HASEEB WAQAS SUGAR MILL LIMITED vs GOVERNMENT OF PAKISTAN through Secretary Finance S — 2026 SCMR 833 SUPREME-COURT

Case information

Citation: 2026 SCMR 833 SUPREME-COURT
Court: Supreme Court of Pakistan
Year: 2026
Reporter: SCMR
Parties: HASEEB WAQAS SUGAR MILL LIMITED vs GOVERNMENT OF PAKISTAN through Secretary Finance S
Subject matter: Criminal
Provisions referred to: S. 47---I; S. 133---Q; Income Tax Ordinance (XLIX of 2001); Sales Tax Act; 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

HASEEB WAQAS SUGAR MILL LIMITED VS GOVERNMENT OF PAKISTAN through Secretary Finance S.47---Income Tax Ordinance (XLIX of 2001), S.133---Question raised before High Court for first time---Reference jurisdiction of High Court---Scope--- Whether a question, if not raised before lower fora, could be raised and argued before High Court in Reference jurisdiction. Held: Scope of reference is extended to the extent of an appeal, which is continuation of main lis. Law allows all questions arising out of the order to be referred and not merely questions argued or raised before Tribunal. Question of limitation is always integral part of litigation and cannot be isolated. Limitation is attached with litigation in such a manner that Court has duty to examine it as priority. It was not only questions pleaded before lower fora which could be agitated in reference jurisdiction but also questions arising out of Tribunal order. Order of Tribunal regarding passing of order-in-original itself raised question of validity in terms of statutory timeframe. High Court erred in refusing appellants to raise such question of law under Section 47 of Sales Tax Act, 1990, pari materia to Section 133 of Income Tax Ordinance, 2001. Supreme Court set aside impugned judgments and allowed appeals.

Other judgments reported in 2026 SCMR

2026 SCMR 1063 SUPREME-COURTMUHAMMAD IMRAN VS ISHFAQ AHMED. Ss. 12 & 39---Suit for specific performance of agreement to sell---Agreement already cancelled by Court of c…
2026 SCMR 1056 SUPREME-COURTSALAMAT ALI VS State. S. 365-A---Anti-Terrorism Act (XXVII of 1997), Ss. 6 & 7(e)---Qanun-e-Shahadat (10 of 1984), Art. 129(g)---Kidnapping…
2026 SCMR 36 SUPREME-COURTMUHAMMAD ASHRAF ANJUM VS SABIR HUSSAIN Ss. 12 & 22---Contract Act (IX of 1872), S. 55---Suit for specific performance of agreement to sell--…
2026 SCMR 1045 SUPREME-COURTPROVINCE OF PUNJAB through Secretary Punjab Emergency Service Department, Lahore VS MUHAMMAD KHALIL. Art.260---Service of Pakistan---Meaning…
2026 SCMR 1045 SUPREME-COURTPROVINCE OF PUNJAB through Secretary Punjab Emergency Service Department, Lahore VS MUHAMMAD KHALIL. S.4(2) [as amended by Punjab Emergency…
2026 SCMR 966 SUPREME-COURTGHULAM ALI VS ALI SHER. Art.185(3)---Appellate jurisdiction of Supreme Court---Concurrent findings---Interference. Concurrent findings canno…

Back to the case-law library · Search Pakistani case law in Urdu or English