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: S. 140---I; Income Tax Ordinance (XLIX of 2001); 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. S.140---Income Tax Ordinance (XLIX of 2001)---Recovery of tax from third parties holding money on behalf of taxpayer---Date set in recovery notice, absence of---Immediate coercive recovery---Scope and effect. Section 140 of Income Tax Ordinance, 2001 provides for recovery of tax from third parties holding money on behalf of taxpayer. The Commissioner is required to issue written notice to such person to pay the tax due by the date set out in the notice. A bare reading of Section 140(1) reveals an express condition that the notice must contain a date for payment. The words "by the date set out in the notice" reflect the clear requirement of providing a future date other than the date of issuance of notice. Setting a date creates a legal timeline which protects both the Commissioner as enforcing authority and third party as person from whom recovery is to be effected. Such requirement prevents arbitrariness, undue haste and ensures fairness and transparency. The condition of fixing future date is a legal safeguard and must be complied with. Immediate recovery without providing future date was illegal. Appeals filed by the Department were dismissed.

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