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 CLD 1460 ISLAMABAD
SAIF UR REHMAN KHAN VS SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN (SECP) Ss. 41-B, 2(1)(pa), 2(1)(pb), 2(1)(aa) & Sched. I--- National Accountability Ordinance (XVIII of 1999), S. 9--- Corruption and corrupt practices---Inquiry, investi…
2022 CLD 1460 ISLAMABAD
SAIF UR REHMAN KHAN VS SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN (SECP) S. 41-B---National Accountability Ordinance (XVIII of 1999), S.9---Constitution of Pakistan, Art. 199---Corruption and corrupt practices---Inquiry, investigation a…
2022 CLD 1516 ISLAMABAD
RIZWAN SHOUKAT SILK FACTORY VS FEDERATION OF PAKISTAN through Secretary Law and Justice Division S. 19(1)(b)---Trade Organization Rules, 2013, Rr. 2 (1)(g), 20(2)(d), 21(5)(b) & 21(9)---Constitution of Pakistan, Arts. 25 & 199---Corporate m…
2022 CLD 1540 ISLAMABAD
FFCL MANAGEMENT STAFF PENSION FUND TRUST VS PRESIDENT OF ISLAMIC REPUBLIC OF PAKISTAN, ISLAMABAD Ss. 82, 82-a & 82-B---Constitution of Pakistan, art. 199---Constitutional petition---Mal-administration---Fraud committed by bank manager---Pet…
2022 PLD 64 ISLAMABAD
PAKISTAN MUSLIM LEAGUE (N) VS FEDERATION OF PAKISTAN through Secretary Ministry of Law and Justice S. 72-a [as inserted by Elections (Third amendment) Ordinance (XX of 2021)]---Constitution of Pakistan, arts. 89 & 199---Constitutional petit…
2022 PTD 413 ISLAMABAD
PAKISTAN OILFIELDS LTD. VS FEDERATION OF PAKISTAN Ss.122(5), 122(5a), 122(5aa) & 122(4)---amendment of assessments---Power of Commissioner to further amend / alter assessment in terms of Ss.122(5), 122(5a) & 122(5aa) of Income Tax Ordinance…
2022 PTD 696 ISLAMABAD
COMMISSIONER INLAND REVENUE RTO, ISLAMABAD VS PAK TELECOMMUNICATION EMPLOYEES TRUST Ss.2(5), 14(1)(a), Second Schedule, Part-I, Cl. 56 (2)(ii) & Sixth Schedule, R.1(1)---Income Tax Ordinance (XLIX of 2001), S.133---Pakistan Telecommunicatio…
2022 PTD 737 ISLAMABAD
MOL PAKISTAN OIL AND GAS COMPANY VS The ISLAMABAD CAPITAL TERRITORY ADMINISTRATION S.11 & Seventh Schedule, Serial No.1 [as amended by S.4 of Finance Act, 2019]---Motor Vehicles Ordinance (XIX of 1965), S. 28---Companies Act (XIX of 2017),…
2022 PTD 1097 ISLAMABAD
TELENOR PAKISTAN (PVT.) LTD. VS FEDERATION OF PAKISTAN through Ministry of Finance Ss.54, 124 & 134a---alternate dispute resolution---Recovery notice---Plea raised by petitioner company was that all orders passed by various forums had to be…
2022 PTD 1097 ISLAMABAD
TELENOR PAKISTAN (PVT.) LTD. VS FEDERATION OF PAKISTAN through Ministry of Finance Fiscal statute---Two explanations---Principle---Fiscal statutes are that the provisions are required to be interpreted literally and equity or presumption ar…
2022 PTD 1220 ISLAMABAD
WARID TELECOM (PVT.) LIMITED VS APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Fiscal statute---Scope---Fiscal statute is required to be interpreted literally and equity or presumption are alien theret…
2022 PTD 1220 ISLAMABAD
WARID TELECOM (PVT.) LIMITED VS APPELLATE TRIBUNAL INLAND REVENUE through Chairman, ATIR DIVISIONAL BRANCH, ISLAMABAD Ss.11, 11-B & 47---De novo proceedings---assessment giving effect to any order---Scope---Tax payer was aggrieved of remand…
2022 PTD 1235 ISLAMABAD
USMAN ARSHAD VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss. 207 & 209(6)---Notification SRO No.115(I)/2015, dated 09-02-2015---Delegation of power--- Notification, vires of---Petitioner assailed issuance of show-cause no…
2022 PTD 1235 ISLAMABAD
USMAN ARSHAD VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Excessive delegation---Scope---Scheme of rule of law is based on principle of limited powers as enumerated by the Constitution---Separation of powers is a salient f…
2022 PTD 1235 ISLAMABAD
USMAN ARSHAD VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad art.199---Constitutional jurisdiction---Judicial review---Separation of powers---Effect---Principle of separation of powers which endows Court with responsibility t…
2022 PTD 1235 ISLAMABAD
USMAN ARSHAD VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Delegated legislation---Scope---Delegated legislation can be ultra vires parent legislation when it is in conflict with provisions of parent statute, when enacted w…
2022 PTD 1263 ISLAMABAD
PAKISTAN HOUSING AUTHORITY FOUNDATION VS The COMMISSIONER INLAND REVENUE APPEAL Ss.127 & 128---appeal to Commissioner (appeals)---Procedure in appeal---Stay of recovery proceedings---Scope---Petitioner sought direction to the Commissioner (…
2022 PTD 1574 ISLAMABAD
PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss.177(1) & 206---Selection for audit---Discretion of Commissioner---Authority of Federal Board of Revenue (FBR)---Scope---FBR is v…
2022 PTD 1574 ISLAMABAD
PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss.177(1) & 214-C---audit---Selection powers---"Commissioner" and "Federal Government"---Distinction---Object of vesting audit sele…
2022 PTD 1574 ISLAMABAD
PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad Ss.177, 206, 213 & 214-C---Sales Tax Act (VII of 1990), S.25---Federal Excise Act (VII of 2005), S.46---Constitution of Pakistan, A…
2022 PTD 1574 ISLAMABAD
PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.25(1)---General Clauses Act (X of 1897), S.24-A---Selection for audit---Record summoning of---Exercise of power---Scope---Commiss…
2022 PTD 1574 ISLAMABAD
PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad arts.4 & 199---Constitutional jurisdiction of High Court---Judicial review---Treating in accordance with law---applicability---Ever…
2022 PTD 1574 ISLAMABAD
PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.117(1)---audit---Selection power---Federal Board of Revenue, (FBR) direction to Commissioner---Scope---Federal Board Revenue is d…
2022 PTD 1574 ISLAMABAD
PAKISTAN TOBACCO COMPANY LIMITED VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad art.4---administration of justice---Discretionary power---Remedy against---Discretionary power is to choose amongst more than one c…
2022 PTD 1624 ISLAMABAD
MOL PAKISTAN OIL AND GAS B.V VS FEDERAL BOARD OF REVENUE, through Chairman, Islamabad S.48 ---Sales Tax Rules, 2006, R.71---Sales tax, recovery of---Tax recovered from bank accounts of tax payer before expiry of the 30 days period mentioned…
2022 PTD 1632 ISLAMABAD
TELENOR PAKISTAN (PVT.) LTD. VS APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD S.133---Reference to High Court---Suspension of judgment passed by High Court---Scope---Applicant sought sixty days' time to approach the Supreme Court and in the…
2022 PTD 1638 ISLAMABAD
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD VS SUGI DUTY FREE SHOP (PVT.) LTD. S.194-a---appeal to the appellate Tribunal---Scope---Section 194-a of the Customs act, 1969, shows that remedy of an appeal is provided aga…
2022 PTD 1638 ISLAMABAD
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD VS SUGI DUTY FREE SHOP (PVT.) LTD. Ss.194-a & 13---appeal to the appellate Tribunal---Power to license private ware-houses---Scope---Department assailed order passed by Custo…
2022 PTD 1638 ISLAMABAD
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD VS SUGI DUTY FREE SHOP (PVT.) LTD. S.196---Constitution of Pakistan, Art.199---Reference to High Court---Constitutional jurisdiction of High Court---Scope---Article 199 of th…
2022 PTD 1638 ISLAMABAD
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE (MCC), ISLAMABAD VS SUGI DUTY FREE SHOP (PVT.) LTD. Right of an appeal is a substantive right and can only be availed if the law provides for the same---Right of an appeal being the creature…
2022 PTD 1690 ISLAMABAD
SUNGI DEVELOPMENT FOUNDATION EMPLOYEES PROVIDENT FUND TRUSTEES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Revenue and Economic Affairs Ss.122(5a), 140 & 170---Constitution of Pakistan, art.199---Constitutional petition…
2022 PTD 1690 ISLAMABAD
SUNGI DEVELOPMENT FOUNDATION EMPLOYEES PROVIDENT FUND TRUSTEES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Revenue and Economic Affairs Ss.4(1)(s) & 140---Tax recovery---Coercive measures---Mechanism--Redressal of griev…
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN "Laws relating to economic activities"---Principles of interpretation.
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN Taxing statute---Double taxation---Scope---Intent of framers of the Constitution cannot be read into Constitution to place an embargo on creation of a second incidence of taxation in r…
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN S.4B---Super tax for rehabilitation of temporarily displaced persons---Scope---No prohibition is envisaged in the Constitution that prevents the legislature from introducing a second c…
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN Only such person is to be subjected to the charging section of a taxing statute who falls within the scope of such charging section in view of the clear words used in the statute.
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN S.4B---Constitution of Pakistan, Art.25---Super tax for rehabilitation of temporary displaced persons---Equality of citizens---Scope---Section 4B of the Income Tax Ordinance, 2001, is…
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN Vires of statute---Fiscal statute---Laws relating to economic activities---Scope---In relation to challenges to the legality of fiscal statutes, judicial review powers are exercised on…
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN Vires of statute---Scope---Court must lean in favour of the constitutionality of a legislation.
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN Taxing statute---Where taxes are not expropriatory and confiscatory and the court finds that a fiscal statute does not suffer from any constitutional infirmity, it is not supposed to e…
2022 PTD 1730 ISLAMABAD
PAKISTAN TOBACCO COMPANY LTD. VS FEDERATION OF PAKISTAN arts.73 & 260---Procedure with respect to Money Bills---"Taxation"---Scope---Constitution in view of definition of "taxation" given in art. 260 contemplates the imposition of special t…
2022 PTD 1749 ISLAMABAD
The ASSISTANT COLLECTOR CUSTOMS (PREVENTIVE DIVISION), MCC, ISLAMABAD VS SHER MUHAMMAD S.194---Constitution of Pakistan, Art.199---Constitutional petition---Non-functioning of Customs Appellate Tribunal---Scope---Customs department sized a…
2022 PTD 1763 ISLAMABAD
PAKISTAN LNG LIMITED VS FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad Part II, Chap 1, Arts. 4 & 10-A---Fundamental rights---Principles of natural justice---Scope---Principles of natural justice…
2022 PTD 1763 ISLAMABAD
PAKISTAN LNG LIMITED VS FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad Ss.138 & 140---Constitution of Pakistan, Art. 199---Constitutional petition---Tax liability, recovery of---Time frame to fulf…
2022 PTD 1763 ISLAMABAD
PAKISTAN LNG LIMITED VS FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad S.138(1)---Tax liability, recovery of---Coercive measures---Object, purpose and scope---Purpose of S. 138(1) of Income Tax Or…
2022 PTD 1763 ISLAMABAD
PAKISTAN LNG LIMITED VS FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad art.4---Protection of law---act not prohibited in law---Scope---Constitution and body of statutory laws under it, aim to prot…
2022 PTD 1763 ISLAMABAD
PAKISTAN LNG LIMITED VS FEDERATION OF PAKISTAN, through Secretary Revenue Division, Ministry of Finance, Islamabad Ss.138 & 140---Tax liability, recovery of--- Duties of Recovery officials---Scope---Public servants discharging State authori…
2022 PTD 1876 ISLAMABAD
COMMISSIONER OF INLAND REVENUE, ZONE-III, REGIONAL TAX OFFICE, ISLAMABAD VS PEARL SECURITY (PVT.) LIMITED Ss.133 & 170---Tax return---Limitation---Inaction of authorities---Effect---Question was with regard to limitation of tax refund---Val…
2022 PLD 68 ISLAMABAD
KHURRAM MANZOOR VS SURIYA BEGUM O. IX, R. 13---Setting aside ex-parte proceedings against defendant---Suit, not fixed for hearing---Scope---When the petitioners were put on notice that the Trial Court would hear two applications (identified…
2022 PLD 68 ISLAMABAD
KHURRAM MANZOOR VS SURIYA BEGUM O. III, R. 1---appearance, may be in person, by recognized agent or by pleader---appearance of clerk in Court---Scope---No concept exists within the C.P.C. of a clerk appearing on behalf of a party and a Civi…
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