Pakistani case law library
Pak Law GPT gives lawyers, students and litigants access to reported Pakistani judgments in Urdu and English. Every judgment below is published from our case-law database with its original reported text, so you can read the citation and the judgment content directly.
Browse by branch of law
Reported judgments28,856 records
2022 PTD 1205 KARACHI-HIGH-COURT-SINDH
SANOFI-AVENTIS PAKISTAN LIMITED VS FEDERATION OF PAKISTAN Ss.80 & 148---Drugs (Import and Export) Rules, 1976, R. 13---Imports---Person---Import of drugs for personal use---Scope---Petitioners imported finished pharmaceutical products, whic…
2022 PTD 1253 KARACHI-HIGH-COURT-SINDH
AKHTER EYE HOSPITAL (PVT.) LTD. VS The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-V Rr.27, 28 & 29---Income Tax Ordinance (XLIX of 2001), S.133(1)---Account registers, non-maintaining of---Effect---Assessee hospital was aggrieved of rejecti…
2022 PTD 1279 KARACHI-HIGH-COURT-SINDH
SUMMIT BANK LTD. VS PROVINCE OF SINDH Once a matter becomes barred by time then the subsequent enhancement in the period of limitation shall not have the effect of reopening the past and closed transaction and resuscitating the matters whic…
2022 PTD 1279 KARACHI-HIGH-COURT-SINDH
SUMMIT BANK LTD. VS PROVINCE OF SINDH S.23---assessment of tax---Show-cause notice---Limitation---Scope---Petitioners assailed show-cause notices on the ground that the notices were time-barred for the reason that they were to be governed b…
2022 PTD 1279 KARACHI-HIGH-COURT-SINDH
SUMMIT BANK LTD. VS PROVINCE OF SINDH Ss.3 & 23---Taxable service---Assessment of tax---Scope---Pursuant to filing of a sales tax return on monthly basis before the due date, no right accrues to the service providers for a number of reasons…
2022 PTD 1279 KARACHI-HIGH-COURT-SINDH
SUMMIT BANK LTD. VS PROVINCE OF SINDH Law prescribing period of limitation is to be considered as procedural rather than substantive; though where right to commence a proceeding has already become time barred then a subsequent enlargement o…
2022 PTD 1302 KARACHI-HIGH-COURT-SINDH
QUICK CONTRACTOR AND TRADERS VS FEDERATION OF PAKISTAN S.3---Import Policy Order, 2013, Para. 9---Powers to prohibit or restrict imports and exports---Import of used plant, machinery and equipment---Scope---Where department raised an object…
2022 PTD 1302 KARACHI-HIGH-COURT-SINDH
QUICK CONTRACTOR AND TRADERS VS FEDERATION OF PAKISTAN S.194C---Procedure of appellate Tribunal---Scope---Department raised an objection that before the appellate Tribunal only single Member had heard the appeal and had decided the same in…
2022 PTD 1302 KARACHI-HIGH-COURT-SINDH
QUICK CONTRACTOR AND TRADERS VS FEDERATION OF PAKISTAN S.3---Import Policy Order, 2013, Para. 9---Powers to prohibit or restrict imports and exports---Import of used plant, machinery and equipment---Scope---Two companies imported old and us…
2022 PTD 1302 KARACHI-HIGH-COURT-SINDH
QUICK CONTRACTOR AND TRADERS VS FEDERATION OF PAKISTAN S.3---Import Policy Order, 2013, Para. 9---Powers to prohibit or restrict imports and exports---Import of used plant, machinery and equipment---Scope---In presence of pre-shipment certi…
2022 PTD 1302 KARACHI-HIGH-COURT-SINDH
QUICK CONTRACTOR AND TRADERS VS FEDERATION OF PAKISTAN S.196---Reference to High Court---Scope---Where objection regarding the age of vehicles was not raised in the show-cause notice or before any of the two forums below, High Court observe…
2022 PTD 1302 KARACHI-HIGH-COURT-SINDH
QUICK CONTRACTOR AND TRADERS VS FEDERATION OF PAKISTAN S.3---Import Policy Order, 2013, Para. 9---Powers to prohibit or restrict imports and exports---Import of used plant, machinery and equipment---Scope---Paragraph 9(ii) of the Import Pol…
2022 PTD 1314 KARACHI-HIGH-COURT-SINDH
The DIRECTOR CUSTOMS VALUATION, KARACHI VS USMAN TRADER Ss.194-a & 25-a---appeals to the appellate Tribunal---Power to determine the customs value---Scope---Department assailed order passed by appellate Tribunal whereby it not only set asid…
2022 PTD 1330 KARACHI-HIGH-COURT-SINDH
The COLLECTOR OF CUSTOMS VS ZEESHAN Ss.79, 80 & 196---Import Policy Order, 2016, appendix E, paras. 6 & 19---Notification SRO No.499(I)/2009 dated 13-06-2009---Goods declaration---Re-export of vehicle---Chassis number---Verification---Third…
2022 PTD 1342 KARACHI-HIGH-COURT-SINDH
ORIENT ELECTRONICS (PVT.) LTD. VS GOVERNMENT OF SINDH PAKISTAN S.63---Reference to High Court---Scope---Reference application was filed against the order passed by Appellate Tribunal of Sindh Revenue Board on a rectification application---Q…
2022 PTD 1356 KARACHI-HIGH-COURT-SINDH
ISMAT TRADER VS The DEPUTY COLLECTOR OF CUSTOMS S.194-B---Orders of appellate Tribunal---Speaking order---Scope---Petitioners invoked reference jurisdiction of the High Court against the order passed by appellate Tribunal whereby it had dis…
2022 PTD 1370 KARACHI-HIGH-COURT-SINDH
H. AKBER ALI & COMPANY (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary Revenue Divisions "Reason to believe" and "appears to the Court"---Connotation---Words "has reason to believe" and "appears to the Court" were to be construed to…
2022 PTD 1370 KARACHI-HIGH-COURT-SINDH
H. AKBER ALI & COMPANY (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary Revenue Divisions S.12---Customs Rules, 2001, R.46---"Revival" and "revalidation" of license---Customs Rules, 2001 used the words "revival" and "revalidation" in…
2022 PTD 1370 KARACHI-HIGH-COURT-SINDH
H. AKBER ALI & COMPANY (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary Revenue Divisions Ss.12, 217 & 241---Customs Rules, 2001, Rr. 345 & 46---Civil Procedure Code (V of 1908), O.XXXIX, Rr.1 & 2---Plaintiff's Warehousing License re…
2022 PTD 1370 KARACHI-HIGH-COURT-SINDH
H. AKBER ALI & COMPANY (PVT.) LTD. VS FEDERATION OF PAKISTAN through Secretary Revenue Divisions O.XXXIX, Rr. 1 & 2---Temporary injunction, grant of---Pre-requisites---Efficacious relief, availability of---For grant of temporary injunction…
2022 PTD 1391 KARACHI-HIGH-COURT-SINDH
MANACO INTERNATIONAL VS FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman Federal Board of Revenue Ss.121, 123 & 168---Customs Rules, 2001, R.335---Seizure of goods---Transshipment---Non-payment of duties---Goods imported…
2022 PTD 1408 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS A.R. & COMPANY Ss.2(s) & 97---Warehousing---Goods not to be taken out of warehouse except as provided in the Act---Smuggling---Scope---Show cause notice was issued to the respondent on receipt of some information per…
2022 PTD 1418 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS BNN ENTERPRISES S.32---Customs General Order, 2002, Para. 101---Mis-declaration---Question of taking cognizance of mis-declaration of description, value and PCT Headings---Scope---Respondent imported a new road rolle…
2022 PTD 1444 KARACHI-HIGH-COURT-SINDH
AL-TARIQ CONSTRUCTORS (PRIVATE) LIMITED VS PROVINCE OF SINDH through Chairman, Sindh Revenue Board S.8(2)---Sales Tax on Services Rules, 2011,R.42-B---Notifications No. SRB 3-4/3/2015, dated 1-7-2015, SRB 3-4/5/2015 dated 1-7-2015---Amendme…
2022 PTD 1464 KARACHI-HIGH-COURT-SINDH
CELLANDGENE PHARMACEUTICAL INTERNATIONAL VS The FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.177---audit---Scope---Where the notice provides sufficient reasoning for selection of a case for audit, the law did n…
2022 PTD 1464 KARACHI-HIGH-COURT-SINDH
CELLANDGENE PHARMACEUTICAL INTERNATIONAL VS The FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.177---audit---Scope---Petitioner assailed its selection for audit vide impugned notice on the premise that the select…
2022 PTD 1464 KARACHI-HIGH-COURT-SINDH
CELLANDGENE PHARMACEUTICAL INTERNATIONAL VS The FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.177---audit---Scope---Statutory framework of audit coupled with the overarching umbrella of constitutional guarantees…
2022 PTD 1474 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE VS DAWOOD ISLAMIC BANK LIMITED (NOW BURJ BANK) Ss.133, 108 & 109---Transactions between associates---Recharacterisation of income and deductions---Scope---Question before High Court was whether the Appellate Trib…
2022 PTD 1491 KARACHI-HIGH-COURT-SINDH
PAKISTAN DENTAL ASSOCIATION VS The PROVINCE OF SINDH through Secretary Finance Sindh Secretariat, Karachi S.23(2)---Constitution of Pakistan, Art.199---Constitutional petition---Assessment of tax---Show-cause notice---Petitioners were aggri…
2022 PTD 1506 KARACHI-HIGH-COURT-SINDH
PARKASH LAL VS The DEPUTY COLLECTOR OF CUSTOMS (ADJUDICATION) COLLECTORATE OF CUSTOMS S.194-B---Orders of the appellate Tribunal---Limitation for decision---Scope---applicant agitated only a solitary question that the appellate Tribunal had…
2022 PTD 1535 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE ZONE-I VS EXCELL PAKISTAN (PVT.) LTD Ss.32 & 34---Method of accounting and accrual-basis accounting---Principles---Entry made in accounts, as per accounting system employed by a person regularly maintained by him…
2022 PTD 1535 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE ZONE-I VS EXCELL PAKISTAN (PVT.) LTD Ss.20, 32, 34, 122 & 133---Method of accounting and accrual-basis accounting---Principles---Entry made in accounts---Assessing Authority did not accept claim of loss suffered…
2022 PTD 1566 KARACHI-HIGH-COURT-SINDH
IKRAAM KHAN VS State S. 497---Constitution of Pakistan, Arts. 4 & 9--- Right of individuals to be dealt in accordance with law---Security of person---Bail---Scope---Liberty of an individual has been guaranteed by the Constitution besides th…
2022 PTD 1566 KARACHI-HIGH-COURT-SINDH
IKRAAM KHAN VS State S.497---Bail---Scope---Where case does not fall within the prohibitory clause of S. 497, Cr.P.C., bail is to be granted as a rule and refusal is an exception.
2022 PTD 1566 KARACHI-HIGH-COURT-SINDH
IKRAAM KHAN VS State Ss.156(1)(59) & 178---Criminal Procedure Code (V of 1898), S.497---Fraudulent removal of warehoused goods---Punishment of persons accompanying a person possessing goods liable to confiscation---Bail, grant of---Scope---…
2022 PTD 1611 KARACHI-HIGH-COURT-SINDH
DAWOOD-UR-REHMAN VS State S. 2(s)---Control of Narcotic Substances Act (XXV of 1997), Ss.9, 72, 74 & 76---Possession of narcotics---Smuggling---Application of Customs Act, 1969---"Act to override other laws"---Scope---Prosecution case was t…
2022 PTD 1619 KARACHI-HIGH-COURT-SINDH
TELENOR MICRO FINANCE BANK LTD. VS COMMISSIONER INLAND REVENUE Ss. 53, 133, 159, 161 & Second Sched. Part IV, Cl. 47B---Withholding tax---Exemption Certificate---Recovery of tax---Dispute between parties was that in absence of Certificate o…
2022 PTD 1629 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS ASTRONTECH INC. Ss.196 & 81---Provisional determination of liability---Scope---Question before High Court was whether provisional assessment under S. 81 of the Customs Act, 1969, was finalized within 180 days---Such…
2022 PTD 1629 KARACHI-HIGH-COURT-SINDH
COLLECTOR OF CUSTOMS VS ASTRONTECH INC. S.196---Factual controversy---Scope---Question before High Court was whether goods in question i.e. High Styrene Rubber was similar or identical to Styrene-Butadiene Rubber (SBR) as notified in the Va…
2022 PTD 1642 KARACHI-HIGH-COURT-SINDH
PRINCELY JETS (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Karachi S.46---Federal Excise Act (VII of 2005), S.34---Constitution of Pakistan, Art.199, 10A & 4---Civil Procedure Code (V of 1908), O.XXXIX,…
2022 PTD 1679 KARACHI-HIGH-COURT-SINDH
SINDH IRRIGATION AND DRAINAGE AUTHORITY (SIDA) VS The COMMISSIONER OF INCOME TAX HYDERABAD ZONE, HYDERABAD S.84---Joint Venture---association of Persons (aOP)---Filing of separate income tax return---Non-Resident status, determination of---…
2022 PTD 1742 KARACHI-HIGH-COURT-SINDH
PAKISTAN PETROLEUM LIMITED VS PAKISTAN through Secretary Revenue Division and Ex-Officio Chairman, Federal Board of Revenue, Islamabad Ss.172, 127 & 227---Civil Procedure Code (V of 1908), S.9---Courts to try all civil suits unless barred--…
2022 PTD 1752 KARACHI-HIGH-COURT-SINDH
The COMMISSIONER OF INCOME TAX, COMPANIES ZONE-IV, KARACHI VS MUHAMMAD HAMID Ss.65, 62 & 136----additional assessment/reopening of previously completed assessment on basis of "Definite Information"---Nature and meaning of term "definite inf…
2022 PTD 1760 KARACHI-HIGH-COURT-SINDH
DIRECTOR, DIRECTORATE OF INTELLIGENCE AND INVESTIGATION FBR VS Malik ABDUL QAYYUM Ss.32, 156(1)(14) & 156(1)(14-a)---Criminal Procedure Code (V of 1898), S.417---appeal against acquittal---Mis-declaration---Production of fake pre-shipment i…
2022 PTD 1781 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE, ZONE-IV VS HAMDAM PAPER CORPORATION (PVT.) LTD., KARACHI Ss.8-B & 47---Input against output adjustment---Quantum---Dispute was with regard to adjustment / refund of more than 90% input against output---Validity-…
2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION S.177---audit---Issuance of audit report---Opportunity of hearing---Scope---Statutory scheme of audit cannot be short-circuited by ignoring the mandate of the law---Sta…
2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Taxing statute---Scope---Provision creating a tax liability must be interpreted strictly in favour of the taxpayer and against the revenue authorities---Any doubts aris…
2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Taxing statute---No intendment about tax and nothing may be read in or assumed in respect thereof---One has to merely look at what is clearly said and there can be no e…
2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Ss.177 & 122---audit---amendment of assessment---Non-issuance of audit report---Effect---Department invoked Reference jurisdiction of the High Court against the order p…
2022 PTD 1806 KARACHI-HIGH-COURT-SINDH
COMMISSIONER INLAND REVENUE VS MAHVASH AND JAHANGIR SIDDIQUI FOUNDATION Fiscal statute---Form, in a fiscal statute, is of primary importance---Principle is that if a person sought to be taxed comes within the letter of the law, he must be t…
Looking for a specific point of law? Search the case-law database in Urdu or English.