Vires of Provincial Duty under Commerce Clause – Article 151 of 1973 Constitution

Mr. Justice Shahid Karim in his judgment has decided the issue regarding challenge to vires of provincial duty under commerce clause – Article 151 of 1973 Constitution in Writ Petition No. 24811 of 2015. 1. This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (Constitution) lays a challenge to the Read more about Vires of Provincial Duty under Commerce Clause – Article 151 of 1973 Constitution[…]

Nature of Income Support Levy (Fee or Tax) under Income Support Levy Act 2013

Mr. Justice Shahid Karim in his judgment has decided the issue regarding nature of income support levy (fee or tax) under Income Support Levy Act 2013 in Writ Petition No. 19763 of 2013. 1. This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (Constitution) invites this Court to hold upon Read more about Nature of Income Support Levy (Fee or Tax) under Income Support Levy Act 2013[…]

Scope and Applicability of Illegal Dispossession Act 2005

Mr. Justice Faisal Arab in his judgment has decided the issue regarding scope and applicability of Illegal Dispossession Act 2005 in Civil Petitions No. 41 of 2008 etc. 1. The legal question before this larger bench to settle is whether anyone who commits the offence described in Section 3 of the Illegal Dispossession Act, 2005 Read more about Scope and Applicability of Illegal Dispossession Act 2005[…]

Charging of Advance Income Tax on Electricity Consumption Only

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue regarding charging of advance income tax on electricity consumption only in Tax Reference No. 27 of 2014. 1. Through instant reference application under Section 133 of the Income Tax Ordinance, 2001 (“Ordinance”), following questions of law, asserted to have arisen out of Read more about Charging of Advance Income Tax on Electricity Consumption Only[…]

Revisional Powers of Chancellor and Advice of Chief Minister

Mr. Justice Amir Hani Muslim in his judgment has decided the issue regarding revisional powers of Chancellor and advice of Chief Minister in Civil Appeal No. 359 of 2013. 1. This Appeal, by leave of the Court, is directed against judgment dated 15.01.2013, passed by the Lahore High Court, Lahore, whereby the Writ Petition filed Read more about Revisional Powers of Chancellor and Advice of Chief Minister[…]

Vires of Section 122(1), 122(5-A) and 210 of Income Tax Ordinance

Mr. Justice Athar Minallah in his judgment has decided the issue regarding vires of section 122(1), 122(5-A) and 210 of Income Tax Ordinance in Writ Petition No. 4001 of 2012. 1. The facts, in brief, are that the petitioners are juridical persons and were served with respective notices under sections 122(5-A) read with 122(9) of Read more about Vires of Section 122(1), 122(5-A) and 210 of Income Tax Ordinance[…]

Withholding Tax Liability of Natural and Juristic persons

Mr. Justice Shahid Jamil Khan in his judgment has decided the issue regarding withholding tax liability of natural and juristic persons in Petition for Tax Reference No. 497 of 2012. 1. This judgment shall also decide PTR Nos. 498, 499, 500, 501, 502, 503, 504, 505, 506, 507, 508 and 509 of 2012, as all Read more about Withholding Tax Liability of Natural and Juristic persons[…]

Imposition of Provincial Excise Duty on Manufacturing of Spirit

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue regarding imposition of provincial excise duty on manufacturing of spirit in Writ Petition No. 18345 of 2012. 1. This single judgment shall dispose of instant petition under Article 199 of the Constitution of the Islamic Republic of Pakistan, 1973 (“Constitution”) as well Read more about Imposition of Provincial Excise Duty on Manufacturing of Spirit[…]

Jurisdiction of Banking Court and Obligations of the Bank

Mr. Justice Shahid Karim in his judgment has decided the issue regarding jurisdiction of banking court and “obligations” of the bank in Civil Original Suit (Banking) No. 25 of 2011. 1. This is a suit for declaration, cancellation of documents, permanent injunction and damages filed under the special jurisdiction conferred upon this Court under the Financial Read more about Jurisdiction of Banking Court and Obligations of the Bank[…]

Taxation of Provincial Government’s Property under Federal Laws

Mr. Justice Qazi Faez Isa in his judgment has decided the issue of taxation of Provincial Government’s property under Federal Laws in Civil Appeal No. 493 of 2011. 1. This appeal assails the judgment dated 30th July 2008 of a learned Single Judge of the Lahore High Court, Lahore, whereby he had partly modified the Read more about Taxation of Provincial Government’s Property under Federal Laws[…]