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[…]

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[…]

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[…]

Recovery of Federal Excise Duty from Retired Partner of the Firm

Mr. Justice Muhammad Sajid Mehmood Sethi in his judgment has decided the issue regarding recovery of Federal Excise Duty from retired partner of the firm in Writ Petition No. 23426 of 2015. 1. Brief facts of the case are that petitioner’s bank account No.BTA-004888-00-6, maintained with respondent No.3, was attached by respondents No.1, 2 and Read more about Recovery of Federal Excise Duty from Retired Partner of the Firm[…]

Scope of Terms Turnover, Services Rendered and Supply of Goods in Tax Laws

Mr. Justice Mian Saqib Nisar in his judgment has decided the issue regarding scope of terms turnover, services rendered and supply of goods in tax laws in Civil Appeals No. 1084 of 2008 etc. 1. These appeals, by leave of the Court, and petitions involve similar question(s) of law, hence are being disposed of together. The Read more about Scope of Terms Turnover, Services Rendered and Supply of Goods in Tax Laws[…]

Levy of Goods Exit Tax with Retrospective Effect

Mr. Justice Mian Saqib Nisar in his judgment has decided the issue regarding levy of goods exit tax with retrospective effect in Civil Appeals No. 158 of 2006 etc. 1. These appeals, by leave of the Court, entail the facts, in that, the appellant is a Zila Council constituted under the provisions of the Punjab Read more about Levy of Goods Exit Tax with Retrospective Effect[…]

Further Tax on Sale of Sugar to Unregistered Persons

Mr. Justice Shahid Jamil Khan in his judgment has decided the issue regarding further tax on sale of sugar to unregistered persons in Sales Tax Reference No. 5 of 2005. 1. This judgment shall decide captioned, as well as, connected Tax References, which are arising out of consolidated judgment dated 27.06.2005 passed by erstwhile Customs, Read more about Further Tax on Sale of Sugar to Unregistered Persons[…]

Charge on Incomes Accrued under Repealed Income Tax Ordinance 1979

Mr. Justice Faisal Arab in his judgment has decided the issue regarding charge on incomes accrued under repealed Income Tax Ordinance 1979 in Civil Appeal No. 1086 of 2009. 1. The controversy in this appeal relates to the income tax return that was filed by the respondent for the income year that ended on 30.6.2001. Read more about Charge on Incomes Accrued under Repealed Income Tax Ordinance 1979[…]

Contradiction in Provisions of Two SROs for Imposition of Excise Duty on Sugar

Mr. Justice Qazi Faez Isa in his judgment has decided the issue regarding contradiction in provisions of two SROs for imposition of excise duty on sugar in Civil Appeal No. 1348 of 2006. 1. Leave to appeal in respect of a learned Division Bench’s judgment dated 10th March 2005 of the Lahore High Court, Lahore Read more about Contradiction in Provisions of Two SROs for Imposition of Excise Duty on Sugar[…]