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
Tax & Customs judgments1,526 records
2021 PTD 1 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS THREE STAR RICE FACTORY S.122---SRO No.57(I)/2012, dated 24-01-2012---Amendment of assessment---Exemption notification---Retrospective operation---Scope---Taxpayer, being rice mill, had a special tax year star…
2021 PTD 43 LAHORE-HIGH-COURT-LAHORE
NEW CHERAT COAL VS FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad S.8(1)(b)---SRO No.549(I)/2006 dated 05.06.2006---Tax credit not allowed---Input tax adjustment---Goods specified by Federal Government upon which r…
2021 PTD 80 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ZAHID VS FEDERAL BOARD OF REVENUE Ss.72-B & 25---Selection of audit of taxpayer under S.72-B of Sales Tax Act, 1990---Records, documents, provision of---Scope---Petitioner / taxpayer impugned selection for audit under S.72-B of Sal…
2021 PTD 162 LAHORE-HIGH-COURT-LAHORE
Mst. FOUZIA RAZZAK VS FEDERAL BOARD OF REVENUE Ss.140 & 138---Constitution of Pakistan, Art.4---Right of individuals to be dealt in accordance with law---Recovery of tax out of property and through arrest of taxpayer---Recovery of tax from…
2021 PTD 181 LAHORE-HIGH-COURT-LAHORE
M.D STEEL FURNACE VS FEDERATION OF PAKISTAN S.193---Constitution of Pakistan, Art.199---Constitutional petition---Maintainability---Alternate remedy, availability of---Appeal to Collector (Appeals)---Scope---Petitioner assailed order passed…
2021 PTD 192 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, MULTAN ZONE VS FALAH UD DIN QURESHI S.111---Unexplained income or assets---Addition---Scope---Non issuance of separate notice under S.111 of the Income Tax Ordinance, 2001 and failure to confront the taxpayer wi…
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 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 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 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 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 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 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 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 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 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 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 1572 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE, LAHORE VS SARITOW SPINNING MILLS LIMITED, LAHORE Ss.50 & 80C---Deduction of income tax at source---Payments made to associated companies / undertakings---Essential prerequisite for deduction of tax at source-…
2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ARIF ICE FACTORY VS FEDERATION OF PAKISTAN Ss.14 & 3---Registration---Further tax---Extra tax---Scope---Persons who are not registered under the Sales Tax Act, 1990 fall in two distinct classes: firstly, those who are not required…
2021 PTD 1608 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD ARIF ICE FACTORY VS FEDERATION OF PAKISTAN Ss.14 & 3---SRO No.509(I)/2013, dated: 12-06-2013---Registration---Further tax---Extra tax---Scope---Petitioners were engaged in production and sale of "ice" which admittedly stood exempte…
2021 PTD 1705 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE, FAISALABAD VS ZAHID JEE FABRICS LIMITED Ss.114, 120, 122 & 133---amendment of assessment---Filing of revised return by taxpayer during assessment proceedings---Scope---Question before High Court was "whether dur…
2021 PTD 1786 LAHORE-HIGH-COURT-LAHORE
NEW SEA LINE INTERNATIONAL VS FEDERATION OF PAKISTAN Ss.32 & 179---Customs Duty not levied due to any inadvertence, error or misconstruction, or short-levied or erroneously refunded---Mandatory issuance of show-cause notice to importer of s…
2021 PTD 1806 LAHORE-HIGH-COURT-LAHORE
HONDA ATLAS CARS (PAKISTAN) LIMITED VS APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX Ss.2 (27), 6, 33, 34 & 47---Sales tax, recovery of---Sale above retail price---Onus to prove---Roving inquiry---Scope---Appellant was a manufacturing c…
2021 PTD 1861 LAHORE-HIGH-COURT-LAHORE
MUHAMMAD MUNIR PIRACHA VS DEPUTY COMMISSIONER INLAND REVENUE, AUDIT-II, RAWALPINDI Ss. 120, 122 & 176---Self assessment Scheme---Notice to provide information---Taxpayer was aggrieved of notice issued by authorities to provide break up of b…
2021 PTD 2024 LAHORE-HIGH-COURT-LAHORE
SAUDAGAR, EPS INDUSTRIES (PVT.) LTD. VS DEPUTY COMMISSIONER INLAND REVENUE, AUDIT UNIT-02, ZONE-III S.3(1a)---General Clauses act (X of 1897), S.24-a---SRO No.648(I)/2013, dated 09-07-2013---Scope of tax---Further tax---Reasons for decision…
2021 PTD 2149 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER OF INLAND REVENUE VS SUPER FINE INDUSTRY S.177 [as amended]---Audit---Scope---Applicant assailed order passed by Appellate Tribunal whereby it had declared the selection of taxpayer's case for audit under S.177(4) (a) & (d), In…
2021 PTD 2189 LAHORE-HIGH-COURT-LAHORE
COMMISSIONER INLAND REVENUE VS Mst. FARRAH NAZ S.133---Reference to High Court---Exercise of jurisdiction of High Court under S.133 of the Income Tax Ordinance, 2001---Scope---Question of law neither raised nor adjudicated upon Appellate Tr…
2021 PTD 130 PESHAWAR-HIGH-COURT
COLLECTOR SALES TAX VS ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT 47 & 30---Reference to High Court---Persons authorized to file Reference under S.47 of Sales Tax Act, 1990 on behalf of Department---Nature of S.47 of Sales Tax Act, 1990---Sco…
2021 PTD 130 PESHAWAR-HIGH-COURT
COLLECTOR SALES TAX VS ARMY WELFARE TRUST-NIZAMPUR CEMENT PLANT Construction of statutory authority to public officials in a statute---Authority / power to file appeal or reference on behalf of public Department---Scope---Appeal under any s…
2021 PTD 693 PESHAWAR-HIGH-COURT
AKHTAR COMPUTERS PAKISTAN VS ADDITIONAL COLLECTOR Preamble---Finance Act (III of 2006), Preamble & S.1---Provisional Collection of Taxes Act (XVI of 1931), S.3---Commencement of the Finance Act, 2006---Amendment by Finance Act, 2006 in the…
2021 PTD 795 PESHAWAR-HIGH-COURT
GUL AYAZ PLASTIC INDUSTRY VS TRIBAL AREAS ELECTRIC SUPPLY COMPANY, WAPDA HOUSE Ss.13(2)(a) & 159---Sales Tax act (VII of 1990), Ss.3 & 13 (2)(a)---Notifications SRO No.1212(I)/2018, dated 5-10-2018---SRO No.1213(I)/2018, dated 5-10-2018---a…
2021 PTD 822 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI Ss. 168, 162 & 163---Seizure of things liable to confiscation---Power to issue search warrant---Power to search and arrest without warrant---Scope---Law through the…
2021 PTD 822 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI Ss. 168, 162 & 163---Seizure of things liable to confiscation---Power to issue search warrant to search and arrest without warrant---Scope---Department conducted ra…
2021 PTD 822 PESHAWAR-HIGH-COURT
COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS NOOR SHER ALI Ss. 168, 162 & 163---Seizure of things liable to confiscation---Power to issue search warrant; search and arrest without warrant---Scope---Perusal of Ss. 162 & 163…
2021 PTD 962 PESHAWAR-HIGH-COURT
COLLECTOR CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR VS DIYAR MUHAMMAD KHAN Ss.2(s), 168 & 196---Foreign Exchange Regulations Act (VII of 1947), S.8---Notification No.SRO 760(I)/2013 dated 2-9-2013---"Smuggling"---Seizure of goods---Opti…
2021 PTD 1273 PESHAWAR-HIGH-COURT
HAMDAAN ENTERPRISES VS COLLECTOR OF CUSTOMS (APPRAISEMENT AND FACILITATION) MCC, CUSTOMS HOUSE, PESHAWAR Ss.16, 17 & 194---Prohibition and restriction on import of certain goods---Detention, seizure and confiscation of such goods---Release…
Looking for a specific point of law? Search the case-law database in Urdu or English.