Tax Law
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Burden of Proof in case of non custom paid vehiclePowers of a Civil Judge in Ex-Parte SuitsReference to High Court in a case decided by Member Customs Appellant TribunalSee all Case Highlights →2013 S C M R 587
Limitation for challenging a void order --- Scope --- Sales Tax Department passed order in original against the petitioner-company --- Appeal filed against such order was dismissed by the Appellate Tribunal as being time…
PLJ 2018 Islamabad 143
PLJ 2018 Islamabad 143 Present : Miangul Hassan Aurangzeb, J. SOHAIL AHMED JAN—Petitioner versus SIRAJ AHMED JAN and others--Respondents C.R. No. 73 of 2016, decided on 2.10.2017. Civil Procedure Code, 1908 (V of 1908)--…
Suspension of Registration of Sales Tax Registered Person
PLJ 2018 Lahore 1051 Present : Shahid Karim, J. M/s. IMRAN ALI LUBRICANTS--Petitioner versus FEDERATION OF PAKISTAN and others--Respondents W.P. No. 39468 of 2016, decided on 2.4.2018. Sales Tax Rules, 2006-- ----R. 12(d…
The Pakistan Animal Quarantine (Import and Export of Animal and Animal Products) Ordinance, 1979
THE GAZETTE OF PAKISTAN, EXTRA., SEPT. 17, 1979 ORDINANCE to regulate the import, export and quarantine of animals and animal products. WHEREAS it is expedient to regulate the import, export and quarantine of animals and…
THE ELECTORAL LAWS (AMENDMENT) ORDINANCE, 2013
ORDINANCE NO. IV OF 2013 An Ordinance further to amend the Representation of the People Act, 1976 and the Electoral Rolls Act, 1974 [Gazette of Pakistan , Extraordinary, Part-I, 9 th May, 2013] No. F. 2(1)/2013-Pub.— The…
DRAFT GROUP COMPANIES REGISTRATION REGULATIONS, 2008
SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN Islamabad, the ________, 2008 NOTIFICATION S.R.O. _________ 2008. In exercise of powers conferred by section 506A of the Companies Ordinance, 1984 (XLVII of 1984), the follo…
Pecuniary Jurisdiction in case of confiscated vehicle
PLJ 2013 Tax Cases ( Qta .) 93 (DB) Present: Muhammad Noor Meskanzai and Abdul Qadir Mengal , JJ. COLLECTOR OF CUSTOMS, QUETTA --Appellant versus CUSTOMS, SALES TAX AND CENTRAL EXCISE, APPELLATE TRIBUNAL-III, QUETTA and…
Reference to High Court in a case decided by Member Customs Appellant Tribunal
PLJ 2013 Tax Cases (Kar.) 119 (DB) Present: Aqeel Ahmed Abbasi and Sadiq Hussain Bhatti, JJ. MUHAMMAD GUL--Applicant versus MEMBER JUDICIAL, CUSTOMS APPELLANT TRIBUNAL, KARACHI and another--Respondents Special Customs Re…
Seizure of Vehicle used in smuggling goods
PLJ 2013 Tax Cases ( Qta .) 54 (DB) Present: Jamal Khan Mandokhail and Ghulam Mustafa Mengal , JJ. COLLECTOR OF CUSTOMS, FEDERAL EXCISE AND SALES TAX, QUETTA --Appellant versus RAMZAN and another--Respondents Custom Refe…
Tax on the transfer of property in Pakistan
Citation Name : 2009 SCMR 1070 SUPREME-COURT Side Appellant : TEHSIL MUNICIPAL ADMINISTRATION Side Opponent : NOMAN AZAM R. 3—Punjab Local Governments (Taxation ) Rules, 2001, R.9(2)–Constitution of Pakistan (1973), Ar…
Election Petition - Nomination Papers Rejected
Present: Sagheer Ahmad Qadri , Kh . Imtiaz Ahmad and Ch. Muhammad Younis , JJ. Malik MUHAMMAD SAMEEN KHAN--Appellant versus RETURNING OFFICER etc.--Respondents Election Appeal No. 1 of 2012, heard on 10.1.2012. Represent…
WHY WEALTH TAX AND GAIN TAX ENDED
Since 1980, the wealth statements of the generals, journalist and the people in close connection with these two started bulging in month if not in days. As the war on Russia proceeded, many of these found it very hard…
The Supreme Court Fees Order 2009
Supreme Court Of The United Kingdom The Supreme Court Fees Order 2009 Made30th July 2009 Laid before Parliament 4th August 2009 Coming into force1st October 2009 The Lord Chancellor, with the agreement of the Treasury, m…
THE COFFEE ACT, 1942
THE COFFEE ACT, 1942.ACT NO. 7 OF 1942.[2nd March, 1942.] An Act 1*[to provide for the development under the control of the Union of the coffee industry]. WHEREAS it is expedient 1*[to provide for the development under t…
What is cause of Action?
PLJ 2011 Karachi 52 Present: Muhammad Ali Mazhar, J. NORMEEN SHAFI--Applicant versus AMJAD SHAFI and 5 other--Respondents C.R.A. No. 27 and C.M.A. No. 146 of 2007, decided on 16.5.2011. Cause of action-- ----Right to jud…
Burden of Proof in case of non custom paid vehicle
PLJ 2009 Quetta 76 (DB) Present: Amanullah Khan Yasinzai, C.J. and Mehta Kailash Nath Kohli, J. Syed MUHAMMAD QASIM--Applicant versus ADDL. COLLECTOR CUSTOM (ADJUDICATION) CUSTOMS HOUSE, COLLECTORATE OF CUSTOMS, AIRPORT…
Judgment on confiscation of non custom paid vehicles
PLJ 2003 Lahore 628 (DB) Present: tassaduq hussain jilani and asif saeed khan khosa, JJ. COLLECTOR OF CUSTOMS, LAHORE-Appellant versus AZEEM AHMED-Respondent Customs Appeal No. 333 of 2002, decided on 14.10.2002. (i) Cus…
Is Gratuity a deducible expense
PLJ 2001 Lahore 36 (DB) Present: nasim sikandar & JAWWAD S. khawaja, JJ. M/s. NIDA-I-MILLAT (PVT.) LIMITED, LAHORE-Petitioner versus COMMISSIONER OF INCOME TAX, ZONE-I, LAHORE-Respondent C.T.R. No. 24 of 1989, heard on 2…
Powers of a Civil Judge in Ex-Parte Suits
PLJ 1992 SC 94 Present: DR.NASIM HASAN SHAH, RUSTAM S. SIDHWA AND MUHAMMAD AFZAL LONE, J. M/s. FRIEND ENGINEERING CORPORATION-Appellant versus GOVERNMENT OF PUNJAB and 4 others-Respondents Civil Appeal No.93 of 1987, acc…
Messrs World Trade Enterprises, Customs C&F Agents and others V. Customs Appellate Tribunal Bench-I and others,
2017 P T D 1472 [Balochistan High Court] Before Muhammad Kamran Khan Mulakhail and Naeem Akhtar Afghan, JJ Messrs WORLD TRADE ENTERPRISES, CUSTOMS C&F AGENTS and others Versus CUSTOMS APPELLATE TRIBUNAL BENCH -…
Collector of Customs, through Additional Collector of Customs V. Messrs Haji Ballow Khan and another,
2015 P T D 1080 [Balochistan High Court] Before Muhammad Kamran Khan Mulakhail and Mrs. Syeda Tahira Safdar, JJ COLLECTOR OF CUSTOMS, through Additional Collector of Customs versus Messrs HAJI BA…
Commissioner Inland Revenue Zone-II, Regional Tax Office, Quetta V. Deenar Industries (Pvt.) Ltd. and another,
2026 P T D 329 [Balochistan High Court] Before Iqbal Ahmed Kasi and Muhammad Aamir Nawaz Rana, JJ COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, QUETTA Versus DEENAR INDUSTRIES (PVT.) LTD. and another…
The Director Directorate of Intelligence and Investigation Customs FBR, Quetta through Deputy Director and others V. Messrs International Business Hub and others,
2023 P T D 1695 [Balochistan High Court] Before Abdullah Baloch and Iqbal Ahmed Kasi, JJ The DIRECTOR DIRECTORATE OF INTELLIGENCE AND INVESTIGATION CUSTOMS FBR, QUETTA through Deputy Director and others Versus …
Collector, Model Customs Collectorate, Custom House, Gawadar at Gaddani V. Messrs Byco Petroleum Pakistan Limited and another,
2025 P T D 112 [Balochistan High Court] Before Muhammad Kamran Khan Mulakhail and Shaukat Ali Rakhshani, JJ COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE, GAWADAR AT GADDANI Versus Messrs BYCO PETROLEUM …
Collector of Customs (Enforcement), Custom House Airport Road Quetta V. M/s. Abdul manan and another,
PLJ 2025 Quetta 42 (DB) Present: M UHAMMAD HASHIM KHAN KAKAR , SHAUKAT ALI RAKHSHANI JJ. COLLECTOR OF CUSTOMS (ENFORCEMENT), CUSTOM HOUSE AIRPORT ROAD QUETTA --Applicant versus M/s. ABDUL MANAN and another --Resp…
Messrs Pakistan Ship Breaker's Association and others V. Government of Balochistan, through Secretary Ministry of Planning and Development, Quetta and 2 others,
2025 C L C 769 [Balochistan] Before Muhammad Hashim Khan Kakar, CJ and Muhammad Aamir Nawaz Rana, J Messrs PAKISTAN SHIP BREAKER'S ASSOCIATION and others ---Petitioners Versus GOVERNMENT OF BALOCHISTAN, through…
Commissioner Inland Revenue Zone-I, Regional Tax Office, Quetta V. Messrs Balochistan Onyx Development Corporation Ltd.,
2022 P T D 1889 [Balochistan High Court ] Before Zaheer- ud-Din Kakar and Muhammad Aamir Nawaz Rana, JJ COMMISSIONER INLAND REVENUE ZONE -I REGIONAL TAX OFFICE, QUETTA Versus Messrs BALOCHISTAN ONYX DEVELOPMEN…
Collector Model Customs Collectorate of Gawadar V. Syed Shabbir Ahmed Shah and another,
2023 P T D 662 [Balochistan] Before Zaheer- ud-Din Kakar and Muhammad Aamir Nawaz Rana, JJ COLLECTOR MODEL CUSTOMS COLLECTORATE OF GAWADAR Versus Syed SHABBIR AHMED SHAH and another Customs Reference Applicatio…
Collector of Customs, through Additional Collector of Customs, MCC Gawadar, Custom, Gaddani V. Messrs Mehboob Steel Pipe Industry and another,
2025 P T D 1562 [Balochistan High Court] Before Muhammad Najam -ud-Din Mengal and Muhammad Kamran Khan Mulakhail, JJ COLLECTOR OF CUSTOMS, through Additional Collector of Customs, MCC Gawadar, Custom, Gaddani Ve…
Collector Modell Custom Collectorate of Gwadar, Custom House Gaddani, Karachi V. Sardar Muhammad and another,
PLJ 2022 Quetta 175 (DB) Present : MUHAMMAD EJAZ SWATI AND ABDULLAH BALOCH , JJ. COLLECTOR MODELL CUSTOM COLLECTORATE OF GAWADAR, CUSTOM HOUSE GADDANI, KARACHI --Applicant versus SARDAR MUHAMMAD and another --Res…
Collector, Collectorate of Customs, Custom House, Gwadar V. Mr. Naqeebullah,
PLJ 2023 Quetta 1 (DB) Present : MUHAMMAD EJAZ SWATI AND ABDULLAH BALOCH , JJ. COLLECTOR, COLLECTORATE OF CUSTOMS, CUSTOM HOUSE, GAWADAR -- Applicant versus Mr. NAQEEBULLAH-- Respondent Special Customs, Referenc…
Collector, Collectorate of Customs, Custom House, Gwadar V. Wali Muhammad and others,
PLJ 2023 Quetta 19 (DB) Present : MUHAMMAD EJAZ SWATI AND ABDULLAH BALOCH , JJ. COLLECTOR, COLLECTORATE OF CUSTOMS, CUSTOM HOUSE, GAWADAR and others --Appellants versus WALI MUHAMMAD and others --Respondents S.…
Collector, Collectorate of Customs, Custom House, Gwadar V. Abdul Qadir,
PLJ 2023 Quetta 141 (DB) Present : MUHAMMAD EJAZ SWATI AND ABDULLAH BALOCH , JJ. COLLECTOR, COLLECTORATE OF CUSTOMS, CUSTOM HOUSE, GAWADAR and others --Appellants versus ABDUL QADIR and others --Respondents S.…
The Collector of Customs, through Additional Collector of Customs and others V. Akhtar Hussain and others,
2021 P T D 1823 [Balochistan High Court] Before Jamal Khan Mandokhail, CJ and Abdullah Baloch, J The COLLECTOR OF CUSTOMS, through Additional Collector of Customs and others Versus AKHTAR HUSSAIN and others …
Umer Din V. Mairaj-Ud-Din & others,
PLJ 2019 Quetta 77 Present : A BDULLAH BALOCH , J UMER DIN--Petitioner. versus MAIRAJ -UD-DIN & others --Respondents Civil Revision No. 49 of 2017, decided on 24.4.2019. Specific Relief Act, 1877 (I of 1877) --…
Umer Din V. Mairaj-Ud-Din & another,
2019 C L C 1781 [Balochistan] Before Abdullah Baloch, J UMER DIN----Petitioner Versus MAIRAJ -UD-DIN and another ----Respondents Civil Revision No.49 of 2017, decided on 24th April, 2019. Civil Procedure Cod…
Collector of Customs and Customs Collectorate, Balochistan V. Abdul Sattar,
2012 P T D 28 [Balochistan High Court] Before Jamal Khan Mandokhail and Abdul Qadir Mengal, JJ COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, BALOCHISTAN Versus Messrs ABDUL SATTAR and another Custom R…
Inspector-General, Frontier Corps Balochistan v. Allauddin,
2013 P T D 651 [Balochistan High Court] Before Jamal Khan Mandokhail and Ghulam Mustafa Mengal, JJ INSPECTOR -GENERAL, FRONTIER CORPS BALOCHISTAN through Collector of Customs, Sales Tax and Federal Excise…
Collector of Customs, Federal Excise and Sales Tax, Quetta v. Ramzan,
2013 P T D 440 [Balochistan High Court] Before Jamal Khan Mandokhail and Ghulam Mustafa Mengal, JJ COLLECTOR OF CUSTOMS, FEDERAL EXC ISE AND SALES TAX, QUETTA Versus RAMZAN and another Custo…
Coll: of Customs Qta v. Custom Sale Tax & C. Excise,
2013 P T D 59 [Balochistan High Court] Before Muhammad Noor Meskan zai and Abdul Qadir Mengal, JJ COLLECTOR OF CUSTOMS, QUETTA Versus CUSTOMS, SALES TAX AND CENTRAL EXCISE, APPELLATE TRIBUNAL -II…
Noor Ali V. Assistant Collector (AFU) and another,
2018 P T D 816 [Balochistan High Court] Before Mrs. Syeda Tahira Safdar and Abdullah Baloch, JJ NOOR ALI Versus ASSISTANT COLLECTOR (AFU) and another Custom Reference No. 11 of 2015, decided on 18th December, …
Collector of Customs through Additional Collector Custom, MCC Gwadar, Gaddani V. Messrs BYCO Petroleum Pakistan Ltd. and others,
2019 P T D 110 [Balochistan High Court] Before Jamal Khan Mandokhail and Zaheer -ud-Din Kakar, JJ COLLECTOR OF CUSTOMS through Additional Collector Custom, MCC Gwadar, Gaddani Versus Messrs BYCO PETROLEUM PAKIS…
The Collector of Customs, Model Customs Collectorate, Quetta V. Messrs Al-Habib Enterprises and Engineering and others,
2019 P T D 1712 [Balochistan High Court] Before Naeem Akhtar Afghan and Zaheer-ud-Din Kakar, JJ The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORAT E, QUETTA Versus Messrs AL-HABIB ENTERPRISES AND ENGINEERING and o…
The Collector of Customs, Model Customs Collectorate, Quetta V. Fazal Muhammad and others,
2020 P T D 1821 [Balochistan High Court] Before Muhammad Kamran Khan Mulakhail and Abdul Hameed Baloch, JJ The COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, QUETTA Versus FAZAL MUHAMMAD and others Custom…
Government of Balochistan through Collector Kachhi and another V. Hazar Khan and others,
2020 C L C 1498 [Balochistan (Sibi Bench)] Before Abdul Hameed Baloch, J GOVERNMENT OF BALOCHISTAN through Collector Kachhi and another ---- Petitioner Versus HAZAR KHAN and others ----Respondents Civil Revis…
Commissioner Inland Revenue Zone-I, Regional Tax Office, Quetta V. M/s. Quetta Electric Supply Company Limited, Quetta,
PLJ 2023 Quetta 60 (DB) Present : MUHAMMAD HASHIM KHAN KAKAR AND ABDUL HAMEED BALOCH , JJ. COMMISSIONER INLAND REVENUE ZONE -I, REGIONAL TAX OFFICE, QUETTA-- Applicant versus M/s. QUETTA ELECTRIC SUPPLY COMPANY LI…
Mir Muhammad Sadiq Umrani and others V. Returning Officer, PB-11, Nasirabad-I and others,
2019 M L D 1130 [Balochistan] Before Muhammad Hashim Khan Kakar, J Mir MUHAMMAD SADIQ UMRANI and others ---Petitioner Versus RETURNING OFFICER, PB -11, NASIRABAD- I and others ---Respondents Election Petition…
Messrs Saindak Metals Ltd. through Managing Director V. Chairman, Federal Board of Revenue and 3 others,
2017 P T D 2227 [Balochistan High Court] Before Jamal Khan Mandokhail and Nazeer Ahmed Langove, JJ Messrs SAINDAK METALS LTD. through Managing Director Versus CHAIRMAN, FEDERAL BOARD OF REVENUE and 3 others I…
Collector, Collectorate of Customs (Enforcement), Khuzdar, Camp Office at Customs House, Gaddani V. Muhammad Ali and another,
2025 P T D 65 [Balochistan High Court] Before Muhammad Ejaz Swati, ACJ and Sardar Ahmed Haleemi, J COLLECTOR, COLLECTORATE OF CUSTOMS (ENFORCEMENT), KHUZDAR, CAMP OFFICE AT CUSTOMS HOUSE, GADDANI Versus MUHAMM…
Commissioner Inland Revenue Zone-I, Regional Tax Office, Quetta V. M/s. Saindak Metals Ltd. Quetta, Tax Year 2006,
PLJ 2022 Quetta 168 (DB) Present : MUHAMMAD EJAZ SWATI AND ZAHEER -UD-DIN KAKAR , JJ. COMMISSIONER INLAND REVENUE ZONE -I, REGIONAL TAX OFFICE, QUETTA --Appellant versus M/s. SAINDAK METALS LTD. QUETTA, TAX YEAR 2…
Naseebullah Khan V. Abdus Samee Babar,
2017 M L D 1894 [Balochistan] Before Muhammad Ejaz Swati and Abdullah Baloch, JJ NASEEBULLAH KHAN---Appellant Versus ABDUS SAMEE BABAR---Respondent Regular First Appeal No.123 of 2009, decided on 22nd June, 201…
Naseebullah Khan V. Abdus Samee Babar,
PLJ 2018 Quetta 109 (DB) Present : MUHAMMAD EJAZ SWATI AND ABDULLAH BALOCH , JJ. NASEEBULLAH KHAN--Appellant versus ABDUS SAMEE BABAR --Respondent Regular First Appeal No. 123 of 2009, decided on 22.6.2017. Def…
Collector, Model Custom Collectorate, Custom House Gawardar at Gaddani V. Abdul Rahim,
2021 P T D 1035 [Balochistan High Court] Before Naeem Akhtar Afghan and Rozi Khan Barrech, JJ COLLECTOR, MODEL CUSTOMS COLLECTORATE, CUSTOM HOUSE GAWADAR AT GADDANI Versus ABDUL RAHEEM Special Custom Referen…
The Collector of Customs, Model Custom Collectorate, Quetta V. Muhammad Asif and 2 others ,
2021 P T D 993 [Balochistan High Court] Before Naeem Akhtar Afghan and Rozi Khan Barrech, JJ The COLLECTOR OF CUSTOMS, MODEL CUSTOM COLLECTORATE, QUETTA Versus MUHAMMAD ASIF and 2 others Customs Reference App…
Const. P. 1532/2021 (D.B.) M/s Mujahid Oil Refinery Pvt Ltd V/S Fed. of Pakistan and Others
Const. P. 1532/2021 (D.B.) M/s Mujahid Oil Refinery Pvt Ltd V/S Fed. of Pakistan and Others…
3309/2011 Const. P. M/S Ibrahim Fibres Ltd (Petitioner) V/S Prov. of Sindh and ors (Respondent)
Infrastructure fee / cess levied vide Sindh Finance Act, 2017 applicable retrospectively w.e.f. 01.07.1994 is intra vires; all petitions stand dismissed to that effect; however, Insofar as the first four versions of law …
1019/2019 Const. P. Muhammad Ayaz Khan & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Mahmood A. Khan, has pronounced the judgment on 24.07.2020 in the case of Muhammad Ayaz Khan and others v. Federation of Pakis…
128/2011 Spl. Cus. Ref. A. Collector Model Customs Hyderabad (Applicant) V/S M/s Khuda Raheem & anothe (Respondent)
128/2011 Spl. Cus. Ref. A. Collector Model Customs Hyderabad (Applicant) V/S M/s Khuda Raheem & anothe (Respondent)…
3757/2013 Const. P. Yaqoob Ahmed (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Mr. Justice Muhammad Junaid Ghaffar, has pronounced the judgment on 02.07.2020, filed by large number of petitioners, whereby, imposition …
1009/2015 Suit M/s. Century Paper & Board Mills Limited. (Plaintiff) V/S Federation of Pakistan & Others (Defendant)
1009/2015 Suit M/s. Century Paper & Board Mills Limited. (Plaintiff) V/S Federation of Pakistan & Others (Defendant)…
196/2010 Const. P. M/S Pangrio Sugar Mills Ltd and another (Petitioner) V/S Federation of Pakistan and others (Respondent)
196/2010 Const. P. M/S Pangrio Sugar Mills Ltd and another (Petitioner) V/S Federation of Pakistan and others (Respondent)…
279/2007 Spl:Sales Tax Ref: A. Collector of Sales Tax and Fderal Excise (Applicant) V/S M/s. Abbott Laboratorie (Pakitan) Ltd (Respondent)
279/2007 Spl:Sales Tax Ref: A. Collector of Sales Tax and Fderal Excise (Applicant) V/S M/s. Abbott Laboratorie (Pakitan) Ltd (Respondent)…
191/2018 Spl:Sales Tax Ref: A. Commissioner I-R Zone-IV (Applicant) V/S Byco Petroleum Pakistan Ltd. (Respondent)
Default surcharge and penalty, in relation to the circular debt.…
158/2010 I.T.R.A Commissioner (Legal) V/S M/S EFU General Insurance Ltd (Applicant) V/S Commissioner (Legal) V/S M/S EFU General Insurance Ltd (Respondent)
158/2010 I.T.R.A Commissioner (Legal) V/S M/S EFU General Insurance Ltd (Applicant) V/S Commissioner (Legal) V/S M/S EFU General Insurance Ltd (Respondent)…
5220/2017 Const. P. Sami Pharmaceuticals (Pvt) Ltd (Petitioner) V/S Province Of Sindh & Ors (Respondent)
Tag line Dispute regarding value of supply of services of labor and manpower under heading 9829.0000; Held, that under Sindh Sales Tax Act 2011 read with Rule 42(E) of Sindh Sales Tax Rules 2011 such value does not inclu…
132/2019 Const. P. M/s Millennium Mall Management Co (Petitioner) V/S Pakistan and Others (Respondent)
the power to levy, charge, impose and recover any or all tax(es) separately on immovable property is concerned it is an alien object under cantonment laws in the present frame of the Constitution. The tax on the annual r…
4614/2022 Const. P. Hakimsons (Impex) (Pvt) Ltd & Ors (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Levy of tax on deemed income from capital assets in terms of Section 7E of the Income Tax Ordinance, 2001, is valid; within the competence of the Federal Legislature and is not ultra vires to the Constitution.…
5842/2022 Const. P. Shell Pakistan Ltd (Petitioner) V/S Pakistan & Others (Respondent)
Super Tax - Section 4C of the Income Tax Ordinance 2001.…
30/2020 Spl:Sales Tax Ref: A. Fatima Fertilizer Company Limited (Applicant) V/S Commissioner-II SRB (Respondent)
Person liable to tax.…
5113/2021 Const. P. OBS Pakistan Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
The impugned Circular has only restored the process of Section 170 of Ordinance 2001 for claiming refund only however actions which have already been taken thereunder are not open for a scrutiny at least under Section 22…
1764/2014 Suit Muhammad Hussain & Others (Plaintiff) V/S Pakistan & Others (Defendant)
Faced with the presumptive taxation of imports, supplies, contract, exports etc. under section 80-C and 80-CC of the Income Tax Ordinance, 1979, where tax payers challenged the constitutionality of presumptive taxation, …
4942/2022 Const. P. Irfan Hussain Halai & Others (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Levy of CVT on foreign assets through Section 8 of Finance Act, 2022; Held; is not ultra vires and is within the competence of the Parliament under Entry 50 of the Federal Legislative List in 4th Schedule to the Constitu…
1872/2016 Suit Saleem Butt.. (Plaintiff) V/S Pakistan & others (Defendant)
Challenge to the vires of section 230(2) of the Income Tax Ordinance, 2001 on the ground of delegation of excessive legislative power not successful. While making such challenge, the Plaintiff had also to demonstrate in…
59/2007 Spl:Sales Tax Ref: A. Digri Sugar Mills Ltd (Applicant) V/S The Additional Collector of Customs & Ors (Respondent)
59/2007 Spl:Sales Tax Ref: A. Digri Sugar Mills Ltd (Applicant) V/S The Additional Collector of Customs & Ors (Respondent)…
143/2016 I.T.R.A ALLIED ENGINEERING & SERVICE LTD (Applicant) V/S THE COMMISSIONER INLAND REVENUE (Respondent)
143/2016 I.T.R.A ALLIED ENGINEERING & SERVICE LTD (Applicant) V/S THE COMMISSIONER INLAND REVENUE (Respondent)…
2415/2016 Suit Saleem Butt (Plaintiff) V/S Pakistan and Others (Defendant)
Given the mechanism in-built in section 177 of the Income Tax Ordinance, which includes the providing of reasons in writing to the taxpayer, the power conferred on the Commissioner to call for record under section 177(1)…
2019/2015 Suit A&Z Agro Industries (Pvt) Limited. (Plaintiff) V/S Federation of Pakistan & Others.. (Defendant)
Search of premises under section 38 of the Sales Tax Act, 1990, and section 175 of the Income Tax Ordinance, 2001.…
654/2010 I.T.R.A Commissioner (legal) (Applicant) V/S M/s Habib Metropolitan Bank (Respondent)
654/2010 I.T.R.A Commissioner (legal) (Applicant) V/S M/s Habib Metropolitan Bank (Respondent)…
80/2015 I.T.R.A The Commissioner Inland Revenue (Appellant) V/S Tianshi International Pakistan Co (Respondent)
80/2015 I.T.R.A The Commissioner Inland Revenue (Appellant) V/S Tianshi International Pakistan Co (Respondent)…
599/2009 I.T.R.A M/s. Karachi Electric Supply Corporation Ltd. (Applicant) V/S The Commissioner of Income Tax (Respondent)
599/2009 I.T.R.A M/s. Karachi Electric Supply Corporation Ltd. (Applicant) V/S The Commissioner of Income Tax (Respondent)…
2500/2015 Spl:Sales Tax Ref: A. Commissioner Inland Revenue Zone-IV (Applicant) V/S M/s. Hamdam Paper Products (Pvt) Ltd. (Respondent)
2500/2015 Spl:Sales Tax Ref: A. Commissioner Inland Revenue Zone-IV (Applicant) V/S M/s. Hamdam Paper Products (Pvt) Ltd. (Respondent)…
1916/2016 Const. P. M/s Continental Biscuit (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
Input Tax adjustment denied pursuant to section 8(1)(h) & (i). Held-yes-Petition dismissed.…
1995/2016 Const. P. M/s Dairy Land (Pvt) Ltd (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
It is also, prima facie, evident that vires of the Act 2016 has not been challenged, but the notification, so issued under such Act, impugned. A challenge to application of notification only without assailing the vires o…
3548/2019 Const. P. M/s Younus Textile Mills (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
3548/2019 Const. P. M/s Younus Textile Mills (Petitioner) V/S Fed. of Pakistan and Others (Respondent)…
62/2015 Suit M/s. Getz Pharma (Pvt) Limited. (Plaintiff) V/S Province of Sindh & Others (Defendant)
62/2015 Suit M/s. Getz Pharma (Pvt) Limited. (Plaintiff) V/S Province of Sindh & Others (Defendant)…
1710/2012 Const. P. Fauji Oil Terminal & Distribution Company Ltd., (Petitioner) V/S Pakistan, through the Secretary, Revenue Division & Ex-Officio Chairman, Federal Board of Revenue, Islamabad& 2 others, (Respondent)
1710/2012 Const. P. Fauji Oil Terminal & Distribution Company Ltd., (Petitioner) V/S Pakistan, through the Secretary, Revenue Division & Ex-Officio Chairman, Federal Board of Revenue, Islamabad& 2 others, (Respondent)…
2/2017 Spl:Sales Tax Ref: A. IMS Health Pakistan (Pvt) Ltd. (Applicant) V/S Commissioner-II SRB (Respondent)
It is the consideration in money including federal and provincial duties and taxes which constitute value of taxable services which the person provides against the consideration but it excludes the amount of sales tax un…
3044/2020 Const. P. M/s Textiles Pvt Ltd (Petitioner) V/S Province of Sindh & Ors (Respondent)
3044/2020 Const. P. M/s Textiles Pvt Ltd (Petitioner) V/S Province of Sindh & Ors (Respondent)…
5482/2017 Const. P. Nestle Pakistan Ltd (Petitioner) V/S The F.B.R & Ors (Respondent)
Role of Customs in recovery of income tax and sales tax post clearance of imports.…
5577/2023 Const. P. SICPA Inks Pakistan Pvt Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Estimate of Advance Tax under Section 147 of Income Tax Ord 2001; such estimate cannot be disputed or challenged by the Commissioner…
5107/2021 Const. P. Atlas Honda Ltd (Petitioner) V/S Pakistan and Others (Respondent)
Sectoral benchmark ratios are therefore figures for various business metrics that must be used by the Commissioner to determine taxable income for a taxpayer where a taxpayer has been lawfully selected for audit but is u…
6211/2016 Const. P. M/s Liberty Mills Ltd and Ors (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)
6211/2016 Const. P. M/s Liberty Mills Ltd and Ors (Petitioner) V/S Fed. of Pakistan and Ors (Respondent)…
5128/2020 Const. P. Farkhunda Muslim (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
A Divisional Bench of this Court comprising of Mr. Justice Aqeel Ahmed Abbasi and Justice Mrs. Rashida Asad has pronounced the judgment on 22nd December 2020 in the case of Aameer Mustaaly Karachiwalla v. Deputy Commissi…
43/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Shaikh Nasir Ali (Respondent)
43/2009 Spl. Cus. Ref. A. Collector of Customs (Applicant) V/S Shaikh Nasir Ali (Respondent)…
200/2003 I.T.C The Commissioner of Income Tax (Appellant) V/S M/S. Dewan Khalid Textile Mills Ltd (Respondent)
200/2003 I.T.C The Commissioner of Income Tax (Appellant) V/S M/S. Dewan Khalid Textile Mills Ltd (Respondent)…
4729/2021 Const. P. Wazir Ali Ind Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Since 2010, Commissioner entrusted with the mandate of calling the record as and when required. Now one thing is for sure that this "as and when required" is not meaningless as being consistently followed and maintained …
24/2020 M.A. MUHAMMAD SHAH KAKAR THR ATTORNEY AHMED SHAH (Appellant) V/S INTELLECTUAL PROPERTY TRIBUNAL AT SINDH & BALOCHIS (Respondent)
SRO 170(I)/2017 dated 17.03.2017 is for "imported goods only" and was not applied to parallel or grey market imports and de-minimis imports. Powers to take action, detention, seizure, confiscation of goods imported into …
836/2012 Suit KHURRAM NASEEMUDDIN (Plaintiff) V/S FEDERATION OF PAKISTAN & OTHERS (Defendant)
Specific Relief Act (I of 1877)--- ----Ss.42, 54, 56 (d) & (e)---Federal Investigation Agency Act, 1974 (VIII of 1975), S.5---Suit for declaration and injunction---Criminal investigation---Refusal of injunction---Plainti…
8233/2019 Const. P. Sapphire Textile Mills Ltd (Petitioner) V/S Fed. of Pakistan and Others (Respondent)
Tax credit - A challenge to the vires of section 65B of the Income Tax Ordinance 2001, post amendment vide the Finance Act 2019.…
200/2019 Suit Agha Steel Industries Ltd. (Plaintiff) V/S Directorate of Intelligence & Investigation & Ors. (Defendant)
Sales Tax Act & Income Tax Ordinance, 2001 - Power to search premises of a taxpayer under S. 38 of Sales Tax Act and Section 175 of the Income Tax Ordinance 2001 can only by permitted when "some proceedings" are already …