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
2021 PTD 212 LAHORE-HIGH-COURT-LAHORE
HONDA ATLAS CARS PAKISTAN LTD. VS FEDERATION OF PAKISTAN applicability---Discretion must be used to promote policy and objects of act.
2021 PTD 275 LAHORE-HIGH-COURT-LAHORE
OMER FLOUR MILLS VS GOVERNMENT OF PUNJAB S.131---Export Goods Declaration---Show-cause notice---Petitioners sought directions to the authorities to withdraw their letters which were correspondence between departments regarding double verifi…
2021 PTD 275 LAHORE-HIGH-COURT-LAHORE
OMER FLOUR MILLS VS GOVERNMENT OF PUNJAB art.199---Constitutional petition---Show-cause notice---Maintainability---Scope---Show-cause notice can only be impugned where the same is without jurisdiction and lawful authority, however, challeng…
2021 PTD 521 LAHORE-HIGH-COURT-LAHORE
NESTLE PAKISTAN LTD. VS FEDERATION OF PAKISTAN through Secretary Ministry of Law Ss.230, 208 & 209---SRO No.115(I)/2015 dated 09.02.2015---Directorate General (Intelligence and Investigation), Inland Revenue ("DG I&I"), functions and powers…
2021 PTD 521 LAHORE-HIGH-COURT-LAHORE
NESTLE PAKISTAN LTD. VS FEDERATION OF PAKISTAN through Secretary Ministry of Law Concept---Limitation of government power through law and presupposition that governmental power can be exercised and controlled through law, explained.
2021 PTD 553 LAHORE-HIGH-COURT-LAHORE
GHANI GLOBAL GLASS LTD. VS FEDERAL BOARD OF REVENUE Ss.66 & 3---Constitution of Pakistan, Art.199---Constitutional petition---Determination of sales tax liability---Refund / adjustment under S.66 of the Sales Tax Act, 1990---Tax claimed to…
2021 PTD 587 LAHORE-HIGH-COURT-LAHORE
PATTOKI SUGAR MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss.2(46) & 3---Value of supply ---Power of Department to fix the value of any imported goods or taxable supplies under S.2(46) of Sales Tax Act, 1990…
2021 PTD 587 LAHORE-HIGH-COURT-LAHORE
PATTOKI SUGAR MILLS LIMITED VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Proviso to a statutory provision, construction of --- Principles ---"Proviso" to a section of a statute had an overriding effect and control over the…
2021 PTD 689 LAHORE-HIGH-COURT-LAHORE
CRESCENT TEXTILE MILLS LIMITED VS FEDERATION OF PAKISTAN S.209(8a)---Jurisdiction of Income Tax authorities---Change of taxing jurisdiction---Scope---Petitioners impugned orders whereby their taxing jurisdiction was changed from Regional Ta…
2021 PTD 699 LAHORE-HIGH-COURT-LAHORE
STIEFEL LABORATORIES PAKISTAN (PVT.) LIMITED VS APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Most specific description sh…
2021 PTD 699 LAHORE-HIGH-COURT-LAHORE
STIEFEL LABORATORIES PAKISTAN (PVT.) LIMITED VS APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX art.13---Protection against double punishment and self-incrimination---Scope---One cannot be tried twice for the charge based on the s…
2021 PTD 699 LAHORE-HIGH-COURT-LAHORE
STIEFEL LABORATORIES PAKISTAN (PVT.) LIMITED VS APPELLATE TRIBUNAL, CUSTOMS, FEDERAL EXCISE AND SALES TAX S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---applicant was issued a show…
2021 PTD 844 LAHORE-HIGH-COURT-LAHORE
CSH PHARMACEUTICALS (PVT.) LTD. VS COLLECTORATE OF CUSTOMS S.19---SRO No.575(I)/2006, dated 05-06-2006---General power to exempt from customs duties---Scope---Petitioner sought benefit of SRO No.575(I)/2006, dated 05-06-2006---Petitioner be…
2021 PTD 871 LAHORE-HIGH-COURT-LAHORE
PUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.11---General Clauses Act (X of 1897), S.24-A---Assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Reasons to be stated for decisi…
2021 PTD 871 LAHORE-HIGH-COURT-LAHORE
PUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by judicial or quasi-judicial authority has to be supported by lawful reasons.
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionality, legislative competence, legality, reasonableness and intra vires was attached with subordinate l…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope---High Court was custodian of individual liberties and guardian of Fundamental Rights of citizens bu…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of the High Court---Scope---Though the High Court never shied away from striking down any notification,…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislation---Purpose and scope---Subordinate or delegated legislation derived its authority from the primar…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Act (VII of 1990), S. 2(4)---Federal Excise Act (VII of 2005), S. 2(4)---Federal Board of Revenue---Fu…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Where the intention of the legislature and the object for which the law had been enacted were clear, the Courts were not allowed to interpret such a law in a manner which could impede…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Subsections to a section in a statute---Interpretation---Statute in general and subsections of a section were to be read together to understand the true purpose and meaning of a parti…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Preamble to a statute---Scope---Preamble of a statute though not a substantive and enforceable part of the enactment, yet being its usher, it provided primary guidelines about the obj…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Proviso to a provision in a statute---Scope and purpose---As a general rule, a proviso was added to an enactment to qualify or create an exception to what was in the enactment---Ordin…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN S. 209(8a)---Federal Board of Revenue act (IV of 2007), Ss. 4(1)(a) & 4(1)(h)---Jurisdiction of income tax authorities---Scope---Federal Board of Revenue (FBR)---Regulatory and admini…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORE
CHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN 'Regulate' and 'regulator'---Meaning.
2021 PTD 929 LAHORE-HIGH-COURT-LAHORE
MABUSHRA SAM VS GOVERNMENT OF THE PUNJAB Rules enacted pursuant to a statute cannot travel beyond the mandate of the main statute.
2021 PTD 929 LAHORE-HIGH-COURT-LAHORE
MABUSHRA SAM VS GOVERNMENT OF THE PUNJAB R.9---Punjab Finance Act (XVII of 2014), S.8---Constitution of Pakistan, Arts.8 & 9---Right of access to justice---Luxury House Tax---Application to grievance committee---Scope---Petitioners assailed…
2021 PTD 945 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS MALIK ENTERPRISES Ss. 8, 8B, 66, 3 & 47---Tax Credit not allowed---Adjustment of input tax---Claim of 100% adjustment of input tax---Nature of S.8B(1) of Sales Tax Act, 1990---Scope---Department impugned order…
2021 PTD 1016 LAHORE-HIGH-COURT-LAHORE
Syed JAMIL & COMPANY (PRIVATE) LIMITED VS PAKISTAN RAILWAYS through Chief Commercial Manager, Lahore Ss.236a, 127 & 170---Constitution of Pakistan, art.199---Constitutional petition---advance tax at time of sale by auction---Bank guarantee…
2021 PTD 1060 LAHORE-HIGH-COURT-LAHORE
AAM DEVELOPERS (PRIVATE) LIMITED VS FEDERAL BOARD OF REVENUE R.44(4)---Recovery of income tax---Temporary relief to taxpayer from coercive measures / recovery of disputed income tax amount---Scope--- Petitioner impugned notice under R.44(4)…
2021 PTD 1136 LAHORE-HIGH-COURT-LAHORE
MAJEED FABRICS (PVT.) LTD VS FEDERATION OF PAKISTAN through Ministry of Energy (Power Division), Islamabad Ss.159, 235 & Second Sched. Part-IV, Cl.66---Exemption---Expression 'unless there is in force a certificate issued under subsection (…
2021 PTD 1153 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INCOME TAX, LARGE TAXPAYERS UNIT, LEGAL DIVISION, LAHORE VS SERVICE INDUSTRIES LIMITED, SERVICE HOUSE, MAIN GULBERG, LAHORE Ss.2(24), 15 & Third Sched., Cl. 7(b)(i) & 8---"Slump transactions", concept of---Disposal of assets…
2021 PTD 1253 LAHORE-HIGH-COURT-LAHORE
KAMRAN TEXTILE MILLS (PVT.) LTD. VS FEDERATION OF PAKISTAN 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 nature and…
2021 PTD 1270 LAHORE-HIGH-COURT-LAHORE
The COMMISSIONER INLAND REVENUE VS FERROUS ENGINEERING INDUSTRY S.8B---adjustible input tax---adjustment of input tax in excess of ninety per cent---Procedural lapse---Scope---Department assailed the registered person's act of adjusting 100…
2021 PTD 1278 LAHORE-HIGH-COURT-LAHORE
JHANG FABRICS (PVT.) LTD. through Muhammad Haroon Waheed VS FEDERATION OF PAKISTAN, MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTIC AND REVENUE, REVENUE DIVISION, ISLAMABAD S.3---Notifications SRO No. 694(I) / 2019 dated 29-6-2019---SRO No…
2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE
RAMZAN SUGAR MILLS LIMITED VS FEDERAL BOARD OF REVENUE S.122---amendment of assessment---alternate remedy, availability of---Scope---Petitioner assailed notice issued by department under S.122(9) read with S.122(4) of Income Tax Ordinance,…
2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE
RAMZAN SUGAR MILLS LIMITED VS FEDERAL BOARD OF REVENUE S.122(4)---amendment of assessment---Scope---Subsection (4) of S.122 of the Income Tax Ordinance, 2001, reveals that the Commissioner may further amend, as many times as may be necessar…
2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE
RAMZAN SUGAR MILLS LIMITED VS FEDERAL BOARD OF REVENUE art.4---Right of individuals to be dealt in accordance with law---Scope---Under art.4 of the Constitution, it is an inalienable right of every citizen of Pakistan to be treated in accor…
2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE
RAMZAN SUGAR MILLS LIMITED VS FEDERAL BOARD OF REVENUE S.122---amendment of assessment---Scope---Section 122(4) of the Income Tax Ordinance, 2001, states that the assessment order, which is defined under S.2(5) of the Ordinance, means an as…
2021 PTD 1321 LAHORE-HIGH-COURT-LAHORE
RAMZAN SUGAR MILLS LIMITED VS FEDERAL BOARD OF REVENUE Ss.120, 121 & 122---assessment---"Best judgment assessment"---amendment of assessment---Scope---assessment is made under Part II of Chapter X of the Income Tax Ordinance, 2001, which de…
2021 PTD 1379 LAHORE-HIGH-COURT-LAHORE
GHULAM HASSAN VS FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad Principles---Specific provision in a statute was to control a general provision and where general and a specific provision on same subject were available, then r…
2021 PTD 1379 LAHORE-HIGH-COURT-LAHORE
GHULAM HASSAN VS FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad Ss.40 & 38---Searches under warrant---Parameters---Access to premises of registered persons---Nature and exercise of powers under Ss.38 & 40 of the Sales Tax Act…
2021 PTD 1396 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LAHORE VS KAMAL STEEL RE-ROLLING MILLS LIMITED, LAHORE Retrospective application of laws---Scope---Any change in substantive law, which divested and adversely affected vested rights of parties, should always hav…
2021 PTD 1396 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, LAHORE VS KAMAL STEEL RE-ROLLING MILLS LIMITED, LAHORE S.133---Reference to High Court---Exercise of jurisdiction of High Court under S.133 of the Income Tax Ordinance, 2001---Scope---Under S.133 of Income Tax O…
2021 PTD 1492 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE VS NAILA KAREEM Principles of construction---Test to determine whether a provision was directory or mandatory in nature---Integral test was to ascertain Legislative intent and purpose to be achieved by applica…
2021 PTD 1492 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE VS NAILA KAREEM Ss.16(4) & 27---assessment---Mandatory requirement of issuance of notice to taxpayer under S.16(4) of Wealth Tax, 1963---Scope---Question before High Court was whether issuance of notice to ass…
2021 PTD 1492 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE VS NAILA KAREEM art.10-a---Fundamental Right to fair trial---Opportunity of being heard---Scope--Right to fair trial meant grant of proper hearing and necessitated that no one should be penalized by a decision…
2021 PTD 1512 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS OLYMPIA CHEMICALS LTD., LAHORE Ss.113(2)(c) & 133---Constitution of Pakistan Art. 264---General Clauses Act (X of 1897) S.6----Minimum tax on income of certain persons---Carry forward and adjustment of excess…
2021 PTD 1512 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS OLYMPIA CHEMICALS LTD., LAHORE Effect of repeal or amendment ---Retrospective effect of such repeal or amendment --- Principles of construction where vested / accrued rights were involved---Scope---In absence…
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