Corporate, Tax & Commercial Laws of All Times
2,716 Judgments Available
Tax, customs, banking and commercial precedents — income and sales tax, customs confiscation, recovery of finances, banking court procedure and company matters.
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Describe your matter in English, Urdu or Roman Urdu, and attach up to 10 document pages (plaint, petition, written statement, notice, deed, order). Answers cite only judgments from this library.
2,716 matching judgments of 2,716 in this branch
2021 PTD 1 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
COMMISSIONER INLAND REVENUE VS THREE STAR RICE FACTORY Notification---Retrospectivity---Scope---General rule is that a notification cannot operate retrospective but in case it removes defects, superfluities or mischiefs from an existing notification to advance remedy for enforcement of existing rights, it can be applie…
2021 PTD 1 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
COMMISSIONER INLAND REVENUE VS THREE STAR RICE FACTORY Law existing in a particular tax year or tax period is applicable for the purpose of determining tax liability.
2021 PTD 1 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
COMMISSIONER INLAND REVENUE VS THREE STAR RICE FACTORY Remedial and curative legislation---Retrospective effect---Scope---Purpose of remedial and curative legislation is to abridge superfluities, remove defects or mischief from an existing law to redress wrongs and injuries being impinged upon the existing rights---Suc…
2021 PTD 43 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 registered person shall not be entitled to reclaim or deduct input tax paid---Nat…
2021 PTD 80 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 Sales Tax Act, 1990 and subsequent notice to submit record under S.25 of the same,…
2021 PTD 80 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
MUHAMMAD ZAHID VS FEDERAL BOARD OF REVENUE Nature of precedent---Distinction between "obiter dicta" and "ratio decidendi"---Scope---Distinction was to be made between what was ratio decidendi of a case and what was mere obiter dicta---What was necessary for decision of the issue in a case was ratio decidendi and was bi…
2021 PTD 155 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
COMMISSIONER INLAND REVENUE VS SAMSOL INTERNATIONAL (PVT.) LTD. S.34a---Reference to High Court---Exercise of jurisdiction under S.34a of Federal Excise act, 2005---Findings of fact---Scope---Where order of appellate Tribunal was based on findings of facts, after detailed discussion, deliberation and interpretation of…
2021 PTD 162 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 persons holding money on behalf of a taxpayer---Scope---Petitioners assailed ord…
2021 PTD 181 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 by Deputy Collector Customs (Adjudication) before the High Court on the ground…
2021 PTD 192 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 with the proposed addition in order to require him to explain his position before…
2021 PTD 212 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
HONDA ATLAS CARS PAKISTAN LTD. VS FEDERATION OF PAKISTAN Decision making---Principle of proportionality---Applicability---Courts consider whether there has been a disproportionate interference with claimant's rights or interests---Such is where the general concept of proportionality is invoked as a test requiring decis…
2021 PTD 212 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
HONDA ATLAS CARS PAKISTAN LTD. VS FEDERATION OF PAKISTAN S.19---Exemption from customs duty---Federal Government, jurisdiction of---Power vested in Federal Government is regarding exemption from customs duty on any goods subject to certain conditions which may be imposed in a notification issued in official gazette.
2021 PTD 212 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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
Punjab · 2021
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 verification of Export Goods Declarations from Customs Authority and challenged a show…
2021 PTD 275 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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, challenge to the show-cause notice cannot be made in constitutional petition on merits.
2021 PTD 521 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 of---Conferment of powers to officers of DG I&I without specifying functions an…
2021 PTD 521 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 587 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 whole section, and function of proviso was to exclude and take out certain case…
2021 PTD 689 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 Tax Office (RTO) to the Large Taxpayers Office (LTO) at another city, on the groun…
2021 PTD 699 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 shall be preferred to headings providing a more general description.
2021 PTD 699 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 same allegation and evidence in the same transaction.
2021 PTD 699 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 cause notice with the allegations that it imported "Fongitar and Polytar" liquid…
2021 PTD 844 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 being a pharmaceutical company had manufactured certain drugs for which customized…
2021 PTD 871 LAHORE-HIGH-COURT-LAHORE
Punjab · 2021
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 decision---Scope---Department issued a show cause notice to the taxpayer, alleging the…