| Court | Year | Petitioner | Law/Section | Topic | Case Law | Citation/Ref. | View |
|---|---|---|---|---|---|---|---|
| Islamabad High Court | 2023 |
JS BANK LIMITED THROUGH DULY AUTHORIZED/ATTORNEY AND OTHERS
Vs PAKISTAN THROUGH SECRETARY REVENUE AND EX-OFFICIO CHAIRMAN FEDERAL BOARD REVENUE, ISLAMABAD AND OTHERS |
Federal Excise Act 2005 S. 19(6) & 21 Constitution, Art. 199 | Criminal proceedings |
Show-cause notice without jurisdiction-Criminal proceedings, initiating of---Pre-conditions--Petitioners were aggrieved of proceedings initiated by authorities on the allegation of obstructing tax recovery process--- Plea raised by Read More... |
2023 PTD 704 |
|
| Inland Revenue Appellate Tribunal | 2023 |
MESSRS PAKISTAN FRUIT JUICE CO. (PVT.) LTD.
Vs COMMISSIONER INLAND REVENUE, CTO, LAHORE |
Federal Excise Act, 2005 7 | Value determinition for the purposes of duty/ notional value |
Retail price---Scope---Appellant was held liable to include the notional value of Federal Excise Duty in retail price for the purpose of calculating sales tax on the ground that the excise duty was to be factored in while computing the Read More... |
2023 PTD 817 |
|
| Inland Revenue Appellate Tribunal | 2023 |
MESSRS PAKISTAN FRUIT JUICE CO. (PVT.) LTD.
Vs COMMISSIONER INLAND REVENUE, CTO, LAHORE |
Federal Excise Act, 2005 7 | grant of an extension of time |
Recovery of tax- Show cause notice--Adjudication proceedings---Order-in-original--- Limitation--Scope---Commissioner, under subsection (5) of S.11 of the Sales Tax Act, 1990, and subsection (2) of S. 14 of the Federal Excise Act, 2005, Read More... |
2023 PTD 817 |
|
| Supreme Court of Pakistan | 2020 |
MESSRS AL-KHAIR GADOON LTD. Vs THE APPELLATE TRIBUNAL AND OTHERS |
Central Excise Act (I of 1944) S: 4(1)(2), 35 Law: Central Excise Rules, 1944 S: R. 7, 9, 210, 223(6), 294 | Procedural laws & Rules |
Olas Khan v. Chairman NAB (PLD 2018 SC 40) In this case, while commenting on the erroneous assumption of jurisdiction by the High Court in a matter of bail, it was observed that: "it is now settled position in law that merely citing or Read More... |
2020 PTD 18 |
|
| Supreme Court of Pakistan | 2020 |
MESSRS AL-KHAIR GADOON LTD. Vs THE APPELLATE TRIBUNAL AND OTHERS |
Central Excise Act (I of 1944) S: 4(1)(2), 35 Law: Central Excise Rules, 1944 S: R. 7, 9, 210, 223(6), 294 | Show cause notice & incorrect provision of law |
Incorrect provision of law mentioned in the notice---Effect- --Quoting of wrong provisions of law in a show cause notice would not necessarily vitiate the entire process initiated thereunder---In deciding the legal validity of the show Read More... |
2020 PTD 18 |
|
| Appellate Tribunal Inland Revenue | 2001 |
COMMISSIONER OF INCOME-TAX Vs FIRST LEASING CO. OF INDIA LTD. |
Central Excise Act (I of 1944) First Sched, Item No. 04.03 | Pigment/ chemical/ manufacture of pigments |
Red lead/ Litharge—Pigment or chemical—Litharge by itself was a pigment but a chemical that was used in the manufacture of pigments/ Red lead in view of its high toxicity was a dying pigment and was seldom used. First Sched, Item Read More... |
2001 PTD 1799 |
|
| Supreme Court of Pakistan | 2001 |
COLLECTOR, CENTRAL EXCISE, CUSTOM HOUSE, LAHORE AND OTHERS Vs MESSRS RIAZ BOTTLERS (PVT.) LTD., LAHORE AND OTHERS |
Central Excise Act (I of 1944) S.4(2) | Retail Price |
Constitution Read More... |
2001 PTD 1854 2004 PTCL 298 |
|
| Supreme Court of India | 2001 |
PAPER PRODUCTS LTD Vs COMMISSIONER OF CENTRAL EXCISE |
Indian Central Excise Act, 1944 S. 37B | Circular are binding on Department |
Circular/ Effect—Circular are binding on Department/ Correctness of circulars cannot be challenged by Department even on the ground of their being inconsistent with statutory provision/ Indian Central Excise Act, 1944, S.37B. Apart from the fact that Read More... |
2001 PTD 2253 247 ITR 128 |