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2025 P T D (Trib
Messrs TAPE TOWN and others Versus NATIONAL TARIFF COMMISSION and another
Decided Date: Appeal No. 674 of 2025, decided on 17th July, 2025.
Summary: — Ss. 45, 55 & 70 — Final determination, initiating / carrying of — Appeal challenging Preliminary Determination Notice having already been filed — Objection was that since the impugned Preliminary Determination Notice had now merged into the Final D...
2024 P T D 1238
SHAHTAJ SUGAR MILLS LTD. and others Versus GOVERNMENT OF PAKISTAN through Secretary Finance and others
Decided Date: Civil Appeals Nos.749 to 758 of 2013, 900 of 2014, 918, 943 to 946 of 2018 and 1022 of 2019, decided on 25th July, 2024.
Summary: (Against the judgments dated 27.06.2011 of the Lahore High Court, Lahore passed in I.C.A. No.288/2011, dated 22.02.2013 of the High Court of Sindh, Karachi passed in C.Ps. Nos.D-2123, D-2124, D-2126, D-2156, D-2127, D-2128, D-2129, D-2130 and D-2131 ...
2024 P T D 1085
COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE, ISLAMABAD Versus PAKISTAN OILFIELDS LTD., RAWALPINDI and others
Decided Date: Civil Petitions Nos. 3472 to 3475 of 2023, decided on 29th February, 2024.
Summary: (Against the orders of Islamabad High Court, Islamabad, all dated 08.08.2023 passed in W.Ps. Nos. 2436 to 2439 of 2023). — Arts. 185(3) & 199 — Interim order passed by the High Court — Interference by the Supreme Court — Scope — Established practice...
2024 P T D 1070
Messrs TAJ WOOD BOARD MILLS (PVT.) LIMITED and 2 others Versus GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad and others
Decided Date: Civil Petitions Nos. 1896, 1897 and 1900 of 2022, decided on 17th May, 2024.
Summary: (Against the judgment dated 09.02.2022 passed by the Peshawar High Court, Peshawar in Writ Petition No. 5184-P of 2021). — Sixth Sched., Entry No. 152 — Constitution of Pakistan, Art. 25 — Customs General Order No. 08 of 2021 dated 31.08.2021 ("CGO ...
2024 P T D 865
CHIEF COMMISSIONER/COMMISSIONER IR ZONE-II/ZONE-III, RTO, PESHAWAR Versus Messrs AKBAR KHAN FILLING STATION and others
Decided Date: Civil Appeals Nos. 1314 to 1337 of 2014 and Civil Appeals Nos.1611 to 1624 of 2013, decided on 19th December, 2023.
Summary: (Against the judgment dated 26.05.2014 of the Peshawar High Court, Peshawar passed in T.Rs. Nos. 1-P to 23-P of 2013 and judgment dated 03.07.2013 of the Peshawar High Court, Mingora Bench (Dar ul Qaza) Swat passed in T.Rs. Nos.1-M to 13-M of 2011). ...
2024 P T D 798
CANTONMENT BOARD FAISAL and another — Appellants Versus HABIB BANK LIMITED, KARACHI and another — Respondents
Decided Date: Civil Appeals Nos. 1363 to 1365 of 2018 and Civil Misc. Application No. 4728 of 2023, decided on 13th October, 2023.
Summary: — S. 60(1) [as amended by the Cantonments (Amendment) Act (XLVII of 2023)] & Sched. VII — Cantonments (Amendment) Act (XLVII of 2023), S. 2(a)(i) — Constitution of Pakistan, Arts. 140A, 163 & Fourth Sched., Pt.1, Entry 2 — Rules of Business, 1973, Se...
2024 P T D 772
COMMISSIONER INLAND REVENUE Versus Messrs RIAZ BOTTLERS (PVT.) LTD. (Now Lotte Akhtar Beverages (Pvt.) Ltd.)
Decided Date: Civil Petition No.3200-L of 2019, decided on 19th February, 2024.
Summary: (Against the Order dated 12.9.2019 passed by the Lahore High Court, Lahore in P.T.R. No. 142 of 2009). — S. 25(c) — Companies Profits (Workers' Participation) Act (XII of 1968), Ss. 2(c) & 9 — Workers Profit Participation Fund (WPPF) — Amount transf...
2024 P T D 662
COMMISSIONER INLAND REVENUE, ZONE-IV, KARACHI Versus Messrs A.P. MOLLER MAERSK and another
Decided Date: C.Ps. Nos. 560-K to 589-K of 2019, decided on 12th January, 2024.
Summary: (Against the consolidated judgment of High Court of Sindh at Karachi dated 31.05.2019, passed in ITRAs No.22 of 2014, etc.). — S.107 — Treaties for the avoidance of double taxation, interpretation of — Scope — International tax treaties, conventions...
2024 P T D 637
COMMISSIONER INLAND REVENUE, ISLAMABAD Versus Messrs FAUJI FOUNDATION and another
Decided Date: Civil Appeal No.2434 of 2016, decided on 1st November, 2023.
Summary: (On appeal against the judgment dated 25.11.2014 passed by the Islamabad High Court, Islamabad in Income Tax Reference No.04 of 2014). — Ss. 18(1)(d), 122(5) & 122(9) — Amendment of original assessment order — Pre-requisites — Income from business —...
2024 P T D 321
COMMISSIONER INLAND REVENUE, LAHORE Versus Messrs ATTA CABLES (PVT.) LTD., LAHORE and others
Decided Date: Civil Appeal No.247 of 2021, decided on 2nd November, 2023.
Summary: (Against judgment dated 22.4.2019 passed by the Lahore High Court, Lahore in I.C.A. No. 18093 of 2019) — S. 214D [since omitted] — Automatic selection for audit — Scope — In the ordinary course, and in terms of other provisions of the Income Tax Ord...
2024 P T D 306
COLLECTOR OF CUSTOMS and another Versus Messrs YOUNG TECH PRIVATE LIMITED and others
Decided Date: Civil Petitions Nos.890-K to 909-K of 2023, decided on 22nd November, 2023.
Summary: (Against the Order dated 14.03.2023 passed by High Court of Sindh, Karachi in C.Ps. Nos. 5389, 5245, 5004, 6120, 47, 361, 529, 530, 583, 5069, 5689, 6028, 7470, 7668, 7771 of 2021 and 241, 242, 474, 966 of 2023) — S. 10 [as amended by the Finance Ac...
2024 P T D 235
PROVINCE OF SINDH through Secretary, Agriculture Department, Government of Sindh and another Versus MULTILINE ENTERPRISES and another
Decided Date: Civil Appeals Nos. 477 and 478 of 2021, decided on 25th October, 2023.
Summary: (On appeal against judgment dated 24.04.2019 passed by the High Court of Sindh at Karachi in High Court Appeals Nos. 139 and 109 of 2019). — S. 64A — Provincial Government tender for supply of imported tractors — Suit for recovery of advance income ...
2024 P T D 221
Messrs SPRINT OIL AND GAS SERVICES PAKISTAN FZC, ISLAMABAD Versus OIL AND GAS DEVELOPMENT COMPANY LIMITED (OGDCL), ISLAMABAD
Decided Date: Civil Petition No.740 of 2021, decided on 20th October, 2023.
Summary: (Against the judgment dated 21.01.2021 of the Islamabad High Court, Islamabad passed in I.C.A. No.115 of 2019) — Art. 199 — Provincial laws on sales tax on services — Constitutional jurisdiction of (Islamabad) High Court — Scope — Constitutional pet...
2024 P T D 1584
SARDAR MUHAMMAD SHAFIQ TAREEN Versus The COMMISSIONER-IR, ZONE I, RTO, QUETTA
Decided Date: Income Tax Reference No.30 of 2024, decided on 16th October, 2024.
Summary: — Ss.111(1)(b) & 122(5) — Concealed income — Credit entries in the bank account/statement of taxpayer — Definite information — Scope — Term "definite information" means information which is complete and does not require further processing — Bank cred...
2024 P T D 1542
COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD, QUETTA Versus Messrs ABDUL MANAN and another
Decided Date: Customs Reference Application No.09 of 2023, decided on 12th March, 2023.
Summary: — Ss. 2(s), 15, 16, 156(1), (8) & (89), 157(2) & 168 — Imports and Exports (Control) Act (XXXIX of 1950), S.3(1) — Foreign Exchange Regulation Act (VII of 1947 ), S. 8 — Notification No. F.E.2/2017-SB dated 30-08-2017 issued by the State Bank of Paki...
2024 P T D 342
Messrs NOOR UL HAQ through Abdul Samad Versus The GOVERNMENT OF BALOCHISTAN through Chief Secretary Balochistan an 2 others
Decided Date: Constitutional Petition No.1261 of 2019, decided on 11th August, 2022.
Summary: — Ss.14 & 53 — Balochistan Sales Tax Special Procedure (Withholding) Rules, 2018, Rr.1(4) & 3 — Taxing statute — Applicability — Sale tax, recovery of — Scope — Petitioner company was aggrieved of notice issued by Project Director for recovery of sal...
2024 P T D 331
Messrs CONSTRUCTION ASSOCIATION OF PAKISTAN through Authorized Representative and others Versus The GOVERNMENT OF BALOCHISTAN through Chief Secretary and others
Decided Date: Constitutional Petitions Nos.819 and 1312 of 2020, decided on 27th November, 2023.
Summary: — Ss.2(14), 2(86), 6 & 7 — Sales tax on service — Rate — Economic activity — Petitioners/contractors assailed notifications charging sales tax on services and goods — Validity — Rates in question gave two options to petitioners / contractors, they ei...
2024 P T D 196
Messrs SARA ENTERPRISES GOVERNMENT CONTRACTORS through Proprietor Versus SECRETARY FINANCE, GOVERNMENT OF BALOCHISTAN, QUETTA and 2 others
Decided Date: C. P. No. 2026 of 2022, decided on 31st May, 2023.
Summary: — S. 4(2)(a) & Preamble — Prospective/Retrospective application of a new law — Scope — Payment of works, done in the year 1998, by the petitioner (government contractor) was finally decreed in the year 2019, however, the decretal amount was released ...
2024 P T D 1501
Messrs AITIMAD POLYMA PIPE Versus CHIEF COMMISSIONER and others
Decided Date: Writ Petition No.5216-P of 2022, decided on 10th August, 2023.
Summary: — Sixth Schedule, Entry No. 151 — Federal Board of Revenue Act (IV of 2007), S. 4 — Notifications CGO No.08/2021 dated 31-08-2021 & CGO No. 08/2022 dated 31-08-2022 — Constitution of Pakistan, Art.199 — Constitutional petition — Tax exemption — Fede...
2024 P T D 1422
Messrs FRONTIER GREEN WOOD INDUSTRIES (PVT.) LTD Versus COMMISSIONER INLAND REVENUE, WITHHOLDING ZONE, REGIONAL TAX OFFICE, PESHAWAR and others
Decided Date: Malik Shamas Din and Brothers v. The Income Tax and Sales Tax Officer and another 1959 PTD 718; (1824) 9 Wheaton (US) 430 at 438; Madanlal Manoharlal and others v. State of Haryana and another [Writ Petitions (Civil) Nos.1695 of 1987; and 284 and 513 of 1988 decided on 28.11.1989]; Messrs Pakistan WAPDA Foundation v. The Collector of Customs, Sales Tax, Lahore and others 2023 SCMR 79 and Chairman, Federal Board of Revenue, Islamabad v. Messrs Al-Technique Corporation of Pakistan Ltd. and others PLD 2017 SC 99 rel.
Summary: — Fiscal statute — Scientific or technical words — Where a word has a scientific or technical meaning and also an ordinary meaning according to common parlance, it is in the latter sense that in a taxing statute the word must be held to have been use...