Protection against double punishment and self-incrimination. Scope issuance of a notice regarding the same taxed amounts tantamount to double jeopardy which cannot be given legal credence but also offends and defies the fundamental rights set out in Art. 13 of the Constitution, which provides that no person shall be prosecuted and punished for the same offence more than once. Doctrine of “double jeopardy” which corresponds to the principle of “Autre Fois Acquit and Autre Fois Convict” always prohibits the duplicate trial and duplicate punishment for the same offence.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Inland Revenue Appellate Tribunal | 2022 | MESSRS SHAHPOSH GARMENTS, GUJRANWALA Vs THE CIR ZONE-II, RTO, GUJRANWALA |
Constitution of Pakistan Art. 13 |
Double jeopardy / Protection against double punishment |