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.
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Reported judgments28,856 records
2022 PLD 664 LAHORE-HIGH-COURT-LAHORE
MUNIR AHMAD BHATTI VS DIRECTOR, FIA CYBER CRIME WING, LAHORE S. 22-a(6)---Federal Investigation agency act, 1974 (VIII of 1975), S.5---Ex-officio Justice of Peace---Expression "the police authorities"---applicability---Members of Federal In…
2022 PLD 676 LAHORE-HIGH-COURT-LAHORE
SHAMIM HAIDER VS ADDITIONAL CHIEF SECRETARY (HOME), GOVERNMENT OF PUNJAB S. 16---Police Order (No. 22 of 2002), art. 120(3)---Police act (V of 1861), S. 30(3) [since repealed]---Constitution of Pakistan, art. 20---Regulation of public proce…
2022 PLD 684 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD WAJID VS State White collar crime---Scope---Essential elements of white collar crimes, detailed. White collar crimes---Scope---White collar crimes are not always planned and organized act of deception and fraud because it may be co…
2022 PLD 694 LAHORE-HIGH-COURT-LAHORE
QASIM ALI VS State S. 9(b)---Probation of Offenders Ordinance (XLV of 1960), S. 8---Criminal Procedure Code (V of 1898), S.412---Possession of narcotics---Appreciation of evidence---No appeal in certain cases when accused pleaded guilty---S…
2022 PLD 61 LAHORE-HIGH-COURT-LAHORE
AMEER HUSSAIN VS GOVERNMENT OF PUNJAB art. 199---Constitutional jurisdiction of High Court---alternate remedy/exhaustion of statutory remedies before invoking Constitutional jurisdiction of High Court---Cases of habeas corpus---Scope---Whil…
2022 PLD 700 LAHORE-HIGH-COURT-LAHORE
ANF VS MUHAMMAD FAIZAN Ss. 302, 324, 353 & 186---Control of Narcotic Substances Act (XXV of 1997), S. 9(c)---Qatl-i-amd, attempt to commit qatl-i-amd, assault or criminal force to deter public servant from discharge of his duty, obstructing…
2022 PTD 1 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE (ZONE-I), RTO, RAWALPINDI VS TARIQ MAHMOOD, PROPRIETOR STANDARD MEDICAL STORE Ss.113, 122(5a), 133(1) & Second Schedule, Part-III, clause 8---Tax rebate, entitlement of---authorities were aggrieved of order passe…
2022 PTD 19 LAHORE-HIGH-COURT-LAHORE
RAZA MOTOR INDUSTRIES VS FEDERATION OF PAKISTAN through Secretary Finance, Revenue Division, Islamabad Discretion---Scope---Jurisdiction by its nature is a general concept of power to do a particular thing whether it involves discretion or…
2022 PTD 51 LAHORE-HIGH-COURT-LAHORE
PEPSI COLA INTERNATIONAL (PRIVATE) LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad Ss.174(3), 161 & 162---Records, information collection and audit---Maintenance of record by taxpayer---Statutorily required t…
2022 PTD 222 LAHORE-HIGH-COURT-LAHORE
ATTOCK PETROLEUM LIMITED (APL) VS NATIONAL HIGHWAY AUTHORITY S.10---National Highway Authority Regulatory Framework and Standard Operating Procedure for Preservation and Commercial use of Right of Way (ROW), 2002, Chapter X---Constitution o…
2022 PTD 305 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LAHORE VS MONNOOWAL TEXTILE MILLS LTD., LAHORE Ss.67, 122(1)(5)(9), 133, 154(4) & 169(1)---Income Tax Rules, 2002, Rr.13 & 231---Apportionment of expenditure---Amendment in tax return---Dispute was with regard t…
2022 PTD 399 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD FAYYAZ VS FEDERATION OF PAKISTAN S.70---Constitution of Pakistan, Art.18---Freedom of trade, business or profession---Appeal to Appellate Tribunal---Temporary injunction, grant of---Stop-gap arrangement---Scope---Petitioner complai…
2022 PTD 404 LAHORE-HIGH-COURT-LAHORE
EMIRATES SUPPLY CHAIN SERVICES (PVT.) LIMITED VS FEDERATION OF PAKISTAN Ss. 131 & 132---Interim relief to taxpayer granted by Appellate Tribunal---Adjudication by Appellate Tribunal---Scope---Petitioner taxpayer impugned order of Appellate…
2022 PTD 424 LAHORE-HIGH-COURT-LAHORE
KAMRAN TEXTILE (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, MULTAN Ss.72B & 25 ---Selection of audit of taxpayer under S.72B of Sales Tax Act, 1990 --- Access to records and documents under S.25 of Sales Tax Act, 1990---Distinction between n…
2022 PTD 452 LAHORE-HIGH-COURT-LAHORE
IMRAN HUSSAIN VS State Ss.2(s), 16, 139, 156(1)(8), 156(1)(70), 157 & 178---Criminal Procedure Code (V of 1898), S.497---Smuggling---Declaration by passenger or crew of baggage---Punishment of persons accompanying a person possessing goods…
2022 PTD 510 LAHORE-HIGH-COURT-LAHORE
DAD KHAN VS State Ss.2(s), 16, 156(1)(77), 156(1)(85), 156(1)(89), 156(1)(92), 157 & 187---Criminal Procedure Code (V of 1898), S. 497---Smuggling, assault on customs official, carrying smuggled goods and intimidating customs officials---Ba…
2022 PTD 569 LAHORE-HIGH-COURT-LAHORE
FAMOUS BRANDS (PVT.) LIMITED VS The CUSTOMS APPELLATE TRIBUNAL BENCH, LAHORE S.19-a---Presumption that incidence of duty has been passed on to the buyer---Scope---Shock Pad/consignment imported by applicant was found to be rubber sheets in…
2022 PTD 626 LAHORE-HIGH-COURT-LAHORE
SANA ULLAH KHAN VS ASSISTANT COLLECTOR ANTI SMUGGLING ORGANIZATION Ss.156(1)(90) & 181---Option to pay fine in lieu of confiscation of goods---Discretionary jurisdiction---Scope---First appellant was the driver while the second appellant wa…
2022 PTD 678 LAHORE-HIGH-COURT-LAHORE
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, MULTAN VS AMAN ULLAH KHAN Ss.2(k), 17, 187 & 196---Qanun-e-Shahadat (10 of 1984), Arts. 117 & 120---Smuggled goods---Proof---Onus to prove---Factual controversy---Documents, non-verification…
2022 PTD 760 LAHORE-HIGH-COURT-LAHORE
ROMEX INTERNATIONAL VS The FEDERATION OF PAKISTAN S.128 (1aa)---Sales Tax act (VII of 1990), S.45B (IC)---Federal Excise act (VII of 2005), S.33(1a)---Maxim: 'actus curiae neminem gravabit'---applicability---Interim relief, extension in---D…
2022 PTD 769 LAHORE-HIGH-COURT-LAHORE
INTERLOOP LIMITED VS FEDERATION OF PAKISTAN through Secretary Finance Ss.11 & 25---assessment and audit---Scope---audit is a multifaceted device with a much broader purpose and is not about assessment of taxes alone---Powers available to Of…
2022 PTD 809 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INCOME TAX LEGAL DIVISION RTO, LAHORE VS MECO (PVT.) LTD. LAHORE S.64---Limitation for assessment---Scope---Question before High Court was whether time limitation for an assessment also included the time consumed in service…
2022 PTD 852 LAHORE-HIGH-COURT-LAHORE
ABDUL HAMEED VS PROVINCE OF THE PUNJAB arts. 4, 10-a & 25---Right of individuals to be dealt in accordance with law---Right to fair trial---Equality of citizens---Scope---absence of due process offends arts. 4, 10-a and 25 of the Constituti…
2022 PTD 893 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, ZONE-VII, REGIONAL TAX OFFICE-II, LAHORE VS TECHLOGIX PAKISTAN (PVT.) LTD. Harmonious/conjoint reading---Effect---Such reading is imperative, to avoid redundancy or superfluousness. Ss.113(3)(b), 133(1), 153(6)…
2022 PTD 910 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE VS NEWAGE CABLES (PVT.) LTD. LAHORE Ss.122 & 153(7)(iv)---Customs General Order No.11/2007, dated 28-8-2007---Amendment of assessment---"Manufacturer"---Meanings---Fai…
2022 PTD 951 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INCOME TAX VS GRAYS LEASING LTD. Ss.133(1) & 161---Income Tax Ordinance (XXXI of 1979), S.12(19)---Lease rental income---Scope---Dispute was with regard to assessment of lease rental income under S.12(19) of Income Tax Ordin…
2022 PTD 978 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, CORPORATE ZONE, REGIONAL TAX OFFICE, FAISALABAD VS NIAGRA MILLS (PVT.) LTD. Ss.115(4), 122(5a), 133(1)---altering/amending assessment order---Commissioner income tax---Jurisdiction---Validity---assessment order…
2022 PTD 1019 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICE, LAHORE VS DAEWOO PAKISTAN MOTORWAY SERVICES (PVT.) LTD. Ss.113 & 133(1)---Final Tax Return---Turnover---Dispute was with regard final discharge of liability over turnover---Validity…
2022 PTD 1035 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS TOYOTA WALTON MOTORS Ss.114(6) (6a), 122 (5a)(9) & 133 (1)---Reference---Revised return, filing of---amendment of assessment---Dispute was with regard to filing of revised return which was rejected by authorit…
2022 PTD 1069 LAHORE-HIGH-COURT-LAHORE
ASIAN FOOD INDUSTRIES LIMITED VS FEDERAL BOARD OF REVENUE Ss.114, 120, 122, 174 (3) & 177---Sales Tax Act (VII of 1990), Ss.11 & 25---Constitution of Pakistan, Art. 199---Constitutional petition---Change of opinion---Scope---Dispute was wit…
2022 PTD 1103 LAHORE-HIGH-COURT-LAHORE
PRIX PHARMACEUTICA (PVT.) LTD. VS APPELLATE TRIBUNAL REVENUE AUTHORITY S.67-a---Limitation act (IX of 1908), S. 5---Qanun-e-Shahadat (10 of 1984), art.129(e)---Reference to the High Court---Limitation---Condonation of delay---Sufficient cau…
2022 PTD 1123 LAHORE-HIGH-COURT-LAHORE
FEDERAL BOARD OF REVENUE VS FEDERATION OF PAKISTAN S.122---Civil Procedure Code (V of 1908), S.114 & O.XLVII---Review of judgment---Procedure---Ignorance of law and fact---Authorities sought review of judgment passed by High Court on the ba…
2022 PTD 1135 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS SUI NORTHERN GAS PIPELINES LIMITED Ss.20 & 133---Income Tax Ordinance (XXXI of 1979), S. 23--- Oil and Gas Regulatory Authority Ordinance (XVII of 2002), S. 8 (5)---General Clauses Act (X of 1897), S.8(5), pro…
2022 PTD 1161 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE LARGE TAXPAYER UNIT, LEGAL DIVISION, LAHORE VS Syed BHAIS LIGHTING LIMITED Ss.133 (1) & 161---Income Tax Ordinance (XXXI of 1979), S.156---Notice, issuance of---Limitation---Dispute was with regard to applying pr…
2022 PTD 1180 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS NISHAT CHUNIAN POWER LIMITED Ss. 8(2) & 47---Sales Tax Rules, 2006, Rr. 13(3) & 24---Input tax, apportionment---Question was with regard to adjustment of input tax on payments made against Capacity Purchase Pr…
2022 PTD 1209 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS DESCON ENGINEERING LIMITED Taxing statute---Scope---All charges upon the subject must be imposed by clear and unambiguous language, because in some degree they operate as penalties---Subject is not to be taxed…
2022 PTD 1384 LAHORE-HIGH-COURT-LAHORE
CRESCENT EDUCATIONAL TRUST VS REGISTRAR OF TRADE UNIONS LAHORE art.199---Punjab Industrial Relations act (XIX of 2010), Ss.24 & 1(3)(h)---Constitutional petition---Maintainability---Collective Bargaining agent, certification of---Locus stan…
2022 PTD 1400 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LAHORE VS COCA COLA PAKISTAN LIMITED, LAHORE Ss.2(54), 21(c), 67, 122(5a), 133 & 153(1)(b)---Income Tax Rules, 2002, R.13---Withholding tax, collection of---Principle---Royalty---amended assessment order---Respo…
2022 PTD 1411 LAHORE-HIGH-COURT-LAHORE
The COMMISSIONER INLAND REVENUE, MULTAN ZONE VS MUHAMMAD IQBAL RIND & SONS D.G. KHAN Ss.122(5a) & 133 (1)---amendment of assessment---Preconditions---amendment of assessment under S.122(5-a) of Income Tax Ordinance, 2001 can be made only in…
2022 PTD 1423 LAHORE-HIGH-COURT-LAHORE
ADDITIONAL COLLECTOR, MODEL CUSTOMS COLLECTORATE, MULTAN VS RELIANCE COMMODITIES (PVT.) LTD. Ss. 32 & 196---Customs Rules, 2001, Rr. 302(1)(b) & 307-E(1)---Constitution of Pakistan, Art.4---Recovery of duty and taxes---Show-cause notice, is…
2022 PTD 1433 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS MASTER TILES AND CERAMIC INDUSTRIES, LTD. S.34a---SRO No.648(I)/2011, dated: 25-06-2011---Exemption from penalty and default surcharge---Retrospective effect---Scope---Taxpayer having paid sales tax and SED (S…
2022 PTD 1441 LAHORE-HIGH-COURT-LAHORE
ASAD ARFEEN VS PROVINCE OF PUNJAB S.8---Punjab Urban Immovable Property Tax Act (V of 1958), S.10---Punjab Luxury House Tax Rules, 2014, R.10---Constitution of Pakistan, Art. 199---Constitutional jurisdiction---Maintainability---Alternate r…
2022 PTD 1455 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LAHORE VS TARIQ & SONS, LAHORE Beneficial legislation, retrospectivity of---Scope---Beneficial legislation is to be given liberal interpretation, however, for the legislation to have a retrospective effect, the…
2022 PTD 1485 LAHORE-HIGH-COURT-LAHORE
COLLECTOR OF CUSTOMS VS ASSAS ENTERPRISES S.5---Limitation---Condonation of delay---Scope---Each and every day's delay is to be satisfactorily explained. S.196---Limitation Act (IX of 1908), S.5---Qanun-e-Shahadat (10 of 1984), Art.129---Re…
2022 PTD 1502 LAHORE-HIGH-COURT-LAHORE
UNIQUE ENGINEERING WORKS (PRIVATE) LIMITED, through Chief Executive VS FEDERATION OF PAKISTAN through Secretary, Ministry of Law, Islamabad Ss.11-a & 24 & 34---Maintenance of record---Short paid tax, recovery of---Limitation---"Pending proc…
2022 PTD 1510 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ASLAM VS FEDERAL BOARD OF REVENUE through Chairman, Lahore Ss.133(1) & 236C---Punjab Land Revenue Act (XVII of 1967), Ss. 42 & 45---Advance income tax---Mutation of inheritance---Fait accompli, principle of---Applicability---Petiti…
2022 PTD 1570 LAHORE-HIGH-COURT-LAHORE
MASCO SPINNING MILLS LIMITED VS FEDERATION OF PAKISTAN R.20---Constitution of Pakistan, Art. 199---Constitutional petition---Sales tax, levy and collection---Recovery as arrears in utility bills---Procedure---Petitioner companies were aggri…
2022 PTD 1627 LAHORE-HIGH-COURT-LAHORE
ASHIQ ALI CHAUDHARY VS FEDERAL BOARD OF REVENUE S.127---Income Tax Rules, 2002, R.76---Constitutional petition---Appeal to the Commissioner (Appeals)---Prescribed form of appeal to the Commissioner (Appeals)---Scope---Case of petitioner was…
2022 PTD 1755 LAHORE-HIGH-COURT-LAHORE
DIRECTOR (ASO) CUSTOMS INTELLIGENCE AND INVESTIGATION VS AWAIS KHALID Ss.2(kk), 163, 168 & 196---Reference---Scope---Smuggled goods---Raid on warehouse---Authorities seized goods lying in warehouse of respondent on the plea of smuggled good…
2022 PTD 1930 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, ZONE II, REGIONAL TAX OFFICE GUJRANWALA VS The ALLIED STAINLESS STEEL INDUSTRIES, GUJRANWALA S.14---Recovery of unpaid duty or of erroneously refunded duty or arrears of duty---Scope---Question before High Court…
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