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Case Laws on following Topics:

recovery of outstanding duty

Powers of Inspecting [Additional Commissioner

Amendment of assessment

Refusal to provide requested information

Determination of Customs Value

Determination of sales tax liability

Refund of Customs Duty

Annulled and setting aside

Assessment of duty

Public interest litigation

Smuggling— Seizure of Goods

Amendment of Assessment

Amendment of default surcharge

Registration

Taxable supply

Misdeclaration and fiscal faud

Import of goods

Determination of sales tax liability

Arms length

Assessment of duty

Stock in trade

Stock in trade

Purpose

Tax credit not allowed

Supply— Taxable activity

Default surcharge--- Willful default

Advance income tax --- Auction by High Court

Smuggling of antiques

Exemption from income

Taxing Statute

Revisional Jurisdiction of (I.A.C)

Imposition of wealth tax

transfer of the right

Supply Sale and Transfer

Amendment of Assessment

Recovery of sales tax--- Limitation

Limitation

Event Management Services

Telecommunication services

Jurisdiction of High Court

Value of goods

Retail price

Transaction value

Input tax adjustment

Brokerage or commission

Amendment of assessment

“Rectification” of mistake

Amendment was the formal revision

Business

“Smuggling” --- Burden of proof

Smuggling/ betal nuts

Nature of Jurisdiction

Recalling of order

Nature of Jurisdiction

Assessment

Show cause notice

Maintainability

Sales tax registration

Administration of justice

Administration of justice

Recovery of tax demand

Amendment of assessment

Delay in filing appeal

Civil suit

Goods Declaration

Suit before High Court

Power of entering and searching premises of tax-payer

Failure to pay Sales Tax

Misdeclaration— Upfront duty and taxes

Interpretation of taxing

Import of motor vehicles— Advance tax on private motor vehicles

Fine/Penalty

Permissible deductions

Withholding tax statement

Decisions of Supreme and High Court

Direction of Supreme Court binding on other courts

Salary; Golden Handshake

Hardship or inconvenience caused to a citizen

Seizure of imported goods

Income tax refund

Export of fuel; ISAF

Rectification of order of Appellate Tribunal

Representation to the president of Pakistan

customs value of goods and assessment of duty

Attachment of property/ Misuse of authority

Regulatory duty

Regulatory duty

Regulatory duty on exported goods

Recovery of property tax---Valuation of property

Power of State to impose and collect taxes

Amendment of Assessment

Amendment of Assessment

Powers and functions of the Federal Board of Revenue

Purposive approach

Amendment of assessment; Bad debt/ Selection of case audit;

Release of vehicle

Reference to High Court

Transporting of narcotic

Best judgment assessment

Assessment; rims of motor cycle

Case Laws

Case Law
  1. 2013 PTD 446 | Sindh High Court | recovery of outstanding duty | Customs Act, 1969 Ss. 202 | Constitution of Pakistan, 1973 Ss.199
    2.
  2. 2013 PTD 1140 | Appellate Tribunal Inland Revenue | Powers of Inspecting [Additional Commissioner | Income Tax Ordinance (XXXI of 1979)----Ss. 66A & 62--- | Income Tax Ordinance (XLIX of 2001), S.122(5A)---
    3.
  3. 2013 PTD 1152 | Appellate Tribunal Inland Revenue | Amendment of assessment | Income Tax Ordinance, 2001 | Ss.122,122(2), & 120
    4.
  4. 2013 PTD 1293 | | Refusal to provide requested information | Income Tax Ordinance, 2001 S. 216,3,8,10,15,16,17,18 & 19(2) | Constitution of Pakistan, Art.19-A
    5.
  5. 2017 PTD 2490 | Customs Appellate Tribunal | Determination of Customs Value | Customs Act 1969 | Ss. 25 & 32---S.R.O. No. 659(I)/2007, dated 30-6-2007
  6. 2017 PTD 2488 | Lahore High Court | Determination of sales tax liability | Sales Tax Act (VII of 1990) | Ss. 47, 3 & 7
  7. 2017 PTD 2485 | Federal Tax Ombudsman | Refund of Customs Duty | Establishment of the Office of Federal Tax Ombudsman Ordinance 2000 | Ss. 2(3), 9 & 10 Customs Act 1969 Ss. 33 & 18
  8. 2017 PTD 2480 | Lahore High Court | Annulled and setting aside | Sales Tax Act 1990 | S.45(2)
    9.
  9. 2017 PTD 2474 | Sindh High Court | Assessment of duty | Customs Act (IV of 1969) | Ss. 32, 80, 81(4) & 196
  10. 2017 PTD 2469 | Lahore High Court | Public interest litigation | Sales Tax Act 1990 S.3 | Constitution of Pakistan, Arts.77 & 199
  11. 2017 PTD 2463 | Customs Appellate Tribunal | Smuggling— Seizure of Goods | Customs Act 1969 | Ss. 2(KK)(S), 16, 156(1)(89), 168(1), 181 & 194-A
  12. 2017 PTD 2461 | Lahore High Court | Amendment of Assessment | Income Tax Ordinance 2001 | Ss. 122(5) & 133
    13.
  13. 2017 PTD 2456 | Sindh High Court | Amendment of default surcharge | Sindh Sales Tax on Services Act 2011 | Ss. 24, 44 & 63
    14.
  14. 2017 PTD 2450 | Appellate Tribunal Inland Revenue | Registration | Sales Tax Act 1990 | Ss 2(25), 3, 6, 11, 14, 22, 23, 29 & 46---Sales Tax Rules, 2006, Rr.5, 6, 13(2) & 20(2)(b)---SRO 555(I)/2006 dated 5-6-2006---S.R.O. 480(I)/2007 dated 9-6-2007---
  15. 2017 PTD 2447 | Lahore High Court | Taxable supply | Sales Tax Act 1990 | Ss. 8, 3 & 47
    16.
  16. 2017 PTD 2435 | Customs Appellate Tribunal | Misdeclaration and fiscal faud | Customs Act 1969 | Ss. 32, 32-A, 79, 80, 156(1)(14)(14-A), 179 & 194-A---SRO No.1125(I)/2011, dated 31-12-2011
  17. 2017 PTD 2431 | Lahore High Court | Import of goods | Customs Act 1969 S. 18, 25 & 30 | Constitution of Pakistan, Art. 199---SRO No.563(I)/2017 dated 01.07.2017
  18. 2017 PTD 2424 | Lahore High Court | Determination of sales tax liability | Sales Tax Act 1990 | Ss.7, 66, 33, 11 & 47
    19.
  19. 2017 PTD 2413 | Sindh High Court | Arms length | Income Tax Ordinance 2001 | Ss. 13(7), 85(2) & (3), 108, 109 & 133
  20. 2017 PTD 2403 | Customs Appellate Tribunal | Assessment of duty | Customs Act 1969 | Ss. 25, 79, 80, 157, 168, 193 & 194-A
  21. 2017 PTD 2380 | Lahore High Court | Stock in trade | Sales Tax Act (VII of 1990) | Ss. 33 & 34
    22.
  22. 2017 PTD 2380 | Lahore High Court | Stock in trade | Words and phrases |
  23. 2017 PTD 2380 | Lahore High Court | Purpose | Words and phrases--- |
  24. 2017 PTD 2380 | Lahore High Court | Tax credit not allowed | Sales Tax Act (VII 1990) | Ss. 7, 8 & 3
  25. 2017 PTD 2380 | Lahore High Court | Supply— Taxable activity | Sales Tax Act 1990 | Ss. 3, 2(33), 2(35) & 2(41)
  26. 2017 PTD 2377 | Islamabad High Court | Default surcharge--- Willful default | Sales Tax Act 1990 | S. 34
    27.
  27. 2017 PTD 2366 | Sindh High Court | Advance income tax --- Auction by High Court | Income Tax Ordinance 2001 | Ss. 161, 162, 182(2), 205 & 236-A---Constitution of Pakistan Arts. 176 & 192
  28. 2017 PTD 2357 | Customs Appellate Tribunal | Smuggling of antiques | Customs Act (IV of 1969) | Ss. 2(s), 9, 10, 16, 156(1)(8)(89), 157(2), 179 & 194-A(4)
  29. 2017 PTD 2340 | Lahore High Court | Exemption from income | Income Tax Ordinance 2001 | Ss. 53, 159, Cl, 47B of Part IV of Second Sched & Cl. 57 of Part I of the Second Sched
  30. 2017 PTD 2316 | APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI | Taxing Statute | Interpretation of statutes |
  31. 2017 PTD 2316 | APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI | Revisional Jurisdiction of (I.A.C) | Wealth Tax Act 1963 [Since repealed] | Ss 17-B
    32.
  32. 2017 PTD 2316 | APPELLATE TRIBUNAL INLAND REVENUE, KARACHI BENCH, KARACHI | Imposition of wealth tax | Wealth Tax Act 1963 [Since repealed] | Ss. 2(e)(ii), 16(3), 23 & 17-B
    33.
  33. 2017 PTD 2296 | Lahore High Court | transfer of the right | Sales Tax Act (VII of 1990) | Ss. 2(33) & 2(41
  34. 2017 PTD 2296 | Lahore High Court | Supply Sale and Transfer | Sales Tax Act 1990 | Ss. 3(3B), 2(33), 2(41) & Ninth Sched.---Constitution of Pakistan, Art. 199 & Entry No. 49 of Part I of the Forth Sched
  35. 2017 PTD 2291 | Inland Revenue Appellate Tribunal | Amendment of Assessment | Income Tax Ordinance (XLIX of 2001) | Ss. 29, 114, 120 & 122(5-A)
    36.
  36. 2017 PTD 2284 | Lahore High Court | Recovery of sales tax--- Limitation | Sales Tax Act (VII of 1990) | Ss. 74 36(3) & 47
    37.
  37. 2017 PTD 2284 | Lahore High Court | Limitation | Law of limitation |
  38. 2017 PTD 2280 | Inland Revenue Appellate Tribunal | Event Management Services | Sindh Sales Tax on Services Act 2011 | S. 43 Second sched.
    39.
  39. 2017 PTD 2269 | Islamabad High Court | Telecommunication services | Federal Excise Act (VII of 2005) | -Ss. 7, 3 & Sched. Constitution of Pakistan, Arts. 270AA, 142, 199 & Forth Sched.--Federal Excise Rules, 2005, R. 43---S.R.O. No. 550(I)/ 2006 dated 05.06.2006
  40. 2017 PTD 2269 | Islamabad High Court | Jurisdiction of High Court | Constitution of Pakistan | Art.199
  41. 2017 PTD 2265 | Customs Appellate Tribunal | Value of goods | Customs Act (IV of 1969) | Ss. 25 & 81(3)
    42.
  42. 2017 PTD 2255 | Lahore High Court | Retail price | Customs Act 1969 | Ss. 25, 32, 79 & 8 Federal Excise Act 2005 Ss. 4(2) & 3 Sales Tax Act (1990) S. 47 CBR Letter C.No. 1(20)-CEB/94 dated 27.9.19940
  43. 2017 PTD 2250 | Customs Appellate Tribunal | Transaction value | Customs Act 1969 | Ss. 25, 32, 79 & 80
  44. 2017 PTD 2247 | Lahore High Court | Input tax adjustment | Sales Tax Act 1990 | Ss.73, 3, 8A, 7 & 47
  45. 2017 PTD 2234 | Inland Revenue Appellate Tribunal | Brokerage or commission | Income Tax Ordinance 2001 | Ss. 133-A & 233
  46. 2017 PTD 2227 | Balochistan High Court | Amendment of assessment | Income Tax Ordinance 2001 | Ss. 221, 122 & 133
  47. 2017 PTD 2227 | Balochistan High Court | “Rectification” of mistake | Income Tax Ordinance 2001 | Ss.221
    48.
  48. 2017 PTD 2227 | Balochistan High Court | Amendment was the formal revision | Income Tax Ordinance 2001 | Ss.221 & 122
  49. 2017 PTD 2227 | Balochistan High Court | Business | Interpretation of statute |
  50. 2017 PTD 2217 | Customs Appellate Tribunal | “Smuggling” --- Burden of proof | Customs Act 1969 | Ss. 2(s), 16, 168, 177 & 186---SRO No.118(I)/83, dated 12-2-83---S.R.O. No.486(I)/2007 Qanun-e-Shahadat (10 of 1984), Arts.117 & 121

Judgments

Judgments
  1. Appellate Tribunal Inland Revenue | 2013 PTD 420 | Sales Tax Act, 1990 | 36,36(1),4,13,2(41),2(28),SixthSched
  2. Peshawar High Court | 2013 PTD 438 | Customs Act, 1969 | 32
  3. Appellate Tribunal Inland Revenue | 2013 PTD 444 | Sales Tax Act, 1990 | 2(14),21,
  4. Lahore High Court | 2013 PTD 463 | Customs Act, 1969 | Ss. 81,81(2), & 81(4)
  5. Appellate Tribunal Inland Revenue | 2013 PTD 1127 | Income Tax Ordinance, 1979 | FifthSched
  6. Sindh High Court | 2013 PTD 446 | Customs Act, 1969 | 202
  7. Income Tax Appellate Tribunal | 2010 PTD 679 | Income Tax Ordinance, 1979 | FourthSched.,5(a),5(b)
  8. Income Tax Appellate Tribunal | 2010 PTD 679 | |
  9. Lahore High Court | 2010 PTD 1366 | |
  10. Sindh High Court | 2010 PTD 1094 | |
  11. Sindh High Court | 2010 PTD 1094 | Income Tax Ordinance, 1979 | 13,13(1)(e),13(2)
  12. Islamabad High Court | 2010 PTD 1506 | Income Tax Ordinance, 2001 | 122,122(1),122(4),122(5A),122(5B),210
  13. Federal Tax Ombudsman | 2010 PTD 124 | |
  14. Sindh High Court | 2010 PTD 922 | Customs Act, 1969 | 169
  15. Sindh High Court | 2010 PTD 922 | |
  16. Lahore High Court | 2010 PTD 1216 | Customs Act, 1969 | 157
  17. Lahore High Court | 2010 PTD 1216 | |
  18. Sindh High Court | 2010 PTD 1225 | Customs Act, 1969 | 193
  19. Sindh High Court | 2010 PTD 1225 | |
  20. Lahore High Court | PTD 1311 2010 PTD 2101 | Customs Act, 1969 | 32
  21. Lahore High Court | 2010 PTD 1311 | |
  22. | 2010 PTD 2086 | |
  23. Appellate Tribunal Inland Revenue | 2010 PTD 2086 | Income Tax Ordinance, 2001 | 148,162,162(1),148(5)(6)
  24. | 2010 PTD 1886 | |
  25. Peshawar High Court | 2010 PTD 515 | |
  26. Peshawar High Court | 2010 PTD 515 | Sales Tax Act, 1990 | 34
  27. Peshawar High Court | 2010 PTD 515 | |
  28. Lahore High Court | 2010 PTD 2403 | |
  29. Lahore High Court | 2010 PTD 2403 | Sales Tax Act, 1990 | 7,8,10
  30. Income Tax Appellate Tribunal | 2009 PTD 900 | |
  31. Islamabad High Court | 2009 PTD 1661 | Income Tax Ordinance, 1979 | 62,26(c),80C
  32. Islamabad High Court | 2009 PTD 1661 | |
  33. Islamabad High Court | 2009 PTD 1661 | Income Tax Ordinance, 1979 | 62,26(c),80C
  34. Sindh High Court | 2009 PTD 131 | |
  35. Sindh High Court | 2009 PTD 66 | Income Tax Ordinance, 1979 | 23,23(2)(xviii)
  36. Sindh High Court | 2009 PTD 66 | Income Tax Ordinance, 1979 | 23,23(2)(xviii)
  37. Sindh High Court | 2009 PTD 66 | |
  38. Sindh High Court | 2009 PTD 66 | Income Tax Ordinance, 1979 | 23,23(2)(xviii)
  39. Appellate Tribunal Inland Revenue | 2009 PTD 521 | Income Tax Ordinance, 2001 | 122,221,2(36)
  40. Sindh High Court | 2009 PTD 331 | |
  41. Sindh High Court | 2009 PTD 331 | Income Tax Ordinance, 1979 | 15,30
  42. Sindh High Court | 2009 PTD 131 | Income Tax Ordinance, 1979 | 65,11,15
  43. Sindh High Court | 2009 PTD 131 | |
  44. Lahore High Court | 2009 PTD 722 | Sales Tax Act, 1990 | 13,2(41),4,7(2),7
  45. Lahore High Court | 2009 PTD 722 | |
  46. Lahore High Court | 2009 PTD 224 | Income Tax Ordinance, 1979 | 62
  47. Lahore High Court | 2009 PTD 224 | |
  48. Sindh High Court | 2009 PTD 1499 | Income Tax Ordinance, 1979 | 18,136
  49. Sindh High Court | 2009 PTD 1499 | Income Tax Ordinance, 1979 | 18,136
  50. Lahore High Court | 2009 PTD 1507 | |

SROs

sros
  1. 1733(I)/2022 | Manual Income Tax Return Forms for Tax Year 2022
  2. 1734(I)/2022 | Updation of Valuation of Immovable Properties (Rawalpindi)
  3. 1735(I)/2022 | Updation of Valuation of Immovable Properties (Dera Ismail Khan)
  4. 1639(I)/2022 | Exemption of Income Tax on on Import of Tomatoes and Onions
  5. 1634(I)/2022 | EXEMPTION OF INCOME TAX ON GOODS FOR RELIEF OPERATION FOR FLOOD AFFECTEES
  6. 1612(I)/2022 | Draft Manual Income Tax Return Form
  7. 1610(I)/2022 | Further amendments in SRO 1180(I)/2022 - Islamabad
  8. 1602(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SHEIKHUPURA
  9. 1590(I)/2022 | Exemption from Income Tax to the PM Flood Relief Fund 2022
  10. 1570(I)/2022 | Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002
  11. 1640(I)/2022 | Exemption of Sales Tax on Import of Tomatoes and Onions
  12. 1635(I)/2022 | EXEMPTION FROM SALES TAX ON IMPORT OF GOODS RECEIVED IN THE EVENT OF NATURAL DISASTER, GIFT OR DONATION
  13. 1636(I)/2022 | EXEMPTION FROM SALES TAX ON IMPORT AND SUPPLY OF GOODS AS CERTIFIED BY NDMA AND PDMA FOR FLOOD AFFECTEES
  14. 1264(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWAL NAGAR
  15. 1263(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF BAHAWALPUR
  16. 1268(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF CHAKWAL
  17. 1261(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GUJRANWALA
  18. 1260(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF HAFIZABAD
  19. 729(I)/2022 | Exemption of Sales Tax on Import of Oxygen Cylinder for Medical Purpose
  20. 587(I)/2022 | FIXATION OF VALUE FOR SUPPLY OF CNG FOR SALES TAX PURPOSES
  21. 563(I)/2022 | Amendment in Sales Tax Rules ,2006 (Refund to Agriculture Tractor Manufacturers)
  22. 541(I)/2022 | Amendment in Rule 150 ZF of Chapter XIV-B in Sub-Chapter-1
  23. 500(I)/2022 | Change in STR-7 Form
  24. 489(I)/2022 | FIXATION OF VALUE OF STEEL PRODUCTS FOR SALES TAX PURPOSE (Suppressed by SRO 501(I)/2023)
  25. 1270(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHELUM
  26. 407(I)/2022 | Change in STR-7 Form
  27. 1256(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF KHUSHAB
  28. 383(I)/2022 | Amendment in Sales Tax Rules, 2006
  29. 1266(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF LASBELA
  30. 1269(I)/2022 | VALUE OF IMMOVABLE PROPERTIES OF LODHRAN
  31. 321(I)/2022 | Change in rate of Sales Tax on petroleum products
  32. 1259(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MANDI BAHAUDIN
  33. 252(I)/2022 | Amendments in Sales Tax Rules, 2006.
  34. 1267(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF MULTAN
  35. 1262(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF RAHIM YAR KHAN
  36. 1257(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SARGODHA
  37. 1258(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF TOBA TEK SINGH
  38. 1272(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF JHANG
  39. 1255(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF SAHIWAL
  40. 1271(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF GWADAR
  41. 1180(I)/2022 | REVISION OF VALUE OF IMMOVABLE PROPERTIES OF ISLAMABAD
  42. 978(I)/2022 | Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022
  43. 820(I)/2022 | Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022
  44. 597(I)/2022 | Amendment in Rule 74 - Service Documents Electronically
  45. 593(I)/2022 | Amendment in SRO 337(I)/2022 dated 02.03.2022
  46. 588(I)/2022 | Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002
  47. 548(I)/2022 | Amendment in S.R.O 345(I)/2022 dated 02.03.2022
  48. 549(I)/2022 | Draft amendment in Rule 74- Service Documents Electronically
  49. 428(I)/2022 | Amendment in SRO 342(I)/2022
  50. 1461(I)/2018 | Change in sales tax rates on petroleum products wef 1st december 2018

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S.M. Ramzan Gillani

Advocate High Court (MA , LL.B & LL.M)
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