAKISTAN LNG LIMITED — 2026 SCMR 227 SUPREME-COURT

Case information

Citation: 2026 SCMR 227 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD vs PAKISTAN LNG LIMITED
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 (LEGAL), ISLAMABAD VS PAKISTAN LNG LIMITED. Ss.137, 138 & 140---Tax recovery proceedings---Execution of recovery---Terms "amount payable" and "tax due"---Principles and distinction. Section 137(2) explicitly refers to the "amount payable" as delineated in the assessment order or any other order, indicating that until such amount is settled within the stipulated period, it cannot be classified as "tax due" within the meaning of Sections 138 and 140 of the Income Tax Ordinance, 2001. The distinction between "amount payable" and "tax due" is crucial because mechanisms provided under Sections 138 and 140, which are designed for tax recovery, cannot be set in motion until the initial obligation to pay has matured. Sections 138 and 140 establish two independent and distinct modes of tax recovery and the procedure under one section cannot be utilised to activate the process provided under the other. The Revenue Department remained unable to substantiate the validity of notice issued under Section 140 of the Income Tax Ordinance, 2001. Consequently, no interference was warranted with acceptance of taxpayer's writ petitions and dismissal of Intra-Court Appeals. Appeals filed by the Department were dismissed.

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