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 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE audi alteram partem---Scope---Order without notice is void because an act performed in disregard of the provisions of the statute and any further action taken on…
2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Where an Act confers jurisdiction, it also impliedly grants the powers of doing all such acts or employing such means as are essentially necessary to its executio…
2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE S.127---appeal to Commissioner (appeals)---Duty of appellate forum---Scope---appellate forum is not meant to fill in the legal lacuna in the orders appealed again…
2022 PTD 662 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ISLAM SOAP INDUSTRIES (PVT.) LTD. VS COMMISSIONER INLAND REVENUE, LTU, LAHORE Ss. 111 & 174(2)---Unexplained income or sources---Record or evidence of the transaction---Issuance of notice---Scope---Law mandates issuance of separate notices…
2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.8---Tax credit not allowed---Scope---No condition of direct relationship of input goods to manufacturing of finished goods is…
2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 7 & 8---Determination of tax liability---Tax credit not allowed---Scope---Keyword used in S. 7 and S. 8(1)(a) of the Sales T…
2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.7---Determination of tax liability---Scope---Once a registered person established that the goods/services in question on which…
2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.7, 21 & 73---Determination of tax liability---De-registration, blacklisting and suspension of registration---Certain transact…
2022 PTD 749 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
TOWN CRIER (PVT.) LTD., SARGODHA ROAD, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 7, 8 & 10---Determination of tax liability---Tax credit not allowed---Refund of input tax---Scope---Appellant was registered…
2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.11---assessment of tax and recovery of tax not levied or short levied or erroneously refunded---Scope---Where show-cause notice issued by the offic…
2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Question of jurisdiction in forum is considered to be very important and any order passed by a Court or a forum having no jurisdiction, even if it is…
2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.21 & 73---De-registration, blacklisting and suspension of registration---Certain transactions not admissible---Scope---Appellant had transacted al…
2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Power vested in any authority can only be exercised by that authority, in default whereof, the entire action would be without jurisdiction, void ab i…
2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss.33 & 34---Offences and penalties---Default surcharge---Scope---In case of penalty for late filing of returns, the initial onus of proving of mens…
2022 PTD 783 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
AYAN TRADING COMPANY, FAISALABAD VS COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD S.11---Sales Tax Special Procedures Rules, 2007, Chap. XIII [Rr. 58S & 58T]---Special procedure for payment of extra sales tax on specified electric…
2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S. 21---Deregistration and blacklisting---Change of address---Tax payer was aggrieved of order passed by tax authorities under S. 21(2) of Sales Tax Act, 19…
2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S.21(2)---Term 'satisfied'---Scope---When term satisfaction is used for the purpose of judicial determination, it is necessary that nothing more nor less it…
2022 PTD 799 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
GRAVITY TRADING CO. HYDERABAD VS COMMISSIONER INLAND REVENUE ZONE-I, RTO, HYDERABAD S.21(2)---Term 'committed tax fraud'--- Connotation--- Tax fraud occurs when an individual or business entity willfully and intentionally falsifies informat…
2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD Ss.10, 8, 21 & 73---Tax credit not allowed---Refund of input tax---De-registration, blacklisting and suspension of registration---Certain tra…
2022 PTD 967 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN
ZAHEER SOAP FACTORY (PVT.) LTD. FAISALABAD VS COMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD authorities exercising quasi-judicial powers under a statute are bound to conduct fair adjudication.
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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