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Lahore High Court 2015 Income Tax Ordinance (XLIX of 2001)

2015 PTD 458

Fair Trial
SULTAN MUHAMMAD KHAN
Appellant
VS
DEPUTY COMMISSIONER INLAND REVENUE and 3 others
Respondent

Case Laws / Head Notes / Paras

In a Suo Motu Case No.4 of 2010, reported as (PLD 2012 S.C. 553), Honble Supreme Court of Pakistan has held that right to free trail and due process is to be read as part of every statute; relevant excerpts are reproduced hereunder:-27). law, or custom or usage having the force of law, which is inconsistent with the right to a 'fair trial' would be void by virtue of Article 8 of the Constitution. Right to a fair trial has been associated with the fundamental right of access to justice, which should be read in every statute even if not expressly provided for unless specifically excluded. No proceedings were undertaken to show; first that tax was not recoverable from the company, secondly to hold the petitioner as liable to pay tax under section 139, after confronting and providing oppo...