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LEGIS-INTEL PAKISTAN · JUDICIAL INTELLIGENCE

Judicial Intelligence

Search 2,397 separately identified source records by party, citation, court or research topic. Pakistan source bodies are selected by default. AJK, historical Northern Areas and comparative foreign records remain available through the source-collection filter. Collection labels do not determine territorial applicability.

Reviewed judgment passages appear separately below. In the discovery index, topic and title matches identify research leads; they do not establish holdings, treatment or legal applicability.

Explore 5 judgments with reviewed provision passages

Cases with reviewed rule/provision passages

These 5 judgments have source passages compared with held legislation. They are separate from the unverified discovery index below. No automatic merging with publisher database IDs has been performed.

Judgment passage reviewed

Mustafa Impex, Karachi and others v Government of Pakistan

Supreme Court of Pakistan · Civil Appeals 1428–1436 of 2016

Decision: 2016-08-18. Announcement date is stated at the end of the judgment. Connector date 2016-03-09 identifies the challenged High Court order and is not used as the decision date.

Open judgment source ↗ · Government-hosted report ↗

Judgment transcription acquired through Legal Data Hunter from its Supreme Court dataset. The official FBR-hosted report is provided as a corroborating source; the dataset is not the Supreme Court website.

Not comprehensively checked; no conclusion that this remains good law. Retrieved 2026-11-04. Source identity: PK-SC-C.A.1428_2016.

Judgment passage reviewed

Farrukh Nawaz Bhatti v Prime Minister of Pakistan; Rana Iradat Sharif Khan v Federation

Islamabad High Court · W.P. 01/2020 and W.P. 1870/2020

Exact decision date: not confirmed. Judgment ends with December 2020 but leaves the announcement day blank. Connector reports 2020-12-07; exact decision date is not independently confirmed.

Open judgment source ↗

Court-hosted source; quoted extracts are from judicial reasons, not publisher headnotes.

Not comprehensively checked; no conclusion that this remains good law. Retrieved 2026-11-04. Source identity: IHC-17524.

Judgment passage reviewed

Haji Rehman SHO and others v Provincial Police Officer, Khyber Pakhtunkhwa

Peshawar High Court · W.P. 8-B/2012

Decision: 2012-02-03. Date stated in the court-hosted report; citation 2012 PCrLJ 1526.

Open judgment source ↗

Court-hosted source; quoted extracts are from judicial reasons, not publisher headnotes.

Not comprehensively checked; no conclusion that this remains good law. Retrieved 2026-11-04. Source identity: PK/PHC/WP-No-8-B-2012.

Judgment passage reviewed

Shahjehan v The State

Peshawar High Court · Criminal Appeal 84/2011

Decision: 2011-10-26. Decision date stated in the court-hosted report; report year is 2012 (2012 YLR 311), not the decision year.

Open judgment source ↗

Court-hosted source; quoted extracts are from judicial reasons, not publisher headnotes.

Not comprehensively checked; no conclusion that this remains good law. Retrieved 2026-11-04. Source identity: PK/PHC/Cr-A-No-84-2011.

Judgment passage reviewed

Awais Khan v The State

Islamabad High Court · Criminal Appeal 345/2023 and Jail Appeal 353/2023

Exact decision date: not confirmed. The judgment states hearing date 25 March 2024; a separate decision date has not been established from the extracted text.

Open judgment source ↗

Court-hosted source; quoted extracts are from judicial reasons, not publisher headnotes.

Not comprehensively checked; no conclusion that this remains good law. Retrieved 2026-11-04. Source identity: Crl-345-2023-Jail-353-2023.

Search the discovery index

Compare the separately reviewed judgment passages. These comparisons are separate from discovery results; matching names do not establish identical cases.

2397 source records

Islamabad High Court · 2026 · 2026 PTD 475

ABDUL QADIR Versus FEDERATION OF PAKISTAN through Cabinet Secretary Government of Pakistan, Pak. Secretariat, Islamabad

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234358. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1932

AC Technologies, Karachi vs The Commissioner Inland Revenue Zone-III, Karachi

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239578. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 816

AJMAL AND BROTHERS Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division/Chairman FBR

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234361. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

National Industrial Relations Commission · 2026 · 2026 PLC 123

ALL PAKISTAN TRADE UNION FEDERATION Versus RTU, PUNJAB

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234109. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 775

ARSHAD AZIZ ABBASI Versus The SPECIAL JUDGE, CUSTOMS, TAXATION AND ANTI-SMUGGLING-I, KARACHI

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234620. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PTD 757

ASAD ALI Versus COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, PESHAWAR

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation · Distribution of taxing power / pith and substance · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234398. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 1112

ATTOCK GEN LIMITED Versus FEDERATION OF PAKISTAN through Secretary Finance

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234350. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLC(CS) 188

AYESHA IFTIKHAR Versus FEDERATION OF PAKISTAN through Secretary, Finance Division, Islamabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234028. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLD 17

AYESHA IFTIKHAR Versus FEDERATION OF PAKISTAN through Secretary, Finance Division, Islamabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234179. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC LAR 1709

Afsar Ali Abbasi & Others vs PO Sindh & Others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238810. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1571

Ali Gohar & Company Pvt Ltd vs Fed. of Pakistan & Ors

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238692. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC LAR 1707

Ali Gohar Jagirani & Others vs PO Sindh & Others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238808. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PLD 424

CHAIRMAN, NATIONAL ACCOUNTABILITY BUREAU through Prosecutor General Accountability, NAB, Islamabad Versus ADEEL AHMED

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235567. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 5946

CIR Multan vs DG (Legal), President's Secretariat (Public) etc

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236814. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 5711

CIR Multan vs M/s D.H. Fertilizer Limited

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236796. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6834

CIR Multan vs M/s Magna Processing Industries Pvt Ltd

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236886. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6022

CIR Refund Zone Lto vs M/s Fatima Fertilizers

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236821. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6841

CIR Sahiwal vs Shahbaz Ahmad

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236887. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 916

CIR vs Sajid Hussain Gondal etc

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236908. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 1, 2025 LHC 2590

COCA COLA EXPORT CORPORATION PAKISTAN BRANCH Versus DEPUTY COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234362. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PTD 909

COLLECTOR OF CUSTOMS COLLECTORATE OF CUSTOMS (APPRAISEMENT) (WEST), LAHORE Versus MUHAMMAD RIZWAN

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234452. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 994

COLLECTOR OF CUSTOMS, KARACHI Versus M.T. BEARING, KARACHI Pervaiz Ahmed Memon , Madan Lal and Abdul Latif Chandio

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234428. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PTD 192

COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD Versus PAKISTAN LNG LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234434. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 227

COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD Versus PAKISTAN LNG LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234534. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PTD 1106

COMMISSIONER INLAND REVENUE (PESHAWAR ZONE), REGIONAL TAX OFFICE, JAMRUD ROAD, UNIVERSITY TOWN, PESHAWAR Versus DIAMOND FILLING AND CNG STATION, JAMRUD ROAD, PESHAWAR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234431. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 1681

COMMISSIONER INLAND REVENUE (ZONE-I) LARGE TAX PAYER OFFICE, ISLAMABAD Versus SAUDI PAK INDUSTRIAL AGRICULTURAL INVESTMENT COMPANY PRIVATE LIMITED, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236049. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PTD 406

COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR Versus CHERAT CEMENT COMPANY LTD. NOWSHERA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234441. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 545

COMMISSIONER INLAND REVENUE REGIONAL TAX OFFICE, PESHAWAR Versus CHERAT CEMENT COMPANY LTD. NOWSHERA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234580. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 1536

COMMISSIONER INLAND REVENUE Versus AIRBLUE LIMITED, ISLAMABAD

Pakistan source bodies · judgment not checked

Federal excise · Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236010. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 247, 2025 LHC 6470

COMMISSIONER INLAND REVENUE Versus ENGI PLASTIC INDUSTRIES

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234371. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 339

COMMISSIONER INLAND REVENUE Versus FATEH TEXTILE INDUSTRIES (PVT.) LIMITED Khalil Ahmad Ali , Khubaib Ahmad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234375. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2026 · 2026 PTD 329

COMMISSIONER INLAND REVENUE ZONE-II, REGIONAL TAX OFFICE, QUETTA Versus DEENAR INDUSTRIES (PVT.) LTD.

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234319. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 991

COMMISSIONER INLAND REVENUE, (WITHHOLDING) ZONE, REGIONAL TAX OFFICE-II, LAHORE Versus SHAHZAIB BROTHERS PAPER CONE (PVT.) LTD. FAISALABAD Shahzad Ahmad Cheema , Khubaib Ahmad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234391. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLD 90, 2025 LHC 5816

COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE Versus COCA COLA EXPORT CORPORATION

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234226. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 318, 2025 LHC 5816

COMMISSIONER INLAND REVENUE, ZONE-II, LARGE TAXPAYERS UNIT, LAHORE Versus COCA COLA EXPORT CORPORATION

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234374. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 1546, 2025 LHC 7023

COMMISSIONER INLAND REVENUE, ZONE-III, LARGE TAXPAYERS OFFICE, MULTAN Versus PAK ARAB FERTILIZER LTD. Muhammad Suleman Bhatti , Asad Zaman Tarar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236014. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PTD 967

COMMISSIONER INLAND REVENUE, ZONE-V, CORPORATE REGIONAL TAX OFFICE, LAHORE Versus POWER LINE CONSTRUCTION COMPANY (PVT.) LTD., LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922 · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234454. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 361, 2025 LHC 7298

COMMISSIONER OF INCOME TAX ZONE-C, LAHORE Versus LAHORE GRAMMER SCHOOL (PVT.) LTD. GULBERG, LAHORE

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234378. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 1155, 2026 PLJ Pesh. 64

Chairman Privatization Commission vs M/S Swat Ceramic Company Pvt Ltd and 2 others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237071. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 2223, PLJ 2026 Lahore 389

Civil Aviation Authority vs Special Judicial Magistrate etc.

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 73 money bills / Finance Acts · Cesses

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236599. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 5649

Collector Sales Tax on Services, KPRA, Hayatabad Peshawar vs M/S Al-Maida Cafe

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237218. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 2209, 2026 PTD 1348, PLJ 2026 Lahore 496

Comm. Inland Revenue vs Syed Muhammad Murtaza Zaidi etc

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236597. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 932

Commissioner Inland Revenue (Refund Zone), Regional Tax Office, Peshawar vs M/s AGE Industries (Pvt) Ltd, Peshawar

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237267. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Constitutional Court · 2026 · 2026 PTD 625

D.G. KHAN CEMENT COMPANY LIMITED Versus The FEDERATION OF PAKISTAN through Secretary Revenue Islamabad

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234329. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Constitutional Court · 2026 · 2026 PLD 168

DG KHAN CEMENT COMPANY LIMITED Versus The FEDERATION OF PAKISTAN through Secretary Revenue Islamabad

Pakistan source bodies · judgment not checked

Super tax · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234138. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 1586

DISTRICT COLLECTOR LAND ACQUISITION, DISTRICT SWABI, (Now Deputy Commissioner, Swabi) Versus QAISAR ALI KHAN

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236043. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC MPK 1667

Daya Ram Das @ Diyalu vs The State & Ors

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238775. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PLD 239

Dr. FOWZIA SIDDIQUI Versus The FEDERATION OF PAKISTAN, MINISTRY OF FOREIGN AFFAIRS

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235982. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PLC 132

Dr. ZIAUDDIN HOSPITAL Versus EMPLOYEES OLD AGE BENEFITS INSTITUTION

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234112. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PLD 118

ELECTION COMMISSION OF PAKISTAN, through Secretary Versus PAKISTAN INFORMATION COMMISSION, ISLAMABAD

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234157. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 697

Engro Elengy Terminal Pvt Ltd vs Fed. of Pakistan and Others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239311. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLD 262, 2025 LHC 6691

FAHAD AKRAM BHATTI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234187. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 390, 2025 LHC 6624

FATIMA FERTILIZER COMPANY Versus COMMISSIONER INLAND REVENUE, ZONE-3, LARGE TAXPAYERS OFFICE, MULTAN Asad Zaman Tarar , Iftikhar Majid

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234379. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PLD 321, 2025 SHC KHI 4

FEDERATION OF PAKISTAN through Secretary, Ministry of Energy (Petroleum Division) Federal Government of Pakistan Versus PREMIUM TEXTILE MILLS LIMITED

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234266. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 1494

FINCA MICROFINANCE BANK LIMITED, LAHORE Versus The COMMISSIONER (ENFORCEMENT) PRA, LAHORE

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236013. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLD 355

FOUNDATION UNIVERSITY Versus MINISTRY OF RELIGIOUS AFFAIRS

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234195. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 542, 2026 LHC 1055

FOUNDATION WIND ENERGY-II Versus COMMISSIONER PUNJAB REVENUE AUTHORITY

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Provincial sales tax on services - PRA · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234384. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 2316

Federation of Paksitan through Federal Secretary Ministry of Economic Affairs vs Ms Human Rights Commission of Pakistan

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236603. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 2412, PLJ 2026 Lahore 629

GEPCO Engineers & Officers Association Through Chairman Mian Abdul Qayyum & 2 Others vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236610. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLD 54

GHARIBWAL CEMENT LIMITED Versus The PROVINCE OF PUNJAB through Secretary, Mines and Minerals Department

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234215. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Constitutional Court · 2026 · 2026 PLD 309

GHULAM ABBAS Versus TELEPHONE INDUSTRIES OF PAKISTAN

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2026-02-06 (not independently checked).

Source: Pakistan Case Law record 234143. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLC 1

GUJRANWALA ELECTRIC POWER COMPANY Versus AHSAN

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234105. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 619, 2025 LHC 5806

HARRIS HASAN SYED Versus COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234386. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 520

HASSAN KHALID Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234383. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 577

HUAWEI TECHNOLOGIES PAKISTAN (PRIVATE) LIMITED Versus FEDERATION OF PAKISTAN through Secretary Revenue Division (CFBR)

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234359. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 3767

Hazir Khan and others vs Government of Khyber Pakhtunkhwa

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237156. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

High Court of Azad Jammu and Kashmir · 2026 · 2026 PTD 221

IMRAN ASHRAF Versus GOVERNMENT OF AZAD JAMMU AND KASHMIR

AJK source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234332. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2026 · 2026 PTD 1557

INNOVATIVE BISCUITS (PVT.) LTD. Versus COMMISSIONER INLAND REVENUE, LTO, LAHORE

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236007. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1183

Imtiaz Group (Private) Limited vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238411. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 1675

Iqbal Hussain vs Govt. of KP & others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237088. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 MLD 1

Jhelum Homoeopathic medical college, jhelum Versus Federation of Pakistan through Secretary, Ministry of National Health Services Regulations and Coordination, Government of Pakistan

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 233705. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 352

Justice (R) Aftab Ahmed vs Government of Sindh & others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239078. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 1005, 2026 LHC 3047

KHAIRULLAH KHAN Versus APPELLATE TRIBUNAL INLAND REVENUE

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Strict construction of fiscal statutes · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234363. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PTD 938

KHAN GAS (PVT.) LTD., PESHAWAR Versus DEPUTY COMMISSIONER INLAND REVENUE, CORPORATE ZONE, RTO, PESHAWAR

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234401. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PLD 60

KHAZANA SUGAR MILLS (PVT.) LIMITED Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Water and Power, Islamabad

Pakistan source bodies · judgment not checked

Cesses · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Fee vs tax · GIDC · Provincial sales tax on services - KPRA · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234243. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 957

KHURRAM IRSHAD Versus ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE, INLAND REVENUE, UNIT-5, RANGE-B, ZONE-III, RTO-I, KARACHI

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234427. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PTD 1129

KHYBER INTERNATIONAL OFFICE Versus FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman, FBR, Islamabad

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234393. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PTD 1039

LATIF HAKEEM Versus FEDERATION OF PAKISTAN through Secretary Finance, Islamabad

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Immovable property / capital value tax · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234392. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6899

Lahore University of Management Sciences through Syed Sohail Hussain Naqvi etc vs Director General Military Land and Cantonments Rawalpini etc

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236892. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1663

M/S BRANDS UNLIMITED (PVT) LTD & ORS vs The State & ORS

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238771. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 5486

M/S Bank of Khyber through its Chief Financial Officer vs Deputy Commissioner (Audit), Corporate Zone, Regional Tax Office, Peshawar and others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237213. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 6394

M/S Pakistan Mobile Communication Ltd vs Appellate Tribunal for Sales Tax on Services, Khyber Pakhtunkhwa, Peshawar and others

Pakistan source bodies · judgment not checked

Federal sales tax · Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237241. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 651

M/s Frontier Constabulary vs Saleem ur Rehman & Ors

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239280. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1572

M/s Pak Petro Chemical Industries (Pvt) Ltd vs The Commissioner IR & Ors

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238693. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 312

M/s SSGC vs Mr. Bakht Zada

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239048. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1214

M/s Shaheen Airport Services (SAPS) vs Riaz Ahmed Khan and Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238429. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1877

M/s. Zafar Securities (Pvt) Ltd., Lahore vs The Appellate Tribunal SRB, Karachi and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Provincial sales tax on services - KPRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238947. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1900

M/s.Ajmeer Electric Engineering Works Pvt. Ltd vs THE COMMISSIONER (SRB) HYDERABAD & ANOTHER

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239554. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 1565

MARIS INTERNATIONAL (PRIVATE) LIMITED Versus COMMISSIONER INLAND REVENUE (ZONE-III) CTO, ISLAMABAD

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236011. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PTD 854

MATRACON PAKISTAN (PRIVATE) LIMITED Versus APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA through Chairman, Peshawar

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Provincial sales tax on services - KPRA · Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234400. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Constitutional Court · 2026 · 2026 PLD 127

MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD Versus APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234133. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Constitutional Court · 2026 · 2026 PTD 802

MATRACON PAKISTAN (PRIVATE) LIMITED, ISLAMABAD Versus APPELLATE TRIBUNAL FOR SALES TAX ON SERVICES, KHYBER PAKHTUNKHWA through Chairman, Peshawar

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234330. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 227

MIAN GROUP, CHAKWAL KARAMDAD ARCADE Versus ASSISTANT COMMISSIONER INLAND REVENUE, ISLAMABAD

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234354. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1833

MR ABDUL SAMI vs COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238914. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1758

MS IMTIAZ SHABBIR vs COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238856. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PLD 15

MUHAMMAD IQBAL Versus FEDERATION OF PAKISTAN through Secretary Ministry of Interior, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234160. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 645

MUHAMMAD NAEEM Versus COMMISSIONER PUNJAB REVENUE AUTHORITY Hafiz Muhammad Idrees and Hassan Askari Kazmi

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA · Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234387. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 CLC 1704

MUHAMMAD SAJID Versus IMRAN AHMED KHAN NIAZI

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237281. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad Subordinate Judicial Service Tribunal · 2026 · 2026 PLC(CS) 253

MUHAMMAD SHABBIR Versus REGISTRAR, ISLAMABAD HIGH COURT

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234026. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PLD 113

MUNEEBA ZAHID (MINOR) through Muhammad Zahid Versus GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary, Peshawar

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234228. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PLD 413, 2026 LHC 1161

MUSHARRAF RASOOL CYAN Versus LAWRENCE COLLEGE'S PRESIDENT, BOARD OF GOVERNORS/GOVERNOR OF PUNJAB, LAHORE

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234203. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6058, 2026 LHC 7109

Mahmood Akbar vs FBR through its Chairman etc.

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236823. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6788

Ms Bata Pakistan Limited through Amjad Farooq vs Appellate Tribunal Inland Revenue etc.

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236882. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 3212

Ms Orient Material Pvt. Ltd. through Mr. Ameer Ahmad Danish vs FBR through its Chairman etc

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236668. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6483

Ms Sunthesis through Wasiq Naveed Khan vs The Commissioner (Enforcement-I) Punjab Revenue Authority etc

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236860. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 1464

Ms. ASIFA FURQAN Versus CUSTOMS APPELLATE TRIBUNAL, ISLAMABAD

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236008. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 267

Muhammad Furqan Khalid vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239013. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 MLD 1458, 2025 LHC 6200

Muhammad Jamil Zahid Versus Federation of Pakistan

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235904. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 MLD 1409

Muhammad Maroof Versus Mst. Mariam Farooq

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 YLR 1121

Muhammad Muneeb Arshad Versus Mst. Ammara Mahroof

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234685. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 4612

Muhammad Naeem & 21 Others vs PPSC etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236751. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2026 · 2026 PLD 6

NAJEEBULLAH Versus FAMILY JUDGE-II, QUETTA

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234122. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 1596, 2025 LHC 8065

NAUBAHAR BOTTLING COMPANY (PVT.) LTD. Versus COMMISSIONER INLAND REVENUE, LTO, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236016. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 CLD 336

NUNCHI MARINE PTE LTD. Versus CNERGYICO PK LIMITED (formerly Byco Petroleum)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 233633. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PLD 115

NUNCHI MARINE PTE LTD. Versus CNERGYICO PK LIMITED (formerly Byco Petroleum)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234247. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 260

Nadeem Anwar vs Province of Sindh & others

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239006. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1049, 2026 SHC KHI 1050

Naimatullah Khan vs SHO PS ANF Clifton & Others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238297. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 4650

Naubahar Bottling Company Pvt. Ltd. through Abid Hussain vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general) · Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236754. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 4137

Nishat Hotels & Properties Limited etc vs Province of Punjab etc

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236719. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 392

OMV (PAKISTAN) EXPLORATION G.M.B.H. ISLAMABAD Versus COMMISSIONER INLAND REVENUE (LEGAL), ISLAMABAD

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general) · Federal sales tax · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234356. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 696

PAKISTAN ACCUMULATORS (PVT.) LTD. Versus PAKISTAN through Secretary, Ministry of Finance, Islamabad

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234360. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PLD 20

PAKISTAN ELECTRONIC MEDIA REGULATORY AUTHORITY through Chairman PEMRA, Islamabad Versus SHOUKAT ALI

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234165. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 45

PAKISTAN MOBILE COMMUNICATIONS LIMITED (PMCL) Versus COMMISSIONER INLAND REVENUE (ZONE-IV) LARGE TAXPAYERS, UNIT, ISLAMABAD

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234357. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1835, 2026 SHC KHI 1837

Pakistan & others vs Shan Foods (Pvt) Ltd

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238915. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1867

Pakistan Television Corporation Ltd vs Collector of Sales Taqx & Central Excise

Pakistan source bodies · judgment not checked

Federal excise · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238939. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 229, 2026 SHC KHI 230, 2026 SHC KHI 231

Phoenix Amour Pvt Ltd vs Muhammad Usman and Ors

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238986. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 3361

Principal Father Emmanual Fazal OP St: Helen`s School and College, D.I Khan vs The State and another

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237136. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 7193

Punjab Revenue Authority etc vs M/s Captain Developers etc

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236940. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PTD 281

RAFHAN MAIZE PRODUCTS CO. LIMITED Versus The APPELLATE TRIBUNAL INLAND REVENUE, MULTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234436. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 368

RAFHAN MAIZE PRODUCTS CO. LIMITED Versus The APPELLATE TRIBUNAL INLAND REVENUE, MULTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234555. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 PTD 1191

RAJA MUHAMMAD ISHAQUE Versus ADDITIONAL COMMISSIONER PUNJAB REVENUE AUTHORITY Hafiz Muhammad Idris

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234368. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PLC 153

RAJBY TEXTILE Versus MUHAMMAD SAEED alias Saeed Khan

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234113. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 795

RAMADA INDUSTRIES (PVT.) LTD., KARACHI Versus COMMISSIONER INLAND REVENUE, ZONE-VI, CTO, KARACHI

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234424. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 291, 2025 SHC KHI 3177

RAWAT OIL AND GHEE MILLS (PVT.) LTD. Versus FEDERATION OF PAKISTAN through Secretary (Revenue)/Chairman FBR

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234410. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2025 SHC KHI 61, 2026 PTD 641

REGUS EXECUTIVE CENTER KARACHI (PRIVATE) LIMITED Versus ASSISTANT COMMISSIONER (UNIT-04), SRB, KARACHI

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234416. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 3272

Riasat Zaman vs Govt of Pakistan etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237133. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 464

SABA INTERNATIONAL Versus The FEDERATION OF PAKISTAN through Secretary Revenue Division/Chairman

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234413. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 CLC 1656

SAIF TEXTILE MILLS LIMITD Versus GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary, Peshawar

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239811. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PTD 1154

SAIF TEXTILE MILLS LTD. GADOON INDUSTRIAL ESTATE Versus MINISTRY OF NATIONAL FOOD SECURITY AND RESEARCH, through Secretary Islamabad

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234394. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 788

SEPCO vs Fed. of Pakistan and Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239375. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PLD 184

SHABBIR HUSSAIN Versus PAKISTAN BAR COUNCIL through Secretary, Islamabad

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235497. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 678

SHAIKH PIPE MILLS (PVT.) LIMITED Versus The CUSTOMS APPELLATE TRIBUNAL, KARACHI

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234418. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PLC(CS) 493

SHAKEEL AHMED KAYANI Versus The MANAGING DIRECTOR/CHIEF EXECUTIVE OFFICER, ISLAMABAD

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234084. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Constitutional Court · 2026 · 2026 PLD 365

SHER MUHAMMAD MUGHARI Versus The FEDERATION OF PAKISTAN through Secretary Finance Islamabad

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235980. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 95, 2025 SHC KHI 2762

SINDH REVENUE BOARD, KARACHI Versus LOGON BROADBAND (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234426. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 728

SUI SOUTHERN GAS COMPANY LTD. Versus LARGE TAXPAYERS UNIT (L.T.U.)

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234421. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 3849, 2026 CLC 1656

Saif Textile Mills Ltd and others vs Government of Khyber Pakhtunkhwa through its Chief Secretary Peshawar

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237157. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 5038

Salim Shah Hoti Advocate vs The Government of Khyber Pakhtunkhwa through Chief Secretary, Peshawar and Others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237199. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 285

Sharafat Hussain vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239032. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1646

Sindh Revenue Board vs M/s. Fumicon Services (Pvt) Ltd

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238754. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1838

Sindh Revenue Board vs M/s. Glaxo Smithkline Pakistan Limited

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238917. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1841

Sindh Revenue Board, Karachi vs M/s. Horizon Oil Company, Multan

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238920. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1839

Sindh Revenue Board, Karachi vs M/s. Seaboard Logistics (SMC-Pvt) Ltd., Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238918. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1842

Sindh Revenue Board, Through AC (Unit-22), Karachi vs M/s.Brainchild Communications Pakistan(Pvt)Ltd.Kar

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238921. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 CLC 693, 2025 LHC 7872

Syed ANJUM KAMAL ZAIDI Versus GOVERNMENT OF THE PUNJAB, through Secretary Local Government and Community Development, Lahore

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 233501. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1790

Syed Liaquat Ali (deceased) thr LRs Rukhsana & Ors vs Syed Ishtiaq Ali Thr his LRs and Others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238878. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PLD 17

Syed MUHAMMAD ALAM SHAH Versus PROVINCE OF SINDH through Chief Secretary

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234254. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PLC(CS) 93

Syed SAAD ALI Versus FEDERATION OF PAKISTAN through Secretary Ministry

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234100. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 22

Syed SAAD ALI Versus FEDERATION OF PAKISTAN through Secretary Ministry

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234531. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Constitutional Court · 2026 · 2026 PLD 103

Syeda NASREEN ZOHRA (Deseased) Versus GOVERNMENT OF PUNJAB, through Secretary Communication and Works Department, Lahore

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234130. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2026 · 2026 PTD 1201

TARIQ ULLAH SUFI Versus COMMISSIONER INLAND REVENUE, AEOI, LAHORE

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234334. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 1635

TMA Mansehra vs Forest Development Corporation

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237086. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 152

TRIO INDUSTRIES (PVT) LIMITED Versus BABU SHER

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234521. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PLC 30

TRIO INDUSTRIES (PVT.) LIMITED Versus BABU SHER

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234114. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC HYD 1520

Tata Textile MIlls Thr ..Abdul Faheem Sheikh vs Sindh Labour Appellate Tribunal @ Karachi & Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238657. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1876

That Nova Power (Private ) Limited vs COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238946. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 1708

The COMMISSIONER INLAND REVENUE ZONE-II, LARGE TAX PAYER UNIT, KARACHI Versus BAWANY SUGAR MILLS LTD., KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236053. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2026 · 2026 LHC 6089

The Commissioner Inland Revenue Zone -II vs MS Malik Silk Emporium

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236824. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 PTD 372

The DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI Versus AL AMIN CERA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234440. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2026 · 2026 SCMR 502

The DIRECTOR GENERAL OF CUSTOMS VALUATION, CUSTOM HOUSE, KARACHI Versus AL AMIN CERA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234576. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 SHC KHI 1598

U.B.L vs NIRC & Ors

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238707. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 441

UIG (PVT.) LTD. Versus MEMBER INLAND REVENUE (SALES TAX)

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Entry 49 / provincial sales tax on services · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234412. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 CLC 777

UNITED MINING COMPANY Versus GOVERNMENT OF SINDH

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 233567. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 PTD 41

USMAN ALI Versus State

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234411. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PLC(CS) 371

UZAIR AHMAD Versus KHYBER PAKHTUNKHWA PUBLIC SERVICE COMMISSION

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234050. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 MLD 250

Umer Sultan Versus Federation of Pakistan through Interior, Ministry of Interior, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 233695. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2026 · 2026 MLD 551

Usman Ali Versus State

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 233809. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 1492

Wilayat Ali vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237081. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PTD 126

ZUBAIR FEED INDUSTRIES (PRIVATE) LIMITED Versus FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general) · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234351. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2026 · 2026 PLC(CS) 811

ZULFIQAR ALI Versus FEDERATION OF PAKISTAN through Chairman, National Command Authority (NCA), Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 234024. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2026 · 2026 PHC 6667

with IR M/S Ziarat Gul Mehmood Zai Trading Company (SMC-Pvt) Ltd vs The Federation of Pakistan through Federal Secretary, Ministry of Finance, Islamabad and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237255. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 CLD 813

5H INSAAT VE TICARET ANONIM SIRKETI Versus SECRETARY

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 201071. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 CLC 1503

ABDUR REHMAN Versus SECRETARY LOCAL GOVERNMENT

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 205797. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 CLC 550, 2024 LHC 5811

ADNAN ARIF Versus PROVINCE OF PUNJAB

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235063. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 1764

AMIR SAJJAD Versus COMMISSIONER INLAND REVENUE, JHELUM ZONE

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228282. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 PLD 177, 2024 IHC 170

ARSHAD SHARIF, INVESTIGATIVE JOURNALIST/ANCHOR ARY COMMUNICATIONS (PVT.) LTD., ISLAMABAD Versus FEDERATION OF PAKISTAN through Secretary, President of Pakistan Consitutional Avenue, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235419. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 1125

ARY COMMUNICATIONS LIMITED Versus FEDERAL BOARD OF REVENUE

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228664. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC KHI 481

Alfalah GHP Investment Management Ltd. vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Federal excise · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 238204. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2025 · 2025 PTD 842

BONANZA GARMENT INDUSTRIES PRIVATE LIMITED, KARACHI Versus ASSISTANT COMMISSIONER, QUETTA

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA

Explore 1 legislation research lead(s)

Balochistan Sales Tax on Services Act, 2015 , 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225047. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 1505

CHAUDHARY STEEL FURNACE Versus COMMISSIONER INLAND REVENUE, SIALKOT ZONE, REGIONAL TAX OFFICE, SIALKOT

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214344. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 7704, PLJ 2026 Lahore 49

CIR vs M/s Mahmood Textile Mills Ltd

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 695

COLLECTOR OF CUSTOMS (WEST) through Deputy Collector of Customs, Karachi Versus SEMINAR (PVT.) LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228687. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 765

COLLECTOR OF CUSTOMS through Additional Collector of Customs (Law) MCC-Appraisement (East), Customs House, Karachi Versus ZAHID ALI & COMPANY

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228689. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 1847

COLLECTOR OF CUSTOMS, MCC PaCCS Versus ABDUL WAHID & Co.

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228685. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 1509

COMMISSIONER INLAND REVENUE (CANTT. ZONE) REGIONAL TAX OFFICE, RAWALPINDI Versus D-WATSON, CHAKLALA SCHEME-III, RAWALPINDI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228277. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 PTD 1863

COMMISSIONER INLAND REVENUE (LEGAL DIVISION) LARGE TAXPAYER UNIT, ISLAMABAD Versus NOKIA SIEMENS NETWORKS PAKISTAN (PVT.) LTD.

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228066. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 58, 2024 LHC 3179

COMMISSIONER INLAND REVENUE Versus MASOOD-UL-HASSAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235601. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 569

COMMISSIONER INLAND REVENUE Versus MUHAMMAD ZUBAIR ALAMGIR Muqtedir Akhtar Shabir and Mirza Shahryar Beg

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228285. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 1614

COMMISSIONER INLAND REVENUE Versus MULTAN ELECTRIC SUPPLY COMPANY LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228280. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2025 · 2025 PTD 936

COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, QUETTA Versus KHALID HUSSAIN

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225048. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 56, 2025 SCMR 716, PTCL 2025 CL. 434, 2025 PTD 582, 2025 SCMR

COMMISSIONER INLAND REVENUE, (SPECIAL ZONE FOR BUILDERS AND DEVELOPERS) REGIONAL TAX OFFICE, ISLAMABAD vs Messrs KHUDADAD HEIGHTS, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195066. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 1337

COMMISSIONER INLAND REVENUE, CANTT ZONE, REGIONAL TAX OFFICE, RAWALPINDI Versus LAL FAQEER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228275. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 1248

COMMISSIONER INLAND REVENUE, LAHORE Versus EDUCATIONAL EXCELLENCE LIMITED, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214322. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 1214

COMMISSIONER INLAND REVENUE, LAHORE Versus EDUCATIONAL SERVICES (PRIVATE) LIMITED, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214318. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PTD 1525

COMMISSIONER INLAND REVENUE, LAHORE Versus EDUCATIONAL SERVICES (PRIVATE) LIMITED, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228914. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 101, 2022 LHC 3042

COMMISSIONER INLAND REVENUE, SIALKOT Versus CHAUDHRY STEEL MILLS S.I.E., DASKA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235584. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 1521

COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE, SIALKOT Versus WHITE GOLD STEEL MILLS, S.I.E. DASKA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214348. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 267

Commissioner Inland Revenue (Legal), Islamabad and others vs Pakistan

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195058. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 4654

Commissioner Inland Revenue vs M/S D-Watson & another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195062. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 4127

Commissioner Inland Revenue, Cantt Zone, Regional Tax Office, Rawalpindi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195067. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 58, PTCL 2025 CL. 419, 2025 PTD 622, 2025 SCMR 724, PLJ 2025 SC

Commissioner Inland Revenue, Corporate Zone, RTO Peshawar, Commissioner Inland Revenue, Legal LTO, Karachi vs M_s Flying Kraft Paper Mills (Pvt.) Limited, Charsadda and another, Matiari Sugar Mills, Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195071. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 161

Commissioner Inland Revenue, Lahore vs M/s Educational Services

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195075. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 217

Commissioner Inland Revenue, Zone-I, Regional Tax Office, Sialkot and others vs M_s White Gold Steel Mills, S.I.E. Daska and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195080. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 424, 2023 LHC 1074

D.G. KHAN CEMENT COMPANY LIMITED Versus FEDERAL BOARD OF REVENUE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235596. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 199, 2022 LHC 3288

D.G. KHAN CEMENT COMPANY LIMITED Versus The FEDERAL BOARD OF REVENUE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235590. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 3979

DG Khan Cement Company Limited etc. vs The Province of Punjab etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195103. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PLD 633

DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR Versus TAJ INTERNATIONAL (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200822. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PTD 1270

DIRECTORATE OF INTELLIGENCE AND INVESTIGATION-FBR, through Director Versus TAJ INTERNATIONAL (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228913. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PLD 720

DISTRICT EDUCATION OFFICER (FEMALE), CHARSADDA Versus SONIA BEGUM

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200832. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 235

Directorate of Intelligence & Investigation-FBR, through its Director & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195114. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 160, 2025 SCP 168

District Education Officer (Female), Charsadda, etc (C.R.P. 5/2023)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195116. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 PLC(CS) 268, 2024 IHC 180

Dr. ABDUR RASHID Versus DRUG REGULATORY AUTHORITY OF PAKISTAN (DRAP)

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235323. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PLC(CS) 951

Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR Versus GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Cesses · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PTD 1249

Dr. MUSA KALIM, ASSOCIATE PROFESSOR PEDIATRICS LADY READING HOSPITAL-MTI, PESHAWAR Versus GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary Civil Secretariat, Peshawar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Cesses · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228395. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PLD 604

EFU GENERAL INSURANCE LIMITED Versus PROVINCE OF THE PUNJAB

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 198904. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 CLD 996

EFU GENERAL INSURANCE LIMITED Versus PROVINCE OF THE PUNJAB

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 201077. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 1752

FAHEEM ARSHAD Versus MANZOOR-UL-HAQ

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214379. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 864

FAUJI CEMENT COMPANY LIMITED Versus GOVERNMENT OF PUNJAB

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general) · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228293. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PLD 394

FEDERATION OF PAKISTAN through Revenue Division Versus DEWAN MOTORS (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 184(1) fiscal disputes · Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200802. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 8073

FINCA Microfinance Commercial Bank Limited through Naeem Iqbal Malik vs Commissioner (Enforcement) Punjab Revenue Authority etc.

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236494. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 685, PTCL 2025 CL. 569, 2025 PLJ Lahore 607

Fauji Cement Company Limited vs Govt. of Punjab etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general) · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195221. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 26, 2025 SCP 33

Federation of Pakistan through Revenue Division & others vs Dewan Motors (Pvt) Ltd. and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195244. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PTD 1465

GADOON TEXTILE MILLS LIMITED Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228397. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 CLC 1961

GHAZANFAR AMIN Versus PROVINCE OF PUNJAB

Pakistan source bodies · judgment not checked

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 205623. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 4940

Gharibwal Cement Limited & another vs The Province of Punjab & others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195253. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 3379

Gujranwala Electric Power Company etc vs Ahsan etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195313. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC KHI 145

HBL vs Pakistan & Others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237581. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PLD 7, 2024 LHC 3763

HUMAN RIGHTS COMMISSION OF PAKISTAN Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Economic Affairs, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235465. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 346

Ijaz Ali vs Muhammad Shafi Khan And Others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195420. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 1338, 2025 CLD 587

Jadeed Feeds Industries (Private) Limited vs Board of Revenue, Punjab, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195493. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 382

Jawad Amin Khan, Shahid Hussain vs Federation of Pakistan, through its

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195525. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 55

K-Electric Limited vs Pakistan through Chairman Federal Board of Revenue

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195541. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PTD 1230

KASSIM TEXTILE MILLS (PVT.) LIMITED Versus COMMISSIONER INLAND REVENUE, KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228912. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PLC 148

KIPS ACADEMY Versus ZAHID MEHMOOD

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 202377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC HYD 1502

Kashif Ali Shoro and another vs Province of Sindh & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195563. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PLJ Peshawar 119

Khazana Sugar Mills (Pvt) Limited through General Manager and others vs Federation of Pakistan through Secretary, Ministry of Water & Power, Islamabad and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195598. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2025 · 2025 CLD 750

LIFESTYLE EQUITIES CV Versus AHMED

Comparative foreign · judgment not checked

Public debt / borrowing Arts 166-167

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 204362. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 3893

Lahore High Court Bar Association and others vs Province of Punjab and others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195615. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 1586, 2024 SHC KHI 129

M.A. FLOUR MILLS (PVT.) LIMITED Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228677. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 3570

M/s 5H INSAAT Ve Ticaret Anonim Sirketi vs Secretary etc.

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196368. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 30

M/s ADOS Pakistan Limited, Islamabad vs The Commissioner Inland

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196370. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC KHI 2198, 2025 SHC KHI 2199, 2025 SHC KHI 2200, 2025 SHC KHI 2201, 2025 SHC KHI 2202, 2025 SHC KHI 2203, 2025 SHC KHI 2204, 2025 SHC KHI 2205, 2025 SHC KHI 2206, 2025 SHC KHI 2207, 2025 SHC KHI 2208, 2025 SHC KHI 2209, 2025 SHC KHI 2210

M/s Artistic Milliners Pvt Ltd vs Province of Sindh & Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237718. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 8437

M/s Askari Guard Pvt Ltd vs Authority Under Payment and Wages etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236509. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 2040

M/s Astral Constructions (Pvt.) Limited vs Province of Punjab, etc

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 196

M/s Chaudhary Steel Furnace vs Commissioner Inland Revenue, Sialkot

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196382. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 39, PTCL 2025 CL. 332, 2025 PTD 574, 2025 SCMR 671

M/s Chawala Footwear, Lahore vs Commissioner Inland Revenue, Lahore,

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196383. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 6655, 2026 PTD 1329

M/s Khawaja Tanneries Pvt Ltd vs Commissioner Punjab Revenue Authority

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA · Withholding agents / third-party collection

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236457. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PHC 8924

M/s Khyber Tobacco Company Ltd etc vs Federation of Pakistan through Federal Secty. MOF Islamabad

Pakistan source bodies · judgment not checked

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237067. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2026 PHC 5

M/s Malakand Oil & Ghee Mills (Pvt) Ltd and others vs Federation of Pakistan through Federal Secretary, Ministry of Finance, Finance Division, Islamabad and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237198. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 2291

M/s Olympia Chemical Ltd. through Mr. Azhar Hussain Shamim General

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196412. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 YLR 266

M/s R-SC Internet Services Pakistan (Pvt) Ltd. through Assistant Manager

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196426. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 224

M/s Rafhan Maize Products Co. Limited vs The Appellate Tribunal Inland

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196428. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 1

M/s Raz Textiles through its Authorized Attorney vs The Federation of

Pakistan source bodies · judgment not checked

Customs · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196430. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 277

M/s Trio Industries (Pvt) Limited vs Babu Sher & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196441. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 2906

M/s. Auto Craft vs Appellate Tribunal Inland Revenue, Lahore and another

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196449. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 182, PTCL 2025 CL. 664

M/s. Kassim Textile Mills (Pvt.) Limited and others vs Commissioner Inland

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196457. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC 612

M/s. Ramada Industries (Pvt) Ltd., Karachi vs The Commissioner I. R. Zone-

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196470. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC 610, PTCL 2025 CL. 597

M/s. Regus Executive Center Karachi (Private) Limited vs Assistant

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196471. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC 292, PTCL 2025 CL. 649

M/s. Sui Southern Gas Company Ltd. vs Large Taxpayers Unit (L.T.U.)

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · PTCL 2025 CL. 261

M/s. Taj Vegetable Oil Processing Unit (Pvt.) and others. Ltd vs Federation

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196477. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · PTCL 2025 CL. 50

M/s. UIG (Pvt.) Ltd vs Member Inland Revenue (Sales Tax) and others, Sindh

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196478. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 780, 2025 LHC 2627

MADINA STEEL MILLS Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division / Chairman, FBR, Islamabad

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228289. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 1324

MAL PAKISTAN LTD. Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228669. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 16, 2024 LHC 4061

MEHR DASTGIR LEATHER AND FOOTWEAR INDUSTRIES (PVT.) LIMITED Versus FEDERATION OF PAKISTAN through Secretary Ministry of Finance

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235588. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 954

MILLENNIUM MALL MANAGEMENT CO. Versus PAKISTAN through Secretary, Ministry of Defence

Pakistan source bodies · judgment not checked

Cesses · Constitutional validity of tax levies (general) · Entry 49 / provincial sales tax on services · Fee vs tax · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228693. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 6002, PLJ 2026 Lahore 73

MS Levi Strauss Pakistan (PVT.) Limited through Mr. Abid Faiz vs AssistantDeputy Commissioner (Audit) Inland Revenue

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236439. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PLD 1

MUGHALS PAKISTAN (PVT.) LIMITED Versus EMPLOYEES OLD AGE BENEFITS INSTITUTION through Director Law, Lahore

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

National Highway Authority (NHA) Act, 1991
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 303, 2024 SCP 387

MUSLIM COMMERCIAL BANK LIMITED Versus PUNJAB LABOUR APPELLATE TRIBUNAL through Chairman, Lahore

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235651. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 184

M_s. WAK Limited Multan Road, Lahore and others vs Collector Central Excise & Sales Tax, Lahore (Now Commissioner Inland Revenue, LTU, Lahore) and others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196481. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC KHI 266

Masjid-e-Saheem and Others vs PDOHA and Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239757. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2025 · 2025 CLC 769

Messrs Pakistan Ship Breaker's Association and others vs Government of Balochistan, through Secretary Ministry of Planning and Development, Quetta and 2 others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195714. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PTD 399

Messrs Taj Vegetable Oil Processing Unit (Pvt.) Ltd. and others vs Federation of Pakistan through Federal Secretary Finance and Revenue Division, Islamabad and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195718. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 3156

Mr. Amir Sajjad vs Commissioner Inland Revenue, Jhelum Zone and others

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195767. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2025 · PTCL 2025 CL. 163

Mr. M Jahangir Muggo, Faisalabad vs The CIR, Zone-AEOI, Lahore

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195769. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 313

Mrs. SHEHLA TARIQ SAIGOL Versus FEDERATION OF PAKISTAN through Secretary Finance

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235593. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2025 · 2025 PTD 43

Muhammad Aamir Nawaz vs Messrs Raza Ur Rehman and Brothers and another

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195926. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 176

Muhammad Amir Thahim vs Federation of Pakistan, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 195983. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC HYD 1822, 2025 SHC HYD 1823, 2025 SHC HYD 1824, 2025 SHC HYD 1825, 2025 SHC HYD 1826, 2025 SHC HYD 1827, 2025 SHC HYD 1828

Muhammad Farhan Arain vs The State (NAB) & Another

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 2 legislation research lead(s)

Anti-Money Laundering (AML) Act, 2010
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237677. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 5954, PLJ 2025 Lahore 1053, 2026 MLD 1761

Muhammad Ijaz vs Suleman Asghar (deceased) through his Legal Heirs

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236436. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 92

Muhammad Iqbal vs Federation Of Pakistan, Etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196112. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC HYD 1283

Muhammad Majid vs Mst. Bano

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237556. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PHC 5911

Mujeeb Ur Rehman etc vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236994. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 CLC 1902

NAEEM AHMAD KHATTAK Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Law and Human Rights, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 205803. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 1410

NATIONAL BANK OF PAKISTAN through Authorized Attorney Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · Super tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228671. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 CLC 1607, 2025 SHC KHI 220

NIZAR ALI FAZWANI Versus FEDERATION OF PAKISTAN through Secretary of Interior, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 207440. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PTD 433

NORTHERN BOTTLING COMPANY (PVT.) LTD. Versus The APPELLATE TRIBUNAL INLAND REVENUE, PESHAWAR

Pakistan source bodies · judgment not checked

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235604. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC KHI 205, 2025 SHC 698

National Bank of Pakistan vs Federation of Pakistan & Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · Super tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196529. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PHC 218

Niamat Ali Khan vs Provincial Housing Authority of Khyber Pakhtunkhwa

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196565. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PLD 735

OLYMPIA CHEMICAL LTD Versus GOVERNMENT OF THE PUNJAB through Secretary (Board of Revenue)

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 198917. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 182

OMV Maurice Energy Limited vs Pakistan, through Secretary Finance and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196597. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 255, 2024 LHC 3253

PAK GULF CONSTRUCTION (PVT.) LIMITED Versus GOVERNMENT OF PUNJAB

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235591. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 1596

PAKISTAN RAILWAY ADVISORY AND CONSULTANCY SERVICES Versus ASSISTANT COMMISSIONER Agha Mujeeb Ahmed Khan

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228279. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 PTD 1364

PAKISTAN TELECOMMUNICATION AUTHORITY Versus FEDERATION OF PAKISTAN for the purpose of service through Chairman Federal Board of Revenue, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228057. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PTD 1838

PAKISTAN TELECOMMUNICATION COMPANY LIMITED Versus ADDITIONAL COLLECTOR UNIT-I, KHYBER PAKHTUNKHWA, REVENUE AUTHORITY (KPRA), PESHAWAR

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228398. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 PTD 1575

PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) Versus APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228062. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 CLC 332

PREMIUM TEXTILE MILLS LIMITED Versus FEDERATION OF PAKISTAN through Secretary Ministry of Petroleum and Natural Resources, Islamabad

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235097. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 384

Pakistan Mobile Communications Limited (PMCL) vs The Commissioner

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196612. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 4464

Pakistan Railway Advisory and Consultancy Services vs Assistant

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196617. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 394

Pakistan Television Corporation Limited vs The Appellate Tribunal Inland

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196626. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 YLR 585, 2024 PHC 302

Pakistan Tobacco Company Limited Versus Iftikhar Hussain

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235809. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PHC 158

Professor Dr. Almazeb Manan & five others vs Executive Officer

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196653. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 7211

Quaid-e-Azam Thermal Power Private Limited . vs Appellate Tribunal Inland Revenue etc.

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236474. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PTD 708

RAFI ULLAH Versus LIAQAT

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228400. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PLD 869

RAJA AMER KHAN Versus FEDERATION OF PAKISTAN through Secretary, Law and Justice Division, Ministry of Law and Justice, Islamabad

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Provincial sales tax on services - KPRA · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200839. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 143

RAKESH KESHWANI Versus ASSISTANT/DEPUTY COMMISSIONER INLAND REVENUE Omer Memon and Aitzad Manzoor Memon , Mr. Ameer Bakhsh Metlo

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228672. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 PTD 1053

RAZ TEXTILES, A PROPRIETORSHIP CONCERN Versus The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad

Pakistan source bodies · judgment not checked

Customs · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228055. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2025 · 2025 SCMR 1764

RUKHADZE Versus RECOVERY PARTNERS GP LTD

Comparative foreign · judgment not checked

CCI Arts 153-154 · Public debt / borrowing Arts 166-167

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214428. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PHC 5881

Riaz Ali vs Govt of KPK

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236990. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 746

SABIR PRESS CALENDAR Versus COMMISSIONER INLAND REVENUE, CHENAB ZONE, REGIONAL TAX OFFICE, FAISALABAD

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228288. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 CLC 650, 2023 LHC 1127

SHAH JAHAN Versus PROVINCE OF PUNJAB

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 235068. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PLD 163

SHANDANA GULZAR KHAN Versus FEDERATION OF PAKISTAN through Secretary Interior, Islamabad

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199204. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 PTD 1733

SUMMIT CAPITAL (PVT.) LIMITED Versus ASSISTANT COMMISSIONER (UNIT-IV), SINDH REVENUE BOARD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228680. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PLD 67

SUNNI ITTEHAD COUNCIL Versus ELECTION COMMISSION OF PAKISTAN

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200824. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC KHI 2181

Saifuddin vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196801. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 477

Saima Naureen vs Government of the Punjab, etc

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2025-02-25 (not independently checked).

Source: Pakistan Case Law record 196805. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC 294, PTCL 2025 CL. 625

Shaikh Pipe Mills (Pvt.) Limited and others vs The Customs Appellate

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 PTD 1001

Sheikh NASEEM AKHTAR Versus COMMISSIONER INLAND REVENUE (LEGAL) Zahid Shafique , Malik Itaat Hussain Awan

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228266. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 2021

Sheikh Naseem Akhtar vs Commissioner Inland Revenue (Legal) etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 196931. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC KHI 2187, 2025 SHC KHI 2188, 2025 SHC KHI 2189

Summit Capital (Pvt.) Limited and others vs Assistant Commissioner (Unit-

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197006. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 YLR 137

Syed Najeebuddin Ahmed vs Federation of Pakistan through the Secretary, Ministry of Energy (Power Division) and 5 others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197047. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2025 · 2025 PTD (Trib.) 116

Syed Rehmat Ali Shah vs The Secretary, Revenue Division, Islamabad

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197054. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 283

Syed Saad Ali & another Javed Iqbal vs Federation of Pakistan through Secretary Ministry & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197055. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2025 PLC(CS) 850

The BOARD OF GOVERNOR through Chairman, Khyber Teaching Hospital (MTI), Peshawar Versus KHYBER PAKHTUNKHWA MEDICAL TEACHING INSTITUTIONS, APPELLATE TRIBUNAL, PESHAWAR

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221475. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 1687

The COMMISSIONER OF INLAND REVENUE, PESHAWAR Versus SUFI TAHIR NADEEM

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Minimum / turnover / presumptive tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214368. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PTD 1558

The COMMISSIONER OF INLAND REVENUE, PESHAWAR Versus SUFI TAHIR NADEEM

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Minimum / turnover / presumptive tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228915. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC 198, PTCL 2025 CL. 404

The Collector of Customs (West) vs M/s. Seminar (Pvt) Limited

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197122. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2025 · 2025 SHC 606, 2025 SHC KHI 198

The Commissioner Inland Revenue Zone-II, Regional Tax Office vs M/s.

Pakistan source bodies · judgment not checked

Federal excise · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197131. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2025 · 2025 LHC 5557

The Commissioner Inland Revenue. RTO, Faisalabad vs Mr. Zohaib Ali

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197135. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCP 236

The Commissioner of Inland Revenue, Peshawar vs M/s Sufi Tahir Nadeem

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Minimum / turnover / presumptive tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197136. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 78

Umar Sultan vs Federation of Pakistan, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197227. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 SCMR 1280

WAK LIMITED MULTAN ROAD, LAHORE Versus COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214325. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2025 · 2025 PTD 1179

WAK LIMITED MULTAN ROAD, LAHORE Versus COLLECTOR CENTRAL EXCISE AND SALES TAX, LAHORE (NOW COMMISSIONER INLAND REVENUE, LTU, LAHORE)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228911. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2025 · 2025 PTD 1707

WARTSILA PAKISTAN (PVT.) LTD. Versus COMMISSIONER INLAND REVENUE, LTO, LAHORE

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225786. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2025 · 2025 IHC 94

Zaka Ud Din Dewan vs Federation Of Pakistan, Etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197322. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2025 · 2026 PHC 1618

with IR Arif Rauf vs Government of KP through its Chief Secretary, Civil Secretariat, Peshawar and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237084. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 140

Abdur Rehman vs Secretary Local Govt. etc.

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191049. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC KHI 1321

Ali Ahmed Turabi Advocate vs Fed. of Pakistan and Another

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 237377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 268

Asfandyar Khan vs Govt. of Khyber Pakhtunkhwa through Secretary

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191285. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PTD 1218

CHINA POWER HUB GENERATION COMPANY (PVT.) LIMITED through authorized Officer vs PAKISTAN through Secretary Ministry of Finance and others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191484. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC KHI 346

Collector Customs Model vs M/s Ahsan & Company

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239673. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 704

Collector of Customs Model and others vs M_s Ahsan & Company and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191499. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 246, PTCL 2024 CL. 677

Commissioner Inland Revenue Corporate Zone, Peshawar vs M/s

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191514. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 4303, PTCL 2025 CL. 242

Commissioner Inland Revenue Sialkot vs Air Sial Limited , Sialkot

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191515. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 4006

Commissioner Inland Revenue vs M/s Multan Electric Supply Company

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191520. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 463, PTCL 2024 CL. 341, 2024 PTD 889

Commissioner Inland Revenue vs Muhammad Osman Gul

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191517. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 64, 2024 SCMR 788, 2024 PTD 637

Commissioner Inland Revenue, Islamabad vs M/s Fauji Foundation &

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191525. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2024 · 2024 PTD (Trib.) 358

Commissioner Inland Revenue, LTU, Lahore vs Messrs World Call Telecom

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 80, PTCL 2024 CL. 426, 2024 PTD 483, 2024 SCMR 700, PLJ 2024 SC

Commissioner Inland Revenue, Lahore vs M_s Millat Tractors Limited, Lahore and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191527. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · PTCL 2024 CL. 37

Commissioner Inland Revenue, Regional Tax Office, Peshawar vs M/s.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191536. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · PTCL 2024 CL. 243, 2024 PTD 1174

Commissioner Inland Revenue, Regional Tax Office, Peshawar vs M/s.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191537. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 377, PTCL 2025 CL. 33, 2025 SCMR 341

Commissioner Inland Revenue, Zone-III. RTO, Rawalpindi, etc vs M/s

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191543. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2024 · 2024 PLJ Islamabad 47, 2024 YLR 2685

Dr. Salman Akbar Malik vs Federal Government Employees Housing

Pakistan source bodies · judgment not checked

Cesses · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191640. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 CLD 1

FAISAL ZAFAR Versus SIRAJ-UD-DIN

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 201045. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 4283, 2024 PTD 1469

Faisalabad Electric Supply Company Ltd vs The Chairman Punjab Revenue

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191705. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2024 · 2024 PLC (C.S.) 482

Faiz Muhammad vs Province of Balochistan through Chief Secretary, Civil

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191709. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 1879, 2025 PLJ Lahore 184

Farrukh Shahzad vs Maqbool Hussain Awan

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191728. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 101, 2024 PLD Supreme Court 698

Federation of Pakistan through the Secretary, Ministry of Law and Justice, Islamabad, Afiya Shehrbano Zia and others vs Supreme Judicial Council through its Secretary, Supreme Court Building, Islamabad and others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191764. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 173, 2024 SCMR 1323, 2024 PLJ SC 878

GOVERNMENT OF PAKISTAN through Secretary, Ministry of Defence, Rawalpindi Military Estates Officer, Hazara Circle, Abbottabad and another (in all cases) vs Mst. AYESHA BIBI (WIDOW) and others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191854. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PTD 290

Getz Pharma (Pvt.) Limited and others vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191777. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 410, 2025 SCMR 443, 2025 PLC (C.S.) 483, 2025 PLJ SC 158

Government of the Punjab through Chief Secretary, Punjab, Lahore and another vs Zaka Ullah and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191857. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PLD Sindh 132

HAKIMSONS (IMPEX) (PRIVATE) LIMITED through duly authorized officer/representative and 27 others vs FEDERATION OF PAKISTAN through Secretary Revenue Division, Islamabad and another

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191930. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 PLD 1028

HAMZA RASHEED KHAN Versus ELECTION APPELLATE TRIBUNAL, LAHORE HIGH COURT, LAHORE

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200790. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 65, 2024 PLJ SC 379, 2024 SCP 66, 2024 SCP 6, PLD 2024 Supreme

Hamza Rasheed Khan vs Election Appellate Tribunal, Lahore High Court, Lahore and others_

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191948. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PTD 1360

Ibrahim Fibres Limited through Company Secretary vs Province of Sindh

Pakistan source bodies · judgment not checked

Art 163 professions tax · Cesses · Fee vs tax · GIDC · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 191998. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 PLD Supreme Court 102

Imran Ahmad Khan Niazi vs Federation of Pakistan through Secretary, Law

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Double taxation · Fee vs tax · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192031. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 594, 2024 PLD Sindh 453, 2024 PTD 1478

Irfan Hussain Halai & others, Khurram Inam & Others, Rahman Naseem

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192076. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · PTCL 2024 CL. 281

Latif Hakeem vs Federation of Pakistan through its Secretary Finance, Islamabad and 2 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192265. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2024 · 2024 SCMR 215

London Gypsies and Travellers and others vs Wolverhampton City Council and others

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192282. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 350

M/S Askari Cement Limited (ACL) through authorized

Pakistan source bodies · judgment not checked

Cesses · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193289. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 340

M/s Kips Academy. vs Zahid Mehmood & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193320. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 1, PTCL 2024 CL. 538, 2025 PLD Sindh 187

M/s Millennium Mall Management Co. vs Pakistan & others

Pakistan source bodies · judgment not checked

Cesses · Entry 49 / provincial sales tax on services · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193328. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 391, 2025 PLD Supreme Court 1, 2025 CLD 150, 2025 PLJ SC 137

M/s Mughals Pakistan (Pvt) Limited vs Employees Old Age Benefits

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

National Highway Authority (NHA) Act, 1991
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193329. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2024 · 2024 IHC 280, PTCL 2025 CL. 99

M/s Pakistan Telecommunication Authority through its Director (Budget &

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193339. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2024 · 2024 ATIR 4

M/s Utility Stores Corporation of Pakistan Limited vs The CIR, LTO,

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193367. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 1418

M/s. ARY Communications Limited vs Abdul Qadir Shaikh, Commissioner

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193376. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2024 · 2024 IHC 90, 2024 CLC 1299

Maemona Azhar etc. vs Capital Development Authority through its

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192297. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2024 · 2024 IHC 108, 2024 PLC (C.S.) 894

Maj. (R) Matloob Ahmed Baig vs Oil and Gas Development Company

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192301. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 4669

Malik Imtiaz Ahmad vs Government of Punjab through Secretary Irrigation

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192313. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 CLC 1071

Malik Muhammad Tahir Khan vs Government of Khyber Pakhtunkhwa

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Fee vs tax · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192319. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PCRLJ 1841

Maqbool Hussain vs The State and another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192345. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2024 · 2024 PTD 331

Messrs CONSTRUCTION ASSOCIATION OF PAKISTAN through Authorized Representative and others vs The GOVERNMENT OF BALOCHISTAN through Chief Secretary and others

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192407. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PTD 1021

Messrs Gadoon Textile Mills Ltd vs Deputy Commissioner IR (AUDIT-05), Inland Revenue, Regional Tax Office, Peshawar and another

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192418. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2024 · 2024 PTD (Trib.) 1097

Messrs Shahbaz Ahmad vs Commissioner Inland Revenue, RTO, Sargodha

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192440. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2023 LHC 1332, 2024 PTD 670

Millat Tractors Limited vs Federal Board of Revenue & others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2024 · 2024 ATIR 2

Mr. Ravendar Kumar vs Commissioner Inland Revenue, Cantt. Zone, RTO, Rawalpindi

Pakistan source bodies · judgment not checked

Appeals / references / tribunals · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192524. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 1250, 2024 SHC KHI 917

Mrs. Shamim Barlas, Altaf Hussain, Fayyaz Hussain & Others vs Al-Habib

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192533. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 3528, 2025 PTD 313

Mrs. Shehla Tariq Saigol vs Federation of Pakistan and 03 Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192534. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2024 · PTCL 2024 CL. 665

Muhammad Amin, Lyallpur Town, Faisalabad vs The CIR (Withholding

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192760. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 438, 2024 PLD Lahore 300, 2024 PLJ Lahore 178

Muhammad Aslam vs Judge Family Court, Ferozewala, etc.

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192822. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 2111

Muhammad Maroof And Others vs Mst. Mariam Farooq and others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 192984. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 1

Pakistan Tehreek-e-l nsaaf (PTl) Through its authorized person and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193597. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 32, 2024 SHC SUK 49, 2025 SHC SUK 2053

Pervaiz Ali vs Province of Sindh

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193619. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PTD 846, 2024 PLD Sindh 325, 2024 PTD 1121

Popular International (Pvt.) Limited through duly authorized officer vs Pakistan through Secretary, Revenue and Ex-Officio Chairman and another

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193627. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 904, 2025 CLC 332

Premium Textile Mills Ltd. & Others vs Federation of Pakistan & Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193631. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 5966

Punjab College Multan vs Commissioner Wages Court, Multan, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193667. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 270

Qasim Khan & another vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193686. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2024 · PTCL 2024 CL. 770, 2025 PTD 480

Quetta Chamber of Commerce & Industry and another vs Federation of Pakistan through Secretary Revenue Division and another

Pakistan source bodies · judgment not checked

Deeming fictions · Distribution of taxing power / pith and substance · Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193693. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2024 · 2024 PTD 1584

SARDAR MUHAMMAD SHAFIQ TAREEN Versus The COMMISSIONER-IR, ZONE I, RTO, QUETTA

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225045. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 PTD 1238

SHAHTAJ SUGAR MILLS LTD. Versus GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general) · Federal excise

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228908. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PTD 736, 2024 SHC KHI 1134

SHAMIM AHMED Versus FEDERATION OF PAKISTAN through Secretary Revenue Chairman, Federal Board of Revenue, Islamabad

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228660. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 PLD 545

STRATEGIC PLANS DIVISION Versus PUNJAB REVENUE AUTHORITY

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services · Provincial sales tax on services - BRA

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 198890. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 2738, 2024 PTD 1271

Service Global Footwear Limited & another vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 193959. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 244, 2024 SCMR 1656, PTCL 2024 CL. 785

Shahtaj Sugar Mills Ltd. and others vs Govt. of Pakistan thr. Secretary

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general) · Federal excise

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2024-07-25 (not independently checked).

Source: Pakistan Case Law record 194009. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 88, 2024 PTD 738

Shamim Ahmed & another vs The Federation of Pakistan & others.

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194035. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PHC 260

Shandanda Gulzar Khan daughter of Gulzar Khan vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194043. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2024 · 2024 IHC 70, 2024 MLD 261

Shell Pakistan Limited vs Capital Development Authority and others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194076. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 3567, PLJ 2024 Cr.C. 1154

Sikandar Hayat vs The State, etc

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194105. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 PTD 406

Soofi Muhammad Farrukh Amin and others vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194131. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 2525

Strategic Plans Division and another vs Punjab Revenue Authority and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194142. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PLD Peshawar 89

Sunni Ittehad Council and others vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194175. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2024 · 2024 PLJ Peshawar 164

Sunni Ittehad Council etc vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194176. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 237, 2024 SCP 220, 2024 SCP 236, 2024 SCP 319, 2024 SCP 320,

Sunni Ittehad Council through its Chairman, Faisalabad and another, _0c86d1c6

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194177. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PLC 287

Taimoor Ali vs Messrs Continental Biscuits Ltd. through Factory Manager

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194290. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 85, 2024 CLD 531, 2024 SCMR 640

Taisei Corporation Tokyo Japan thr. its Attorney vs A.M. Construction

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194291. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 3259

Tariq Sheikh vs Federal Ombudsman etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194309. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 1176

The Collector of Customs, Karachi vs M/s. M.T. Baering, Karachi

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194331. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 316, 2024 PLD Supreme Court 1168

The Commissioner Inland Revenue and others vs Mekotex (Pvt) Limited &

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Arts 4/24/18/10A limits on taxation · Retrospectivity / past and closed transactions · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2024-09-18 (not independently checked).

Source: Pakistan Case Law record 194344. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · 2024 SCP 380, 2025 SCMR 1, 2025 PTD 180

The Commissioner Inland Revenue, Legal Zone, Large Taxpayers Office, Lahore. and others vs M_s Mayfair Spinning Mills Ltd. etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194348. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2024 · PTCL 2024 CL. 201

The Commissioner of Income Tax vs M/s. Inter Quest Informatics Services

Pakistan source bodies · judgment not checked

Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194351. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC KHI 368

The D. G. Customs Valuation, Karachi & another vs M/s. A.A. Tyre , Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 239677. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 SHC 700

The D. G. Customs Valuation, Karachi & others vs M/s. A.A. Tyre , Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194353. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2024 · 2024 PTD 86

The Secretary, Revenue Division, Islamabad: In the matter of vs Not

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194371. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2024 · 2024 PLJ Islamabad 135

Waheed Ashraf vs Federation of Pakistan through Secretary Revenue

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194479. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2024 · PTCL 2024 CL. 726

Waheed Ashraf vs Federation of Pakistan, etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194480. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2024 · 2024 PLC 237

Wateen Telecom (Pvt.) Limited through Authorized Officer vs Abdul Sattar

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194504. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2024 · 2024 YLR 2353

Zarif Khan Hussain Zai and Brothers through Proprietor vs Government of Balochistan, through Secretary of Communication and Works PP & H Department Civil Secretariat, Quetta and 6 others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194571. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 3636

Zubaida Qureshi vs Ex-officio Justice of Peace and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194590. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2024 · 2024 LHC 1441, 2024 PTD 1112

Zubair Khan vs Commissioner Inland Revenue Jhelum Zone etc.

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 194594. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 IHC 354

Aamir Shahzad Khan vs Muhammad Sabir

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186792. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 CLD 1436

Al Baraka Bank (Pakistan) Limited through Authorized Attorneys vs Sui

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187048. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PCTLR 49

Allied Bank Limited vs Appellate Tribunal Inland Revenue, Lahore & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187110. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 411

Allied Bank Limited vs Appellate Tribunal Inland Revenue, Lahore and 2

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187111. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 LHC 4059, 2024 CLC 1359, 2023 PLJ Lahore 753

Arzoo Textile Mills Ltd. etc vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187231. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PTD 1797

COLLECTOR OF CUSTOMS PORT MUHAMMAD BIN QASIM, KARACHI Versus MIA CORPORATION (PVT.) LTD. ISLAMABAD

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228902. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCMR 503

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR Versus WASEEF ULLAH

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214275. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PTD 396

COLLECTOR OF CUSTOMS, MODEL CUSTOMS COLLECTORATE, PESHAWAR Versus WASEEF ULLAH

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228905. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 150, 2023 PTD 964, 2023 SCMR 1011

COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI and another vs Messrs MSC SWITZERLAND GENEVA and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187496. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PTD 1824

COMMISSIONER INLAND REVENUE, CHENAB ZONE, RTO, FAISALABAD Versus ROSE FOOD INDUSTRIES, FAISALABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 339, 2024 PTD 798, 2024 SCMR 1049

Cantonment Board Faisal and another vs Habib Bank Limited, Karachi and another

Pakistan source bodies · judgment not checked

Agricultural income tax · Art 163 professions tax · Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance

Explore 2 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 77; judgment passage and application not checked

Professions Tax Limitation Act, 1941
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2023-10-13 (not independently checked).

Source: Pakistan Case Law record 187384. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 CLD 1400

China International Water and Electric Corporation (CWE) P.R. China vs National Highway Authority

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187427. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PTD 1534, 2023 SCMR 1716

Collector of Customs, Custom House, Lahore and another vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187450. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 235

Collector of Customs, Customs House, Lahore and another vs M/s Waseem

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187451. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 SHC 1116, PTCL 2024 CL. 15

Collector of Customs, Model Customs Collectorate of Appraisement

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187454. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLJ SC 347, PTCL 2023 CL. 428

Collector of Customs, Model Customs Collectorate, Peshawar vs Waseef

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187457. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 SHC 824

Collector of Sales Tax & Federal Excise, LTU, Karachi vs M/s. Hilton Pharma

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187463. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 SHC 232

Commission (Legal Division) vs State Life Insurance Corporation of Pakistan

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187469. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 SHC 174

Commissioner IR, Zone-IV vs M/s. Hamdam Paper Corporation (Pvt) Ltd.,

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187542. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PHC 26

Commissioner Inland Revenue & others vs M/s Saim Traders

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187473. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 226, 2023 SCMR 1856, PTCL 2024 CL. 322

Commissioner Inland Revenue (in both cases) vs M/s RYK Mills (in both cases)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187474. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PLJ Islamabad 171

Commissioner Inland Revenue vs M/s. Islamabad Electric Supply

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187490. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PLJ Lahore 66

Commissioner Inland Revenue vs M/s. Niagra Mills (PVT.) Ltd.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187492. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PTD 569

Commissioner Inland Revenue vs Messrs Islamabad Electric Supply

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187478. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCMR 2070

Commissioner Inland Revenue, Chenab Zone, RTO, Faisalabad vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187505. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · PTCL 2023 CL. 718, 2025 PTD 552

Commissioner Inland Revenue, Lahore vs M/s. Arco Plastics (Pvt.) Limited

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187509. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 492

Commissioner Inland Revenue, Lahore vs Messrs Descon Engineering

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187508. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTCL 85

Commissioner Inland Revenue, Zone-I, LTU, Lahore vs M/s. Marwat

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187527. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 732

Commissioner Inland Revenue, Zone-I, LTU, Lahore vs Messrs Marwat

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187526. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PCTLR 76

Commissioner Inland Revenue, Zone-II, Regional Tax Officer (Rto), Mayo

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187537. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · PTCL 2023 CL. 772

Commissioner of Inland Revenue, Legal Division, Regional Tax Office, Lahore vs M_s. Rafaqat Marketing, Lahore through Chairman and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187552. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 720

Commissioner of Inland Revenue, Legal Division, Regional Tax Office, Lahore vs Messrs Rafaqat Marketing, Lahore through Chairman and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187551. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLJ SC 308, 2023 PCTLR 56

Commissioner, Inland Revenue, Karachi vs Messrs Attock Cement Pakistan

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187555. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PTD 803

D-Watson Chemist and Super Store and others vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187557. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PHC 504, 2024 YLR 2670

Dawn Frozen Foods & others vs Government of Khyber Pakhtunkhwa, through Chief Secratery, Peshawar and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187572. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PTD 21

Euro Tiles and Granite through Proprietor and 4 others vs Federation of Pakistan through Secretary Commerce Division and others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187683. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2023 · 2023 PLD 47

FAROOQ BROTHERS Versus UNITED BANK LIMITED

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Islamic injunctions / FSC fiscal · Provincial sales tax on services - KPRA · Public debt / borrowing Arts 166-167

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197743. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 265, PTCL 2024 CL. 131, 2023 SCMR 1871, 2023 PTD 1635

Federal Board of Revenue (in both cases) vs Dewan Salman Fiber Ltd and others (in C.A.1089-1090_15)

Pakistan source bodies · judgment not checked

Provincial sales tax on services - KPRA · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187768. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 223, 2023 PLD Supreme Court 825

Ghulam Mohiuddin, Zaman Khan Vardag, The Jurists Foundation (Regd.)

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187845. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLJ SC 44

Government of the Punjab through Chief Secretary, Lahore and others vs Defence Rays Golf and Country Club and others

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187910. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 IHC 412, PTCL 2023 CL. 801, 2025 PTD 544

Guarantee-Salex-Thales Joint Venture vs Federation of Pakistan through Secretary Revenue Division & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 187914. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PHC 191

Hussain Bashir & others vs Government of Khyber Pakhtunkhwa through Chief Secretary Peshawar, etc

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188064. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 PLD Sindh 328

INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN through Secretary and 2 others vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188152. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 286, 2023 PLJ SC 665

Imran Ahmad Khan Niazi vs Federation of Pakistan through Secretary, Law

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Double taxation · Fee vs tax · Immovable property / capital value tax · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188113. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCMR 1935

Islamabad High Court Bar Association Islamabad through President Muhammad Shoaib Shaheen, Advocate Supreme Court, Islamabad and others vs Election Commission of Pakistan through Chief Election Commissioner, Islamabad and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188185. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 68

Islamabad High Court Bar Association Islamabad through its President Muhammad Shain Shaheen, ASC Islamabad, Muhammad Sibtain Khan and Others vs Election Commission of Pakistan through the Chief Election Commissioner, Islamabad and Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188184. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLD Supreme Court 720

Islamabad High Court, Bar Association, Islamabad through President and others vs Election Commission of Pakistan through Chief Election Commissioner, Islamabad and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188186. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2024 SCP 168, 2024 SCP 364, 2023 SCP 336, 2024 SCP 186, 2024 SCP 296, PLJ

Islamic Republic of Pakistan through Secretary M/o Law and Justice, Govt. of Pakistan, Islamabad and others vs Imran Ahmed Khan Niazi and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188188. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2024 SCP 9, 2024 PLD Supreme Court 337, 2023 SCP 190, 2023 SCMR 1732

Jawwad S.Khawaja vs Fderation of Pakistan, etc

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188246. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLD Supreme Court 661

Justice Qazi Faez Isa and others vs President of Pakistan and others

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188269. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 CLD 718

KESC LABOUR UNION Versus FEDERATION OF PAKISTAN through Cabinet Secretary

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 201256. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCMR 33

Lakson Tobacco Company Limited and others vs NWFP through Secretary

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Cesses · Distribution of taxing power / pith and substance · GIDC · Provincial sales tax on services - KPRA · Strict construction of fiscal statutes

Explore 2 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Pakistan Tobacco Board Ordinance, 1968
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2022-09-13 (not independently checked).

Source: Pakistan Case Law record 188360. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLJ SC 74

Lakson Tobacco Company Limited and others vs NWFP through Secretary

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Cesses · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · GIDC · Provincial sales tax on services - KPRA · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188361. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PCTLR 92

M/s Army Welfare Trust, Rawalpindi vs Commissioner of Income Tax

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189546. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 LHC 349, 2024 PTD 265

M/s Basfa Textile (Pvt.) Limited, Lahore vs Deputy Director (Customs),

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189547. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 IHC 388, PTCL 2024 CL. 594

M/s Fauji Fertilizer Company Limited and another vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189556. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 208, 2023 SCMR 1516, 2023 PTCL 872

M/s Islamabad Electric Supply Company Limited (IESCO) through its

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189565. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 193, 2023 SCMR 1407, 2023 PTD 1244, PTCL 2023 CL. 818

M/s Rajby Industries Karachi, M/s Multinational Export, M/s NFK Exports

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189588. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PLJ Peshawar 64

M/s. A.K. Tariq Foundry vs Government of Pakistan and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189614. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2023 · PTCL 2023 CL. 907

M/s. Adamjee Insurance Company Limited, Lahore vs The CIR, CTO, Lahore

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189615. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PLJ Peshawar 125, 2024 PLD Peshawar 146, 2024 PTD 1133

M/s. Apallo Plastic and Chemicals (PVT) LTD., Malakand vs Government of

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189618. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 SHC 1120, 2024 CLC 1206

M/s. Meerut Cooperative Housing Society Ltd vs Shahid Akhtar Qureshi and

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189629. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · PTCL 2023 CL. 667

M/s. Sun Diplomatic Bonded Warehouse (Pvt.) Ltd vs Customs Appellate

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189641. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PLJ Islamabad 87

M/s. Sun Diplomatic Bonded Warehouse (Pvt.) Ltd. vs Customs Appellate

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189642. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 SHC 321

MAL Pakistan Ltd., Muhammad Kashif, Muhammad Imran, M/s Zahid

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188418. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 SHC 1020

MCB Bank Limited vs Zahid Ali

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188493. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PTD 351

Messrs Army Welfare Trust, Rawalpindi vs Commissioner of Income Tax

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188531. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 PLC 155

Messrs J.S. Bank Limited through Attorney vs Province of Sindh through Secretary, Labour and Employment, Karachi

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188564. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 PLC 238

Messrs Matco Foods Ltd. and others vs Federation of Pakistan through Secretary, Ministry of Overseas Pakistanis and Human Resource Development and 2 others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188576. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Punjab Revenue Authority · 2023 · 2023 PTD (Trib.) 384

Messrs Pakistan Gum and Chemicals Limited vs Additional Commissioner, ENF-III, PRA, LAHORE

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188562. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2023 · 2023 CLC 1965

Messrs Salam International and others vs Secretary Ministry of Law And Parliamentary Affairs, Government of Balochistan, Civil Secretariat, Quetta and others

Pakistan source bodies · judgment not checked

Cesses · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188614. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PTD 206

Messrs Sun Diplomatic Bonded Warehouse (PVT.) LTD. vs Customs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188620. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 1

Messrs World call Telecom Ltd. through Chief Financial Officer vs Government of The Punjab through Secretary, Ministry of Finance and 6 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188630. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 PTD 725

Messrs Xavier Company through Partner vs Customs, Excise and Sales Tax

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188631. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCMR 1247

Mian AZAM WAHEED Versus The COLLECTOR OF CUSTOMS through Additional Collector of Customs, Karachi

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214250. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 167, 2023 SCMR 1068, PLJ 2024 SC (Cr.C.) 11, 2023 PTD 1571, 2023

Mian Azam Waheed, Shehzad Waheed, Azam Waheed vs The Collector of Customs through Additional Collector of Customs, Karachi

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188638. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 YLR 130

Mohammad Aslam Wadani vs Presiding Officer, District Consumer Court, D.G. Khan and 2 others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188675. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 115

Mohammad Sibtain Khan and others vs Election Commission of Pakistan

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188683. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2023 · 2023 PTD (Trib.) 1103

Muhammad Ali Tabba, Karachi vs The Commissioner Inland Revenue, Aeoi, Zone, Lto, Karachi

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 188948. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · PTCL 2023 CL. 569

Muhammad Osman Gull vs Federation of Pakistan etc.

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189241. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLC (C.S.) 1

Muhammad Tayyab Bukhari and others vs Dr. Anees-ur-Rehman and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189394. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 312, 2024 PLD Supreme Court 192

Mukhtar Ahmad Ali vs The Registrar, Supreme Court of Pakistan, Islamabad

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Civil Servants Act, 1973
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2023-10-16 (not independently checked).

Source: Pakistan Case Law record 189476. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · PTCL 2023 CL. 329

Mumtaz Ali Rajpar and Brothers through Managing Parner and others vs Province of Sindh through Secretary Mines and Minerals Development and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189486. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 PTD 39

Mumtaz Ali Rajpar and Brothers through Managing Partner and others vs Province of Sindh through Secretary Mines and Minerals Development and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189487. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 324, 2024 SCMR 298, 2024 PLC 60

Muslim Commercial Bank Limited vs Muhammad Anwar Mandokhel etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 361, 2024 PLD Supreme Court 81, 2024 PTD 235

PROVINCE OF SINDH through Secretary, Agriculture Department, Government of Sindh and another vs MULTILINE ENTERPRISES and another

Pakistan source bodies · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189917. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PHC 338

Pakistan Accumulators (Pvt) Limited vs Additional Commissioner lnland

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189824. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 541

Pepsi Cola International (Pvt.) Limited vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189874. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTCL CL. 71

Pepsi Cola International (Pvt.) Limited vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189875. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PLC 163

President The Bank of Punjab and 2 others vs Authority under Payment of Wages Act, Vehari and another

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189892. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 LHC 3403, 2023 CLC 1535

Public Interest Law Association of Pakistan vs Federation of Pakistan & 08

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189926. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 399, 2024 PLJ SC 114

Raja Amer Khan and others vs Federation of Pakistan through the Secretary, Law and Justice Division, Ministry of Law and Justice, Islamabad and others

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · CCI Arts 153-154 · Distribution of taxing power / pith and substance · Provincial sales tax on services - KPRA · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 189968. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 PTD 1829

SEARLE COMPANY LIMITED Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228659. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PLD 34

SHAHAB SAQIB Versus SADAF RASHEED

Pakistan source bodies · judgment not checked

Cesses · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197800. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PTD 1419

SINDH REVENUE BOARD through Secretary Government of Sindh, Karachi Versus QUICK FOOD INDUSTRIES (PVT.) LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228900. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PLC(CS)N 5

SIRAJ MUHAMMAD Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 231542. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PLD 42

SUPREME COURT BAR ASSOCIATION OF PAKISTAN Versus FEDERATION OF PAKISTAN through Ministry of Interior Islamabad

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Public expenditure / accountability

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200786. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 IHC 350, 2023 PLJ Islamabad 358, 2024 CLC 953

Saleem Ahmed Jan vs Deputy Commissioner, Islamabad and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190181. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 LHC 3837, 2023 PTD 1120, 2023 PLJ Lahore 651, 2023 PLD Lahore 471

Service Global Footwear Limited and another vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190272. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · 2023 PTD 607

Shell Pakistan Limited through Legal Counsel and others vs Federation of Pakistan through Secretary Ministry of Finance and others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190393. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2023 · PTCL 2023 CL. 162, 2023 PCTLR 128, 2023 SHC 22

Shell Pakistan Limited vs Federation of Pakistan & Others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190394. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCMR 1776, PTCL 2024 CL. 509

Sindh Revenue Board through Secretary Government of Sindh, Karachi and others vs Messrs Quick Food Industries (Pvt.) Limited and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190431. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PLD Lahore 392

State Bank of Pakistan vs Federation of Pakistan and 4 others

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190453. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PLC(CS) 1467

Syed MOHSIN SHAH Versus FEDERATION OF PAKISTAN through Secretary Law and Justice, Islamabad

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221033. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PLD Islamabad 272, 2023 PLC (C.S) 1467

Syed Mohsin Shah vs Federation of Pakistan through Secretary Law and Justice, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190550. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 234, 2023 SCMR 1560, 2023 CLD 1148

Telenor Microfinance Bank Limited vs Shamim Bano & others, Rehana Sabir

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 2 legislation research lead(s)

Negotiable Instruments Act, 1881
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190639. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2023 · 2023 PTD 455

The Attock Oil Company Limited vs Central Board of Revenue, Islamabad

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190642. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 80

The Collector of Sales Tax and Central Excise, Lahore vs M/s Qadbros

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190656. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · PTCL 2023 CL. 512

The Collector of Sales Tax and Central Excise, Lahore vs M/s. Qadbros

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190657. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 CLD 559, 2023 SCMR 939

The Collector of Sales Tax and Central Excise, Lahore vs Messrs Qadbros

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190655. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 PTD 320

The Commissioner Inland Revenue, Karachi vs Messrs Attock Cement

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190666. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · PTCL 2023 CL. 543

The Commissioner Inland Revenue, Lahore vs M/s. Tasneem Akhtar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190669. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 312

The Commissioner Inland Revenue, Lahore vs Messrs Tasneem Akhtar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190667. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PTD 763

The Commissioner Inland Revenue, Regional Tax Office, Abbottabad and another vs Messrs Saim Traders and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190671. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 276, 2023 PTD 1718, 2023 SCMR 1803

The Commissioner of Income Tax vs M/s. Inter Quest Informatics Services

Pakistan source bodies · judgment not checked

Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190677. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCP 10

The Commissioner, Inland Revenue, Karachi vs M/s Attock Cement

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190680. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · PTCL 2023 CL. 305

The Commissioner, Inland Revenue, Karachi vs M/s. Attack Cement

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190681. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2023 · 2023 SCMR 279

The Commissioner, Inland Revenue, Karachi vs Messrs Attock Cement

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190679. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2023 · 2023 PTD 1695, 2024 PLJ Quetta 156

The Director Directorate of Intelligence and Investigation Customs FBR, Quetta through Deputy Director and others vs Messrs International Business Hub and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190686. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2023 · 2023 PTD 1352

The Secretary, Revenue Division, Islamabad: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190708. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2023 · 2023 PHC 92, 2024 YLR 257

Zaib Noor & others vs Adjutant General Pay and Pension Branch, GHQ

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190889. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · PTCL 2023 CL. 345

Zaka Ud Din Malik vs Federation of Pakistan, etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190897. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2023 · 2023 PTD 268

Zaka ud Din Malik vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 190896. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 6324, 2023 PTD 1434, 2024 PLD Lahore 244, 2024 PTD 517, 2022

Abdul Saboor vs Federation of Pakistan etc.

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183520. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2022 · 2022 PLD Peshawar 171

Akram Khan Durrani and others vs Government of Khyber Pakhutnkhwa

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183605. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 PLJ Lahore 63

All Pakistan Textile Mills Association (APTMA) and others vs Federation Of Pakistan and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183643. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 7421

Allied Bank Limited vs Appellate Tribunal Inland Revenue, Lahore & others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183660. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 PTD 222

Attock Petroleum Limited (APL) vs National Highway Authority and another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Fee vs tax · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183776. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Canada · 2022 · 2022 SCMR 1958

Attorney General of Canada vs Collins Family Trust and another

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183777. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCMR 92

COMMISSIONER INLAND REVENUE Versus JAHANGIR KHAN TAREEN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214244. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PTD 1128

COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI Versus SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228896. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCP 152, 2022 SCMR 1333, 2023 PCTLR 76, 2022 PSC 1612, PTCL 2022 CL.

COMMISSIONER INLAND REVENUE, ZONE-II, REGIONAL TAX OFFICER (RTO), MAYO ROAD, RAWALPINDI and another vs Messrs SARWAQ TRADERS, 216/1-A, ADAMJEE ROAD, RAWALPINDI and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183989. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PTD 1079

COMMISSIONER OF INLAND REVENUE, LAHORE Versus SARGODHA SPINNING MILLS (PVT.) LTD. FAISALABAD

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228894. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PTD 372

Collector Of Customs through Additional Collector of Customs vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183913. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PTD 836

Collector of Customs through Additional Collector of Customs vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183914. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PTD 674, PTCL 2022 CL. 770

Collector of Customs through Additional Collector of Customs vs Ms.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183915. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PCTLR 392

Collector of Customs vs M/s Abdullah Traders

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183923. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · PTCL 2022 CL. 420

Collector of Customs vs M/s. Abdullah Traders and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183924. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 PTD 1485

Collector of Customs vs Messrs ASSAS Enterprises

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183919. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PTD 1059

Collector of Customs vs Messrs Junaid Enterprises and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183921. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 IHC 152, 2024 PTD 275

Collector, Sales Tax & Federal Excise, Regional Tax Office, Islamabad vs Customs, Central Excise and Sales Tax, Appellate Tribunal, Islamabad and another

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183933. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 342, 2022 PTD 1781

Commissioner IR, Zone-IV vs M/s. Hamdam Paper Corporation (Pvt) Ltd.,

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183994. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2022 · 2022 PLJ Quetta 168

Commissioner Inland Revenue Zone-I, Regional Tax Office, Quetta vs M/S.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183957. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2022 · 2022 PTD 1290

Commissioner Inland Revenue Zone-I, Regional Tax Office, Quetta vs Messrs Saindak Metals Ltd. Quetta, Tax Payer 2006

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183956. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PTD 232

Commissioner Inland Revenue and others vs Jahangir Khan Tareen and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183939. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · PTCL 2022 CL. 1

Commissioner Inland Revenue etc vs Jahangir Khan Tareen & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183940. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PLJ SC 37

Commissioner Inland Revenue etc vs Jahangir Khan Tareen and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183941. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PTD 1806

Commissioner Inland Revenue vs Mahvash and Jahangir Siddiqui

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183946. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 PTD 1180

Commissioner Inland Revenue vs Messrs Nishat Chunian Power Limited

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183949. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 PTD 978, 2022 PCTLR 1459, 2022 LHC 1362

Commissioner Inland Revenue, Corporate Zone, Regional Tax Office, Faisalabad vs Messrs Niagra Mills (Pvt.) Ltd

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183959. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · PTCL 2022 CL. 346

Commissioner Inland Revenue, Federal Board of Revenue, Karachi vs Muhammad Mustafa Gigi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Provincial sales tax on services - KPRA · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183963. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PLD Supreme Court 420, PTCL 2022 CL. 346, 2022 PCTLR 1548

Commissioner Inland Revenue, Federal Board of Revenue, Karachi vs Muhammad Mustafa Gigi and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2021-12-28 (not independently checked).

Source: Pakistan Case Law record 183962. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · PTCL 2022 CL. 197, 2022 SCMR 1082, 2022 PSC 655, 2022 PLJ SC 231, 2022 PTD

Commissioner Inland Revenue, Lahore vs M/s. Sargodha Spinning Mills

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183971. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCP 62, 2022 PSC 659, PTCL 2022 CL.463, 2022 PTD 1169

Commissioner Inland Revenue, Lahore vs M_s HNR Company (Pvt) Limited, Lahore

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183969. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCMR 1240

Commissioner Inland Revenue, Lahore vs Messrs HNR Company (Pvt.)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183966. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PTD 1673

Commissioner Inland Revenue, Regional Tax Office, Faisalabad vs Abdul

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183979. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 7209

Commissioner Inland Revenue, Zone-I, LTU, Lahore vs M/s Marwat

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183982. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 P C T L R 350

Commissioner Inland Revenue, etc vs Jahangir Khan Tareen & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183960. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · PTCL 2022 CL. 811

Commissioner of Income Tax vs M/s. Grays Leasing Ltd

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183998. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 PTD 951, 2021 LHC 9393

Commissioner of Income Tax vs Messrs Grays Leasing Ltd.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183997. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 8615

Commissioner of Inland Revenue, Legal Division, Regional Tax Office, Lahore vs M_s. Rafaqat Marketing, Lahore & another

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184002. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PLD Sindh 106

Cyrus Cowasjee and 2 others vs Karachi Metropolitan Corporation through Administrator, Karachi

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184009. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCP 336, 2023 PLC (C.S.) 501, 2023 PLD Supreme Court 190

Dean / Chief Executive, Gomal Medical College, Medical Teaching

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184024. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 354, 2022 PLJ 106, 2024 PLC 11

Engro Foods Ltd vs Registrar of Trade Union & others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184117. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 PLD 273

FEDERAL GOVERNMENT EMPLOYEES HOUSING FOUNDATION Versus EDNAN SYED

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197798. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PTD 920

FEDERATION OF PAKISTAN through Secretary Finance, Islamabad Versus E-MOVERS (PVT.) LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Minimum / turnover / presumptive tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228899. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCMR 1021

FEDERATION OF PAKISTAN through Secretary Finance, Islamabad and another vs E-MOVERS (PVT.) LIMITED and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Minimum / turnover / presumptive tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184188. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCP 202, 2022 PTD 1467, 2022 SCMR 1787, 2022 PCTLR 1294

Farrukhk Raza Sheikh vs The Appellate Tribunal Inland Revenue, etc

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184161. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PLD Supreme Court 372

Government of The Punjab through Chief Secretary, Lahore and others vs Defence Raya Golf and Country Club and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184281. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PSC 639

Government of the Punjab through Chief Secretary, Lahore and others vs Defence Rays Golf and Country Club and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184282. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCP 310

Lakson Tobacco Company Limited.,Pakistan Tobacco Company, etc.,F.S.

Pakistan source bodies · judgment not checked

Cesses · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · GIDC · Provincial sales tax on services - KPRA · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184658. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PLD Supreme Court 439

M.Q.M. (Pakistan) and others vs Pakistan through Secretary Cabinet

Pakistan source bodies · judgment not checked

Art 140A local government finance · Cesses

Explore 2 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 140A; judgment passage and application not checked

Pakistan Environmental Protection Act, 1997
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2022-02-01 (not independently checked).

Source: Pakistan Case Law record 184684. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCP 296, 2023 PLJ SC 49, 2022 PTD 1869

M/s A.J. Traders through its proprietor Muhammad Ilyas vs The Collector of

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185669. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2022 · 2022 PHC 670, 2023 PLJ Peshawar 64, 2024 PTD 1335

M/s A.K Tariq Foundry vs Government of Pakistan & others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185670. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 118, 2022 PTD 1183

M/s Faiz Chemical Industries Pvt. Ltd vs Collector of Customs & others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185683. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCP 258, 2022 SCMR 1994

M/s Lucky Cement Ltd thr. its General Manager, Peshawar vs Khyber

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185694. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2022 · 2022 ATIR 9

M/s Taisei Corporation, Islamabad vs Commissioner Inland Revenue,

Pakistan source bodies · judgment not checked

Appeals / references / tribunals · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185715. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 2871

M/s Worldcall Telecom Ltd vs Govt. of the Punjab & others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185720. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · PTCL 2022 CL. 883

M/s. Kohinoor Spinning Mills Ltd vs Commissioner Inland Revenue

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185743. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 492

M/s. Xavier Company vs Customs, Excise & Sales Tax Appellate Tribunal

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185764. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 288, 2022 PCRLJ 1729, 2023 PTD 9

M/s. Zakwan Steel & others vs The Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185765. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 PTD 737

MOL Pakistan Oil and Gas Company through Authorized Officers vs The Islamabad Capital Territory Administration through Chief Commissioner and 4 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184942. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 CLD 492

MOL Pakistan Oil and Gas Company through Authorized Officers vs The Islamabad Capital Territory Administration through Chief Commissioner and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184943. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 IHC 54

MOL Pakistan Oil and Gas Company vs The Islamabad Capital Territory

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184944. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2023 PLJ SC 49, 2022 PLD Supreme Court 817

Messrs A.J. Traders through Proprietor vs Collector of Customs

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184801. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 SCMR 1943

Messrs Kohinoor Spinning Mills Ltd vs Commissioner Inland Revenue

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184838. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PTD 1727

Messrs Kohinoor Spinning Mills Ltd. vs Commissioner Inland Revenue

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184839. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 PTD 1730

Messrs Pakistan Tobacco Company Ltd. and others vs Federation of Pakistan through Secretary, Ministry of Finance and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184855. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2022 · 2022 PTD (Trib.) 1722

Messrs Zia Steel Re-Rolling Mills, Islamabad vs Commissioner Inland

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184891. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 70, 2022 CLD 352

Mirpurkhas Sugar Mills & others vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184919. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2022 · 2022 ATIR 16

Mr. Naseer Ali Khan, 44 K, Block VI, PECHS, Karachi East vs Commissioner

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184955. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2022 · 2022 ATIR 12

Mr. Zarar Ahmed, Prop: Zarar Traders, Ghalla Mandi, G.T. Road, Lalamusa

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184960. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 PLJ Islamabad 72, 2022 CLC 1477

Ms. Kinza Anwar Office Assistant HR, (NEPRA) vs Office of The Ombudsman

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184979. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 4781, 2024 PLC (C.S.) 580

Mst. Ayesha Bibi vs Government of Punjab through its Chief Secretary

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 184999. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 292

Muhammad Salim vs Federation of Pakistan and Others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185482. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 132

Mumtaz Ali Rajpar & Borhters vs Province of Sindh & others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185628. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 PLD Lahore 108

Munir Ahmad vs Government Of Pakistan through Secretary Finance, Islamabad and 19 others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185646. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2022 · 2022 PTD 254

NEW MOHMAND STEEL MILLS Versus GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228390. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 2789, 2022 PLD Lahore 469

Pakistan Muslim League vs Sardar Dost Muhammad Mazari etc

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185922. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 CLC 1412

Pakistan Petroleum Ltd. Through authorized attorney and others vs Spec

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185925. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 30, 2024 CLD 580

Pakistan Stock Exchange Limited vs Sindh & others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185929. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 6508, 2022 PCTLR 1595

Pepsi Cola International (Pvt.) Limited. vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185943. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 460, 2024 PLD Sindh 1

Power Cement Limited, Thatta Cement Company Limited, Popular Cement

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 185957. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 7580

Rao Tariq Islam, etc. vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186053. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2022 · 2022 PLD Supreme Court 574

Reruling by the Deputy Speaker of the National Assembly under Articl_e2e66765

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186092. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PTD 812

SALEEM BUTT Versus PAKISTAN through Secretary Revenue Division

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228657. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2022 · 2022 PLD Peshawar 46

State Bank Of Pakistan through Chief Manager, Peshawar vs Federation Of Pakistan through Secretary, Ministry of Defense, Rawalpindi and 5 others

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186403. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 7273

State Bank of Pakistan vs Federation of Pakistan and four others

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186405. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 PTD 1882

The Collector of Customs vs Urooj Autos

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186571. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 7268

The Commissioner Inland Revenue, Lahore vs M/s Tasneem Akhtar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186579. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2022 · 2022 LHC 4885, 2022 PTD 1411

The Commissioner Inland Revenue, Multan Zone vs Muhammad Iqbal Rind

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186580. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2022 · 2022 ATIR 4

The Commissioner-Ir, Zone-1, Ltu, Karachi vs M_S. Kasb Bank Limited, Karachi

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186587. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 PTD 1235

Usman Arshad vs Federation of Pakistan through Secretary Revenue, Islamabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186649. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2022 · 2022 PCTLR 730

Usman Arshad vs Federation of Pakistan through Secretary Revenue, Islamabad and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186650. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2022 · 2022 SHC 33, 2022 PTD 984

Zona Pakistan (Pvt.) Ltd vs Province of Sindh & others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 186769. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 PLD 226

AL-ARABIA SUGAR MILLS LIMITED Versus FEDERAL INVESTIGATION AGENCY, GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 198865. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 SCP 428, 2022 PLD Supreme Court 39

Aam Loeg Itehad & another vs The Election Commission of Pakistan &

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178563. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 PLD Supreme Court 446, 2021 SCP 52

Action Against Distribution of Development Funds to MNAs/MPAs by Prime

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2021-02-20 (not independently checked).

Source: Pakistan Case Law record 178713. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2021 · 2021 PTD 693

Akhtar Computers Pakistan vs Additional Collector and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178801. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2022 PTD 439, PTCL 2022 CL.534

Alpha Insurance Company Limited vs The Commissioner Of Income Tax

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178895. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 KLR Supreme Court Cases 336, 2021 PLD Supreme Court 770, 2021 P SC 1318, 2021 SCP 270

Asad Ali Khan and others vs Province of Punjab through Secretary

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2021-03-25 (not independently checked).

Source: Pakistan Case Law record 178988. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 PLD Supreme Court 550, PLJ 2021 SC (Cr.C.) 128, 2021 P SC (Crl.) 315,

Atif Zareef, etc vs The State

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2021-01-04 (not independently checked).

Source: Pakistan Case Law record 179053. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 LHC 5112, 2022 [M] CLR 1079, 2022 PLD Lahore 1

Ch. Fayyaz Hussain vs Province of Punjab etc

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2021-09-13 (not independently checked).

Source: Pakistan Case Law record 179204. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 PLD Lahore 343, 2021 PTD 892, 2021 LHC 299

Chenab Flour & General Mills vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179225. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2021 · 2023 PLJ Quetta 76, 2022 PTD 1889

Commissioner Inland Revenue Zone-I, Regional Tax Office, Quetta vs M/s.

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179297. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 PTD 1705, 2021 LHC 1868

Commissioner Inland Revenue, Faisalabad vs Messrs Zahid Jee Fabrics

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179301. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2022 SCP 267, 2022 SCMR 1938

Commissioner Inland Revenue, Regional Tax Office, Faisalabad. vs Mr.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179312. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2022 PSC 121

Commissioner Inland Revenue, etc vs Jahangir Khan Tareen & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179300. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2021 · 2021 PTD (Trib.) 157

Dr. Syed Farhat Abbas, Islamabad vs The Commissioner Inland Revenue, RTO, Islamabad

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179499. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2020 SCP 186, 2021 SCMR 201

FEDERAL GOVERNMENT EMPLOYEES HOUSING FOUNDATION (FGEHF), ISLAMABAD and others vs Malik GHULAM MUSTAFA and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Immovable property / capital value tax · Provincial sales tax on services - KPRA · Withholding agents / third-party collection

Explore 2 legislation research lead(s)

Federal Government Employees Housing Authority Act, 2020.
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179634. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 484

Fatima Fertilizer Company Limited through Duly authorized Officer vs Commissioner-II, Sindh Revenue Board

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179601. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2022 PTD 310, PTCL 2022 CL.437, 2022 PCTLR 1014

Hong Kong Shanghai Banking Corporation. Ltd vs Deputy Commissioner Of Income Tax

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 179960. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 PLD 1

JUSTICE QAZI FAEZ ISA Versus The PRESIDENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200757. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PLJ Islamabad 325

Javid Khalid Mughal Accounts Officer, Pakistan Brodcasting Corporation

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180154. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 SCMR 1617

Js Bank Limited, Karachi and others vs Province Of Punjab through Secretary Food, Lahore and others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180171. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2022 PLD Supreme Court 119, 2022 PCTLR 1302, 2022 SCP 35

Justice Qazi Faez Isa and others vs President Of Pakistan and others

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Arts 4/24/18/10A limits on taxation · Arts 78-84 Consolidated Fund / Public Account / appropriation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180182. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 SHC 118, 2021 P C T L R 961

K.E.S.C. Labour Union and others vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180186. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 CLD 214

Lpg Association Of Pakistan through Chairman vs Federation Of Pakistan

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180340. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2021 · 2021 PHC 220, 2022 PTD 171

M/S Taj Re-rolling & Steel Mills through Manager Imports vs Government of

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181843. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 SCP 10

M/s Cherat Cement Co. Ltd, Nowshera and others vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Fee vs tax · GIDC

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181782. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 SHC 4

M/s Continental Biscuit vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181787. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 IHC 122

M/s Islamabad Electric Supply Company Limited vs Inland Revenue Officer,

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181802. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2021 · 2021 ATIR 22

M/s MOL Pakistan Oil & Gas Company B.V. International vs Commissioner

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181814. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 LHC 7627, 2022 PTD 1103

M/s Prix Pharmaceutica (Pvt) Ltd vs Appellate Tribunal Revenue Authority

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181827. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PLD 418

MIRPURKHAS SUGAR MILLS LIMITED through Wasif Khalid Versus FEDERATION OF PAKISTAN through Secretary, Cabinet Division, Islamabad

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199784. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 PTD 929, 2021 CLC 973

Mabushra Sam vs Government Of The Punjab and others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180358. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 PLD Supreme Court 327

Messrs Cherat Cement Co. Ltd., Nowshera and others vs Federation Of Pakistan through Ministry of Petroleum and Natural Resources and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Fee vs tax · GIDC

Explore 2 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Gas Infrastructure Development Cess Act, 2015
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180523. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 1007

Messrs Dewan Sugar Mills Ltd. and others vs Federation Of Pakistan

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180529. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PTD 1203

Messrs Federal Bank For Cooperatives, Islamabad vs Commissioner Of Income Tax, Companies Zone, Islamabad

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180538. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Punjab Revenue Authority · 2021 · 2021 PTD (Trib.) 1003

Messrs Gujranwala Food Industry (Pvt.) Ltd vs Commissioner (Appeals) Pra, Lahore

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180545. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · PTCL 2021 CL.67, 2020 PT D 1742

Messrs HBL Stock Fund through Trustee and others vs Additional

Pakistan source bodies · judgment not checked

Cesses · Fee vs tax · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180549. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Punjab Revenue Authority · 2021 · 2021 PTD (Trib.) 270

Messrs Izhar Construction (Pvt.) Limited vs Commissioner (Appeals) Pra, Lahore

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180559. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 347

Messrs Liberty Mills Limited through Authorised Director and 8 others vs Federation Of Pakistan through Secretary, Ministry of Finance and 5 others

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180570. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2021 · 2021 PTD 1764, 2022 PLJ Quetta 102, 2022 PCTLR 1069

Messrs Meerab Enterprises, through Authorized Attorney vs The Federation

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180579. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Inland Revenue Appellate Tribunal · 2021 · 2021 PTD (Trib.) 1718

Messrs Mustaqim Dyeing And Printing Industries (Pvt.) Ltd. Karachi vs Commissioner Inland Revenue, Zone-VI, CRTO, Karachi

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180585. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 1329

Messrs POPULAR JUICE INDUSTRIES (PVT.) LTD. through Authorized Officer and 6 others vs FEDERATION OF PAKISTAN through Chairman Federal Board of Revenue and 3 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180599. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2021 · 2022 PTD 524

Messrs Prime Agencies vs The Commissioner Of Inland Revenue, Zone-III, RTO-III, Karachi

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180601. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2021 · 2022 PTD (Trib.) 187

Messrs Shahposh Garments, Gujranwala vs The CIR Zone-II, RTO, Gujranwala

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180493. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 2020

Messrs Silver Surgical Complex (Pvt.) Ltd. through Company Secretary vs Commissioner Inland Revenue, Zone-IV

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180619. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PLD Islamabad 378

Messrs Sui Southern Gas Company Limited through Attorney vs Oil And Gas Regulatory Authority through Chairperson and 2 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180625. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PLD Islamabad 144

Metropolitan Corporation, Islamabad through Mayor vs Chairman C.D.A.

Pakistan source bodies · judgment not checked

Cesses · Distribution of taxing power / pith and substance · GIDC

Explore 1 legislation research lead(s)

Capital Development Authority (Abatement of Arbitration Proceedings) Act, 1975
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180637. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 SHC 96

Mirpurkhas Sugar Mills Ltd vs Commissioner Inland Revenue & Others

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 180689. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2022 PLD Sindh 267

National Bank Of Pakistan vs Auditor General Of Pakistan and 2 others

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181968. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2022 SCMR 765, 2022 PTD 683, 2022 PSC 605, PTCL 2022 CL. 730

Naubahar Bottling Company (Pvt.) Limited and others vs Federation Of Pakistan through Revenue Division Ministry of Finance and others

Pakistan source bodies · judgment not checked

Federal excise · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 181977. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · PTCL 2021 CL. 626, 2021 PTD 43

New Cherat Coal through Proprietorr vs Federation Of Pakistan through Secretary, Ministry of Finance, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182027. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PLC (C.S.) 140

Nisar Khan Khattak vs Haji Adam, Director General (Admin), Pemra

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182049. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 CLD 629

Pakistan Mobile Communication Limited (Mobilink) and others vs Province

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182129. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 SHC 576, PTCL 2022 CL. 636 , 2022 PTD 266

Pakistan Mobile Communication Ltd vs Pakistan / Federation of Pakistan &

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182130. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 [M] C L R 90, 2021 P C T L R 39, 2021 PLD Islamabad 55

Pakistan Sugar Mills Association (PSMA), Islamabad through Secretary

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182140. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2022 PLD Supreme Court 267, 2022 PSC 1266

Privatization Commission through Secretary and others vs Aftab Hussain

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2020-10-22 (not independently checked).

Source: Pakistan Case Law record 182187. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 PLC (C.S.) 304, 2020 LHC 2407

Prof. Dr. Asad Aslam Khan vs Government of Punjab & others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182188. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Punjab Revenue Authority · 2021 · 2021 PTD (Trib.) 641

Punjab Beverage Co. Ltd vs Commissioner (PRA), Faisalabad

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182228. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 PLD Supreme Court 825

Reference No. 1 Of 2020: In the matter of vs N/A

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182352. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 KLR Supreme Court Cases 104, 2021 PLD Supreme Court 480, PLJ 2021

Reference by the President of the Islamic Republic of Pakistan, under

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182351. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 1813

Saleem Ahmed and others vs Federation Of Pakistan and others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182509. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · PTCL 2021 CL. 468, 2021 PTD 971

Sapphire Textile Mills Limited through Company Secretary vs Federation Of Pakistan through Secretary Revenue Division and Ex-Officio Chairman, FBR, Islamabad and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182559. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2022 KLR Civil Cases 45, 2021 [M] CLR 1530

Shahab Saqib vs Sadaf Rasheed, etc

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182657. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 PTD 2126, 2021 LHC 6366

Shaheen Merchant vs Federation Of Pakistan/National Tariff Commission

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182669. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 PLD Lahore 411

Sheikh Shahid Jamal vs National Accountability Bureau and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 182760. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 PLC(CS) 440

Syed MUDDASAR SHAH TERMIZI Versus PESHAWAR HIGH COURT, PESHAWAR

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 224905. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PLC(CS)N 7

TELECOM FOUNDATION Versus PAKISTAN through Secretary Cabinet, Cabinet Division, Islamabad

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 231316. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2021 · 2021 P SC 529, 2021 P C T L R 350, PTCL 2021 CL. 481, 2021 PTD 578, 2021 SCMR 440, 2021 SCP 34

The Commissioner Inland Revenue, Peshawar vs Tariq Mehmood

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183106. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · PTCL 2021 CL. 679, 2021 PTD 885

The Commissioner Inland Revenue, Zone-IV, Corporate Regional Tax Office, Karachi and others vs Messrs MSC Switzerland Geneva and others

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183110. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PTD 1585

The Director General (Intelligence And Investigation Inland Revenue), Islamabad and 2 others vs The Additional Sessions Judge-Iv, West Islamabad and 4 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183123. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2021 · 2021 LHC 7560

Times Institute (Al-Syal Education Trust) vs Federation of Pakistan through Secretary Ministry of Communication Islamabad and 7 others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183172. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 1430, PTCL 2022 CL.98

United Refrigeration Industries Limited and others vs Director, Directorate

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183216. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PLC(CS) 1309

WAQAS RAFI AWAN Versus NATIONAL ENGINEERING AND SCIENTIFIC COMMISSION, ISLAMABAD

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221026. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2021 · 2021 PLJ Islamabad 330, 2021 IHC 208

Waqas Rafi Awan vs National Engineering & Scientific Commission, Islamabad through its Chairman & 2 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183283. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2021 · 2021 PTD 1055, 2021 SHC 302

Yunus Textile Mills Ltd vs Pakistan and Others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 183322. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2020 · 2020 PLD Islamabad 454

Ali Muhammad Turab vs Federation Of Pakistan and 2 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 174714. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2020 · 2020 PTD (Trib.) 2087

Assistant Commissioner, Srb, Karachi vs Messrs Bata Pakistan Limited

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 174909. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · 2021 CLC 694, 2020 LHC 2938

Civil Aviation Authority vs Government of Punjab, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175093. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2020 SCMR 579

Collector Of Customs, Appraisement (WEST) and others vs Messrs Marosh

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175103. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2020 · 2020 PTD (Trib.) 2163

Commissioner Inland Revenue (Legal Division), LTU, Islamabad vs Messrs

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175114. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2020 · 2020 PTD (Trib.) 2115

Commissioner-Ir, Zone-I, LTU, Karachi vs Messrs International Brand (Pvt.)

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175175. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · PTCL 2020 CL. 443, 2020 PTD 1186, 2020 LHC 1066

D.G. Khan Cement Company Limited & another vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Cesses · Fee vs tax · GIDC · Super tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175185. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2021 P C T L R 101, PTCL 2021 CL. 178, 2021 PTD 232, 2020 SHC 430

Dewan Motors (Pvt) Ltd. and another vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175210. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2020 · 2020 CLD 151

GEMALTO MIDDLE EAST FZ-LLC vs FEDERATION OF PAKISTAN through Secretary, Finance Division and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175447. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2021 PLC (C.S.) 125, 2021 P SC 420, 2020 SCMR 2068, 2020 SCP 218

GOVERNMENT OF KHYBER PAKHTUNKHWA, WORKERS WELFARE BOARD through Chairman vs RAHEEL ALI GOHAR and others

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175535. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2020 SCMR 1

GOVERNMENT OF SINDH Versus Dr. NADEEM RIZVI

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · CCI Arts 153-154 · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Explore 3 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

National Institute of Cardiovascular Diseases (Administration) Ordinance, 1979
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

MEDICAL AND DENTAL COUNCIL ORDINANCE, 1962
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2019-01-17 (not independently checked).

Source: Pakistan Case Law record 214120. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2021 PTD 104, 2020 SHC 808

Gas & Oil Ltd. Pakistan vs Collector, Model Customs Collectorate of Preventive & others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175446. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 PLD Sindh 284

Ghulam Ali vs Province Of Sindh through Senior Member, Board of Revenue, Sindh and 12 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175466. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2021 PLD Supreme Court 391, 2021 P SC 71, 2020 SCP 204

Gul Taiz Khan Marwat vs The Registrar, Peshawar High Court, Peshawar & others

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175563. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 PTD 1742

HBL STOCK FUND Versus ADDITIONAL COMMISSIONER INLAND REVENUE Naveed A. Andrabi, Anwar Kashif Mumtaz , Amjad Jawaid Hashmi, Ameer Bakhsh Metlo

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Cesses · Entry 49 / provincial sales tax on services · Fee vs tax · Super tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228645. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2020 · 2021 [M] C L R 430, 2020 IHC 92, 2021 PLD Islamabad 6

Islamabad Wildlife Management Board through its Chairman vs Metropolitan Corporation Islamabad through its Mayor & 4 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175782. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2020 · 2020 PLD Balochistan 89

Kamran Murtaza and 6 others vs Federation Of Pakistan through Secretary, Ministry of Finance, Islamabad and 6 others

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 175889. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · 2020 LHC 2274

LPG Association of Pakistan vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176007. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · 2020 PLD Lahore 565, 2020 LHC 972

M/s Bio-Labs Private Limited vs Province of Punjab and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177214. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2021 P C T L R 274, 2021 P SC 309, 2021 SCP 10, 2020 SCP 248

M/s Cherat Cement Co. Ltd, Nowshera vs Federation of Pakistan thr. M/o

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Fee vs tax · GIDC

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177216. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 SHC 1420

M/s Dollar Fast Exchange Co. (Pvt) Ltd vs Fed. of Pakistan and Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177219. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2020 P SC 1448, 2020 SCP 150

M/s Khurshid Soap & Chemical Industries (Pvt.) Ltd represented through

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Cesses · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Fee vs tax · GIDC · Provincial sales tax on services - KPRA · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177232. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2020 · 2020 PTD 1683, 2020 IHC 122

M/s Pakistan Telecommunication Authority vs Federation of Pakistan and

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177240. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · PTCL 2020 CL.553, 2021 PTD 362, 2020 SHC 296

M/s. Haidri Beverages (Pvt.) Limited and Another vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177275. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 PTD 2200

MUHAMMAD AYAZ KHAN Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228647. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · 2020 P C T L R 524, 2020 CLD 638, 2020 LHC 456, 2020 KLR Civil Cases 172

MUHAMMAD SHOAIB ARSHAD & another vs FEDERATION OF PAKISTAN through Secretary, Ministry of Law, Justice, Human Rights and Parliamentary Affairs and 4 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177019. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2020 KLR Supreme Court Cases 392, 2021 PLC (C.S.) 65, PLD 2020

Malik Ubaidullah vs Government of Punjab, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176046. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2020 · 2020 SCMR 1867

Marex Financial Ltd vs Sevilleja

Comparative foreign · judgment not checked

Public debt / borrowing Arts 166-167

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176077. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh Revenue Board · 2020 · 2020 PTD (Trib.) 89

Messrs AL-RIAZ CHEMICALS vs The COMMISSIONER (APPEALS), SRB and another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176148. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · PTCL 2021 CL.67, 2020 PT D 1742

Messrs HBL Stock Fund through Trustee and others vs Additional

Pakistan source bodies · judgment not checked

Cesses · Fee vs tax · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176187. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2020 PLD Supreme Court 641

Messrs KHURSHID SOAP AND CHEMICAL INDUSTRIES (PVT.) LTD. through Sheikh Muhammad Ilyas and others vs FEDERATION OF PAKISTAN through Ministry of Petroleum and Natural Resources and others

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Cesses · Distribution of taxing power / pith and substance · Fee vs tax · GIDC · Provincial sales tax on services - KPRA · Strict construction of fiscal statutes

Explore 2 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73, 77; judgment passage and application not checked

Gas Infrastructure Development Cess Act, 2015
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176212. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2020 · 2020 PTD (Trib.) 63

Messrs PAKISTAN RE-INSURANCE CO. LTD., KARACHI vs The COMMISSIONER

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176244. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · PTCL 2020 CL. 405, 2020 PTD 439

Messrs PAKISTAN SERVICES LIMITED KARACHI vs THE COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176245. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2020 · 2020 P C T L R 984, 2021 PLJ Quetta 95, PTCL 2021 CL. 522, 2020 PTD 594

Messrs Shaban Steel Industry through Authorized Attorney and others vs Federation Of Pakistan through Secretary Federal Board of Revenue and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176265. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2020 · 2020 PTD (Trib.) 1583

Messrs Ziauddin University, Karachi vs The Commissioner Inland Revenue, Zone-I

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176296. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2020 · 2020 CLC 1840, 2020 PHC 260

Mr. Taj Ali Khan & others vs Dr. Khalid Mahmood

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176381. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 P Cr. L J 354

Mst. BILQIS BANG and another vs PAKISTAN DEFENCE OFFICERS HOUSING

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176445. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 CLC 1465

Muhammad Asim Panhwar and another vs Province of Sindh through Secretary Education Government of Sindh, Karachi and 6 others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 176671. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · 2020 PLD Lahore 801

Nazir A.M. Joint Venture through Chief Executive vs The National Highway

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177398. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 PTD 808

Next Capital Limited through Chief Financial Officer vs The Assistant

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177416. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 SHC 1386

Pakistan Mobile Communications Limited vs The Province of Sindh &

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177506. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 SHC 190

Pakistan State Oil vs Province of Sindh & another

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177516. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 SHC 370, 2020 PTD 1952

Qasim International Container Terminal Pakistan Ltd vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177599. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · 2020 PTD 1464, 2020 PLD Lahore 632, 2020 LHC 1266, 2020 PLJ Lahore 420

Reliance Commodities (Private) Limited vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177702. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2020 · 2020 PLJ Lahore 239

SONERI BANK LIMITED vs PROVINCE OF PUNJAB and others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178081. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 SHC 1046, 2021 PTD 318, 2022 PCTLR 1367

Sawera Industries Cotton Ginning Pressing Factory and Oil Mills vs Federation of Pakistan & Others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 177869. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

High Court of Azad Jammu and Kashmir · 2020 · PTCL 2021 CL. 347, 2020 PTD 1217

Sheikh Muhammad Tufail Proprietor Data Cloth House Shaheed Chowk, Kotli Azad Kashmir vs The Commissioner of Income Tax Azad Jammu and Kashmir Council, Muzaffarabad (Azad Kashmir) and another

AJK source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178015. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · 2020 SCMR 2055

The COMMISSIONER INLAND REVENUE Versus The SECRETARY REVENUE DIVISION

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214135. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2020 · PTCL 2021 CL. 616, 2020 SCP 194, 2021 PCTLR 655, 2021 PSC 295, 2021 PTD 11,

The Commissioner Inland Revenue vs The Secretary Revenue Division and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178296. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Canada · 2020 · 2020 SCMR 1279

Uber Technologies INC and others vs David Heller

Comparative foreign · judgment not checked

Art 163 professions tax · CCI Arts 153-154

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 PTD 1407

Yaqoob Ahmed through Attorney and others vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Cesses

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178465. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2020 · 2020 SHC 920

Yaqoob Ahmed vs Fed. of Pakistan and Ors

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 178466. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2019 · 2020 P C T L R 641, 2019 PTD 2119

AGHA STEEL INDUSTRIES LTD. through Authorized Company Secretary and another vs DIRECTORATE OF INTELLIGENCE AND INVESTIGATION through Director and 2 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170869. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 PCRLJ 590, PTCL 2019 CL. 319, 2019 PTD 156, 2019 SCMR 57

AGRO. TRACTORS (PRIVATE) LIMITED vs FECTO BELARUS TRACTORS LIMITED, KARACHI and others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170870. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2019 · 2019 PCTLR 1124, 2019 PLJ Peshawar 13, 2019 PTD 509, 2019 CLC 298

AHMED ALI vs TEHSIL NAZIM, TEHSIL MUNICIPAL ADMINISTRATION, TEHSIL GHAZI, DISTRICT, HARIPUR and 7 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170883. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCMR 2018

AL-KHAIR GADOON LTD. Versus The APPELLATE TRIBUNAL

Pakistan source bodies · judgment not checked

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214099. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 PTD 692

ATTOCK GEN LTD. Versus ADDITIONAL COMMISSIONER (AUDIT), LARGE TAXPAYER UNIT, ISLAMABAD

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228049. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 IHC 196

Abdul Jabbar Bhatti vs Oil and Gas Development Company Limited and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170769. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2020 P C T L R 974, 2019 PTD 2313

COMMISSIONER INLAND REVENUE, ZONE-II, ISLAMABAD vs Messrs WISE

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171327. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 PLD Supreme Court 357, 2019 P.S.C. 169, 2019 SCP 22

Civil Aviation Authority vs Supreme Appellate Court Gilgit Baltistan etc

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Cesses · GIDC · Immovable property / capital value tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171264. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2019 · 2020 PTD 804, 2019 PCTLR 689

Commissioner Inland Revenue vs (M/S.) Sui Northern Gas Pipeline Ltd.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171301. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2019 · 2020 PTD 1977, 2019 PCTLR 702

Commissioner Inland Revenue vs (M/s.) Bhalwal Kinnow Grading, Factory

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171292. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2019 · 2019 CLD 861, 2020 PCTLR 109, 2019 LHC 1090

DEPILEX SMILEAGAIN FOUNDATION vs SECURITY AND EXCHANGE COMMISSION

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171366. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCMR 1099, 2019 SCP 188

Director General Excise and Taxation Lahore etc vs Market Committee, Multan etc

Pakistan source bodies · judgment not checked

Property tax

Explore 1 legislation research lead(s)

PUNJAB URBAN IMMOVABLE PROPERTY (VALIDATION OF TAX) ACT, 1976
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171394. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2019 · 2020 PLD Lahore 261, 2019 LHC 4013

Ejaz Textile Mills Limited etc vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171464. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 [M] C.L.R. 338, 2019 PLD Islamabad 1

FEDERAL GOVERNMENT EMPLOYEES' HOUSING FOUNDATION and others vs Malik GHULAM MUSTAFA and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171561. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 P.S.C. 1084, 2019 SCMR 46, 2019 PCTLR 361, 2019 PLJ SC 360

GOVERNMENT OF KHYBER PAKHTUNKHWA through Secretary Local Government and Rural Development Department, Peshawar and others vs Messrs LUCKY CEMENT LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171650. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2019 · 2019 CLD 651, 2019 LHC 1161

GULF COMMERCIAL BANK LIMITED vs CHAUDHRY CABLES (Pvt) Ltd and Others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171675. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCP 58

Government of Khyber Pakhtunkhwa through Secretary Local Government

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171651. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 PTD 1187

HUB POWER CO. LIMITED vs COMMISSIONER INLAND REVENUE, ISLAMABAD

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171783. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 PLD 645

HUMAN RIGHTS CASE NO.18877 OF 2018

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Immovable property / capital value tax · Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200744. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCMR 1, 2018 SCP 1327

HUMAN RIGHTS CASE NO.3654 OF 2018 (In the matter regarding

Pakistan source bodies · judgment not checked

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171789. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCMR 1053

INDEPENDENT MEDIA CORPORATION(PVT.) LIMITED Versus PROVINCE OF SINDH

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214082. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Ireland · 2019 · 2019 P.S.C. (Crl.) 805

In the matter of an application by Geraldine Finucane for Judicial Review

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171845. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCP 112

In the matter regarding deduction of high Tax/other charges by Mobile

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 171846. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2019 · 2021 P C T L R 174, 2019 CLD 1281

LAHORE PARKING COMPANY LIMITED vs CORPORATIZATION AND COMPLIANCE

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172057. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 KLR Supreme Court 411, 2019 P.S.C. 615, 2019 SCP 278, 2019 SCMR 865

LIAQUAT NATIONAL HOSPITAL vs PROVINCE OF SINDH and others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172084. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 PCTLR 1100, 2020 P SC 86, 2019 SCP 236

M/s Adamjee Insurance Company Ltd. I.I. Chundrigar Road, Karachi vs The

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173214. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2020 PLJ SC 137, 2019 P.S.C. 1447, 2019 PTCL .CL 499, 2019 PTD 1438, 2019 SCMR

M/s Independent Media Corporation (Pvt.) Limited vs Province of Sindh,

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173222. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 PCRLJ 615, 2019 PTD 934, PTCL 2019 CL. 42

M/s. The Attock Oil Co. Ltd vs Federation of Pakistan, etc

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Super tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173262. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 PLD Supreme Court 583

Messrs ADAMJEE INSURANCE COMPANY LTD. KARACHI vs COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE (ADJUDICATION) KARACHI-III, KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172220. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2019 · 2019 PTD 1368

Messrs ASIO AFRICAN CO. (PVT) LTD. and others vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172239. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 MLD 870

Messrs ATTOCK GEN LTD vs ADDITIONAL COMMISSIONER (AUDIT), LARGE

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172240. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2019 · 2019 PLJ Peshawar 113, 2019 PTD 25

Messrs GAS MASTERS CNG STATION vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172269. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 P.C.T.L.R. 293, 2019 P.S.C. 366, PTCL 2019 CL. 187, 2019 PTD 484, 2019

Messrs PAKISTAN TELEVISION CORPORATION LIMITED vs COMMISSIONER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172323. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 PTD 776

Messrs SAADULLAH KHAN AND BROTHERS (SKB) vs APPELLATE TRIBUNAL OF INLAND REVENUE and others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172331. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2019 · 2020 P C T L R 834, PTCL 2020 CL. 492, 2019 PTD 1964

Messrs SKY OVERSEAS through Authorized Attorney vs FEDERATION OF PAKISTAN through Secretary, Revenue Division and 4 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172338. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 PCRLJ 480, 2020 PLJ Supreme Court 1, 2019 PTD 1912, PTCL 2020 CL. 51,

Messrs SUPER ENGINEERING and another vs COMMISSIONER INLAND REVENUE, KARACHI

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172341. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 P.S.C. 1419, 2019 SCMR 1132, 2019 SCMR 1753, 2019 SCP 318, 2019 SCP 220

Mohammad Imran vs Province of Sindh through Chief Secretary and others

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2019-06-12 (not independently checked).

Source: Pakistan Case Law record 172422. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 P.S.C. 1607

Mohammad Imran, etc vs Province of Sindh through Chief Secretary and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Recovery of tax

Explore 2 legislation research lead(s)

State Bank of Pakistan (SBP) Banking Services Corporation Ordinance, 2001
Named-title match in supplied search snippet; judgment relationship not checked

State Bank of Pakistan (SBP) Act, 1956
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 172423. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 KLR Supreme Court 27, 2018 P.S.C. 1725

N/A vs N/A

Pakistan source bodies · judgment not checked

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173410. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 PTD 587

OIL AND GAS REGULATORY AUTHORITY, ISLAMABAD vs The COMMISSIONER

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173416. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCMR 282

PAKISTAN TELEVISION CORPORATION LIMITED Versus COMMISSIONER INLAND REVENUE (LEGAL) LTU, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214103. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2019 · 2019 PTD 1734

RAWALPINDI DEVELOPMENT AUTHORITY ("RDA") vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173596. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 KLR Supreme Court 241, 2019 PLD Supreme Court 297

Regarding functioning of Patwaris, Kanungos and Tehsildars in urban area

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173601. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2019 · 2019 PTD 1619

SESONS EDIBLE OIL LIMITED (Formerly Wali Oil Mills Limited) through Authorized Attorney vs The FEDERAL BOARD OF REVENUE through Chairman, FBR, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173779. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · PLJ 2019 SC (Cr.C.) 190, 2019 SCP 30, 2019 PLD Supreme Court 318

SUO MOTU CASE NO.7 OF 2017 vs N/A

Pakistan source bodies · judgment not checked

Explore 2 legislation research lead(s)

Elections Act, 2017
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Prevention of Electronic Crimes Act, 2016
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2019-02-06 (not independently checked).

Source: Pakistan Case Law record 173992. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2019 · 2019 SCMR 1111

SUPER ENGINEERING Versus COMMISSIONER INLAND REVENUE, KARACHI

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214084. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 [M] C.L.R. 447

Shahzada Sikandar ul Mulk and 4 others vs Shahzada Sikandar ul Mulk and 4 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173843. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2019 · 2019 PCTLR 935, PTCL 2020 CL. 64, 2019 PTD 2082, 2019 IHC 112

Shalimar Recording and Broadcasting Company vs The Commissioner, Inland Revenue (Appeals), etc

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 173852. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2019 · PTCL 2020 CL. 94, 2019 PTD 1811, 2019 LHC 2206

The Commissioner Inland Revenue vs M/s Mannowal Textile Mills Limited

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 174155. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2019 · 2019 PLC(CS) 721

ZULFIQAR AHMED Versus GOVERNMENT OF KHYBER PAKHTUNKHWA, through Secretary Elementary and Secondary Education, Peshawar

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221434. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2019 · 2019 PLD Peshawar 176, 2019 PLJ Peshawar 160, 2019 PHC 28

Zia-ul-Haq etc vs Abdul Ghafoor

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 174375. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLC (C.S.) 1144, 2018 PSC 968, 2018 SCP 1215

(1) Akhter Umar Hayat Lalayka (2) Manzoor Ahmed (3) Awais Malik and others vs (1) Mushtaq Ahmed Sukhaira & others (2) Capt. (R) Zahid Saeed and others

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166839. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1165

(1) M/s Sui Southern Gas Company Ltd (2) M/s Karachi Electric Supply

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166898. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2019 PLD Sindh 189, 2018 SHC 1035

(1) M/s.Rashid Silk Mills (2) M/s.Dairyland (Pvt.) Ltd. & another (3) M/s.Ismail

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166901. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1168

(1) Pakistan through Chairman F.B.R. & others (2) Pakistan through C_ecfed042

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166908. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 CLCN 91

ABDUL JABBAR Versus ATTA MUHAMMAD

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 229822. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PLC(CS)N 64

AFTAB ALI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 231615. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCMR 1218

AKHTER UMAR HAYAT LALAYKA and others vs MUSHTAQ AHMED SUKHAIRA and others

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167141. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCMR 1792

AL-NOOR SUGAR MILLS LIMITED Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214064. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PTD 2082

AL-NOOR SUGAR MILLS LIMITED Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228880. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 P.C.T.L.R. 1048, 2019 PLJ SC 307, 2019 P.S.C. 325, PTCL 2019 CL. 337, 2018

AL-NOOR SUGAR MILLS LIMITED and another vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Delegation / ultra vires SROs and notifications · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167151. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2018 · 2018 CLC 1465

AMEER JAN and 17 others vs PROJECT MANAGER GRC and 5 others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167217. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 PLD 364

ASGHAR LEGHARI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Explore 2 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Pakistan Climate Change Act, 2017
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2018-01-25 (not independently checked).

Source: Pakistan Case Law record 198842. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · PTCL 2018 CL. 270, 2018 PTD 1487

ASSOCIATION OF BUILDERS AND DEVELOPERS OF PAKISTAN vs PROVINCE OF SINDH and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167318. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLJ SC 773, 2018 KLR Supreme Court Cases 130

Akhtar Umar Hayat vs Mushtaq Ahmed Sukhaira and others

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167140. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1292

Barrister Zafarullah Khan and Others vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167384. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 2018 · 2018 PLD 1

CH. LATIF AKBAR, FORMER FINANCE MINISTER, MUZAFFARABAD Versus AZAD GOVERNMENT OF JAMMU AND KASHMIR

AJK source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199933. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2018 · 2018 PTD (Trib.) 1533

COMMISSIONER INLAND REVENUE, ZONE-I, REGIONAL TAX OFFICE vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Appeals / references / tribunals · Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167525. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PTD 453

COMMISSIONER INLAND REVENUE, ZONE-I, RTO, HYDERABAD vs Dr. NAZIR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167527. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PTD 114

COMMISSIONER INLAND REVENUE, ZONE-III vs Messrs IGI INSURANCE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167530. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2018 · 2018 P.C.T.L.R. 537, 2018 PTD (Trib.) 1199

COMMISSIONER INLAND REVENUE, ZONE-IV vs OCCIDENTAL OIL AND GAS

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PTD 1444

COMMISSIONER OF INLAND REVENUE, SIALKOT Versus ALLAH DIN STEEL AND ROLLING MILLS

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228877. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCMR 1328

COMMISSIONER OF INLAND REVENUE, SIALKOT and others vs Messrs ALLAH

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167546. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 PLD Lahore 509, 2018 PLJ Lahore 646, 2018 LHC 495

City School Private Limited vs Government of the Punjab etc

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Fee vs tax · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 [M] C.L.R. 727

City School Private Limited vs Government of the Punjab, etc.

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Fee vs tax · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167487. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PCTLR 236, 2018 P.S.C. 1

Collector of Customs (Export) and others vs Saifuddin

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167495. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2018 · 2018 P.C.T.L.R. 537

Commissioner Inland Revenue Zone-IV, Large Taxpayers Unit, Karachi vs Occidental Oil and Gas Pakistan Ltd, Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167514. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · PTCL 2018 CL. 40

Commissioner Inland Revenue, Zone-I, RTO Rawalpindi vs M/s. Khan CNG

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167526. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · PTCL 2018 CL. 72

Commissioner Inland Revenue. vs M/s. Golden Pearl Cosmetics.

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167535. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2018 · 2019 PCRLJ 533, 2018 PTD 2154, 2018 PHC 1697

Commissioner of Income Tax Legal vs M/s chashma Sugar Mills D.I.Khan

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167541. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1105

Commissioner of Income Tax, Large Taxpayers Unit, Karachi vs International Power Global Developments Limited, Karachi

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167544. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · PTCL 2018 CL. 678

Commissioner of Inland Revenue and Others vs M/s. Allah Din Steel &

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167545. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 P.S.C. 851

Commissioner of Inland Revenue, Sialkot vs M/s. Allah Din Steel and-Rolling

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167548. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 P.C.T.L.R. 32, 2018 PTD 287, PTCL 2018 CL. 521

D.G Khan Cement Co. Ltd vs Federal Board Revenue etc

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Distribution of taxing power / pith and substance · Fee vs tax · Super tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167556. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 P.C.T.L.R. 32

D.G. Khan Cement Company Limited vs Federal Board of Revenue, etc.

Pakistan source bodies · judgment not checked

Fee vs tax · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167558. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2018 · 2018 PLJ Quetta 94

DIRECTOR GENERAL, MINES & MINERALS BALOCHISTAN and others vs SECRETARY MINES & MINERALS DEVELOPMENT DEPARTMENT GOVT. OF BALOCHISTAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167591. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2018 · 2018 PLD Balochistan 20

DIRECTOR-GENERAL, MINES AND MINERALS BALOCHISTAN and another vs SECRETARY MINES AND MINERALS DEVELOPMENT DEPARTMENT, GOVERNMENT OF BALOCHISTAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167600. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 CLC 1602, 2018 LHC 1198

Expo Lahore (Private) Limited vs Excise & Taxation Department, Government of the Punjab & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167674. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 [M] C.L.R. 1832

Expo Lahore (Private) Limited vs Excise and Taxation Department, Government of the Punjab and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167675. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 CLC 116

HABIB BANK LIMITED and others vs CANTONMENT BOARD CLIFTON, KARACHI

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167866. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 [M] C.L.R. 470

Hafiz Junaid Mahmood vs Govt. of Punjab, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 167880. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2018 · 2018 SCInd 11

INDIABULLS HOUSING FINANCE LIMITED vs M/S. DECCAN CHRONICLE

Comparative foreign · judgment not checked

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168023. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2018 · 2018 P.S.C. (Crl.) 417

Independent Thought vs Union of India and another

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168022. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2018 · 2018 SCInd 130

M/S. TVS MOTOR COMPANY LTD vs THE STATE OF TAMIL NADU AND OTHERS

Comparative foreign · judgment not checked

Art 25 equality limits on taxation · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169454. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1299

M/s Advance Telecom and others vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Customs

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169382. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 IHC 167, PTCL 2019 CL. 137

M/s Oil and Gas Regulatory Authority vs Commissioner of Income Tax,

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169395. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · PTCL 2018 CL. 558

M/s. Advance Telecom & Others vs Federation and Others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169408. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2019 P.S.C. 282, 2018 P.S.C. 1020, 2018 PLC (C.S.) 846

M/s. Sui Southern Gas Company Limited, etc vs Federation of Pakistan

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169448. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2018 · 2018 LHC 440

M/s. Tahir Builders (Pvt,) Ltd., Main Bazar, Shorkot Cantt. vs The CIR, RTO,

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169451. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLD Supreme Court 114

MUHAMMAD HANIF ABBASI vs JAHANGIR KHAN TAREEN and others

Pakistan source bodies · judgment not checked

CCI Arts 153-154 · Public expenditure / accountability · Recovery of tax · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168953. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLD Supreme Court 189

MUHAMMAD HANIF ABBAST vs IMRAN KHAN NIAZI and others

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Immovable property / capital value tax · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168954. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PTD 2026

MUHAMMAD SALEEM BIKIYA through Attorney and 14 others vs PAKISTAN

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169180. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 PLD Islamabad 68

Malik BASHIR AHMAD and 4 others vs FEDERAL GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168297. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLD 643

Malik SHAKEEL AWAN Versus Sheikh RASHEED AHMED

Pakistan source bodies · judgment not checked

Agricultural income tax · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200724. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1232

Malik Shakeel Awan vs Sheikh Rasheed Ahmed and 21 others

Pakistan source bodies · judgment not checked

Agricultural income tax · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168318. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLJ 362, 2018 PTCL 558, 2018 SCMR 1

Messrs ADVANCE TELECOM and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168393. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 PTD 1966

Messrs AIMNAZ (PVT.) LIMITED vs FEDERATION OF PAKISTAN, through the Secretary, Ministry of Law, Federal Secretariat, Islamabad and 2 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168396. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PLD Sindh 448

Messrs AZFAR LABORATORIES PRIVATE LIMITED through Directors and others vs FEDERATION OF PAKISTAN through Secretary Ministry of National Health Services and 4 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168413. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PTD 1869

Messrs INDEPENDENT MEDIA CORPORATION (PVT.) LTD., through Director Finance vs PROVINCE OF SINDH through Chief Secretary Sindh and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168450. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2018 · 2018 PTD (Trib.) 1344

Messrs MOL PAKISTAN OIL AND GAS CO. B.V. vs C.I.R., L.T.U., ISLAMABAD

Pakistan source bodies · judgment not checked

Appeals / references / tribunals · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168479. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2018 · 2018 PTD (Trib.) 1723

Messrs NIT INCOME FUND, KARACHI vs COMMISSIONER INLAND REVENUE, ZONE-I, RTO, KARACHI

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168486. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 PTD 910

Messrs RIAZ TEXTILES MILL (PVT.) LTD. through Director vs PAKISTAN CENTRAL

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168496. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 PLD Islamabad 150, 2018 CLD 48

Messrs SIS CORPORATION (PVT.) LIMITED through Chief Executive vs FEDERATION OF PAKISTAN through Secretary, Ministry of Interior and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168515. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2018 · 2019 PCRLJ 542, 2018 PHC 1695, 2018 PTD 2181

Messrs SOHAIL VEGETABLE GHEE MILLS (PVT.) LTD. through Accountant vs ADDITIONAL COMMISSIONER INLAND REVENUE (AUDIT), REGIONAL TAX OFFICE, PESHAWAR and another

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001 · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168516. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCMR 802

Messrs SUI SOUTHERN GAS COMPANY LTD. and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Explore 2 legislation research lead(s)

Industrial Relations Act, 2012
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

PUNJAB INDUSTRIAL RELATIONS ACT 2010
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168523. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2018 · 2018 LHC 445

Mr's Adamjee Insurance Company Limited, Lhr. vs CIR. LTU, Lahore.

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168630. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 P.S.C. 41

Muhammad Hanif Abbasi vs Imran Khan Niazi and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Immovable property / capital value tax · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 168952. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 [M] C.L.R. 915, 2018 IHC 45, 2018 PLD Islamabad 214, KLR 2018 Civil

Muhammad Usman Dar vs (Khawaja) Mohammad Asif, etc.

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169264. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 [M] C.L.R. 915

Muhammad Usman Dar vs Khawaja Mohammed Asif, etc.

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169267. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 CLC 1369

NOOR LPG CO. (PVT.) LIMITED vs OIL & GAS DEVELOPMENT COMPANY LIMITED

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169586. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 P.S.C. 430

National Engineering Services Pakistan [NESPAK] (Pvt.) Limited, etc. vs Kamil Khan Murntaz and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169507. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2018 · 2018 CLC 1650

OBAIDULLAH JAN BABAT Versus SPEAKER, BALOCHISTAN ASSEMBLY

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 204419. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2018 · 2019 [M] C.L.R. 1166, 2019 [M] C.L.R. 1232, 2019 KLR Civil Cases 422, 2018 CLC

OBAIDULLAH JAN BABAT and 2 others vs SPEAKER, BALOCHISTAN ASSEMBLY

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169609. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 PCTLR 283, 2018 PTD 996

OCEAN PAKISTAN LIMITED through Chief Executive Officer, Islamabad vs ADDITIONAL COMMISSIONER INLAND REVENUE, (AUDIT-I), ISLAMABAD and 2 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169610. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 P.C.T.L.R. 283

Ocean Pakistan Limited vs Additional Commissioner, Inland Revenue, etc

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169611. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 PLC 136, 2018 PLD Lahore 160

P.T.V. EMPLOYEES' ITTEHAD UNION, PUNJAB through Secretary vs FEDERATION

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169629. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLJ SC 482

PAKISTAN through Chairman F.B.R. & others vs HAZRAT HUSSAIN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169664. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PTD 1204

PAKISTAN through Chairman FBR Versus HAZRAT HUSSAIN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228875. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCMR 939

PAKISTAN through Chairman FBR and others vs HAZRAT HUSSAIN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169667. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLJ SC 27, 2018 P.S.C. 11

Pakistan Telecommunication Employees Trusts vs Federation of Pakistan, etc

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169663. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 P.C.T.L.R. 389, 2018 P.S.C. 802

Pakistan through Chairman F.B.R. and others vs Hazrat Hussain and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169665. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 P.C.T.L.R. 389

Pakistan through Chairman F.B.R. and others vs Hazrat Husssain and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169666. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PTD 861, PTCL 2018 CL. 206

Premier Systems (Pvt.) Ltd. and Others vs Federation of Pakistan and Others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 169705. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 PLC(CS) 907

SECRETARY, ESTABLISHMENT DIVISION GOVERNMENT OF PAKISTAN Versus Dr. MUHAMMAD ARIF

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221019. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2017 PLC (C.S.) 907

SECRETARY, ESTABLISHMENT DIVISION GOVERNMENT OF PAKISTAN vs Dr.

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170022. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 MLD 205, 2017 LHC 5574

SECRETARY, LOCAL GOVERNMENT vs SIKANDAR HAMEED and 10 others

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2017-11-13 (not independently checked).

Source: Pakistan Case Law record 170026. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2018 PLC (C.S.) 1183, 2018 CLD 1088

SHAFIQUDDIN MOINEE vs FEDERATION OF PAKISTAN through Secretary, Ministry of Human Resources Development, Islamabad and 2 others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170048. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCMR 407

SINDH RURAL SUPPORT ORGANIZATION (SRSO) vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170194. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PLD Supreme Court 678

SPEAKER, NATIONAL ASSEMBLY OF PAKISTAN, ISLAMABAD and others vs HABIB AKRAM and others

Pakistan source bodies · judgment not checked

Agricultural income tax · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170221. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2018 · 2018 SCInd 39

STATE BANK OF INDIA vs V. RAMAKRISHNAN & ANR

Comparative foreign · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170225. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2018 PLD Islamabad 51

SUI NORTHERN GAS PIPELINE LIMITED, (SNGPL) through General Manager vs DIRECTOR (LEGAL), PRESIDENT SECRETARIAT (PUBLIC), AIWAN-E-SADAR ISLAMABAD and 2 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170263. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1097

SUO MOTU NOTICE TAKEN IN COURT vs N/A

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170292. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2018 · 2019 KLR Civil Cases 220, 2019 PLD Islamabad 365, 2018 IHC 80

Shahzada Sikandar ul Mulk & 4 others vs The Capital Development

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170094. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2019 PLJ Karachi 1, 2019 PLD Sindh 69, 2018 SHC 857

TCS Private Limited & others vs Pakistan Post & another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170420. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2018 · 2018 PLC 1

TEHSIL MUNICIPAL OFFICER vs AMJAD HUSSAIN and 2 others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170423. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 PTD 1734, 2018 SCMR 1131

The TAXATION OFFICER/DEPUTY COMMISSIONER OF INCOME TAX, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979 · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170474. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2018 · 2018 SCP 1344

The Taxation Officer/Deputy Commissioner of Income Tax, Lahore vs M/s

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170475. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2018 · 2018 CLC 134

WALI MUHAMMAD KHAN vs GOVERNMENT OF KHYBER PAKHTUNKHWA through Chief Secretary and 5 others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170547. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2018 · 2019 PTD 389, PTCL 2018 CL. 881

Young's (Private) limited and others vs Province of Sindh and others.

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 170596. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCP 1030

(1) National Engineering Services Pakistan [NESPAK] (Pvt) Limited (2) Punjab Mass Transit Authority (3) Lahore Development Authority (4) Province of Punjab (5) Civil Society Network vs (1) Kamil Khan Mumtaz & others (2) Province of Punjab

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165486. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 665

AN INDUSTRIES (PVT.) LTD. through Director vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162669. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCMR 9

ARMY WELFARE TRUST (NIZAMPUR CEMENT PROJECT), RAWALPINDI Versus COLLECTOR OF SALES TAX (NOW COMMISSIONER INLAND REVENUE), PESHAWAR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214057. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PTD 470

ARMY WELFARE TRUST (NIZAMPUR CEMENT PROJECT), RAWALPINDI and another vs COLLECTOR OF SALES TAX (NOW COMMISSIONER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162699. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PLJ SC 72

ARMY WELFARE TRUST (NIZAMPUR CEMENT PROJECT), RAWALPINDI and anothers vs COLLECTOR OF SALES TAX (NOW COMMISSIONER INLAND REVENUE), PESHAWAR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162700. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · 2017 PLC (C.S.) 533

AZRA JAMALI and others vs FEDERATION OF PAKISTAN through Secretary, M_o Commerce and another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162859. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 P.C.T.L.R. 196

Army Welfare Trust (Nizampur Cement Project), Rawalpindi and another vs Collector of Sales Tax (Now Commissioner Inland Revenue), Peshawar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162698. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 844

C.I.T. CO., ZONE-I, LAHORE vs Messrs GULISTAN POWER GENERATION LTD., LAHORE

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162954. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCMR 1714

COLLECTOR OF CUSTOMS (EXPORT) Versus SAIFUDDIN

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214037. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · 2017 PTD 150

COMMISSIONER INLAND REVENUE (ZONE-II), LTU, ISLAMABAD vs Messrs GHAZI

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163072. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCMR 1414

COMMISSIONER INLAND REVENUE ZONE-I, RTO, RAWALPINDI vs Messrs KHAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163109. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 1485

COMMISSIONER INLAND REVENUE vs GOLDEN PEARL COSMETICS S.T.R.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163082. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCP 908, 2017 PTD 1731, K.L.R. 2017 S.C. 562

COMMISSIONER INLAND REVENUE, ZONE-I, RTO, RAWALPINDI vs Messrs KHAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163120. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PLJ SC 412

COMMISSIONER OF INCOME TAX LEGAL DIVISION, LAHORE and others vs KHURSHID AHMAD and others

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark · Minimum / turnover / presumptive tax · Strict construction of fiscal statutes · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163141. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PTD 1171

COMMISSIONER OF INCOME TAX vs Messrs KING PIN INVESTMENT LTD.

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163145. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PTD 1803

CONTINENTAL BISCUITS LTD vs FEDERATION OF PAKISTAN through Secretary

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Entry 49 / provincial sales tax on services · Fee vs tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163158. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 YLR 2155

CONTINENTAL BISCUITS LTD. Versus FEDERATION OF PAKISTAN through Secretary Defence, Ministry of Defence, Islamabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Fee vs tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 204203. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · PTCL 2017 CL. 812

Collector of Customs vs Saifuddin. (Export) and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163043. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 P.C.T.L.R. 612

Commissioner Inland Revenue Zona-I, RTO, Rawalpindi vs M/s. Khan C.N.G.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163105. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · K.L.R. 2017 S.C. 562

Commissioner Inland Revenue Zone-I, RTO, Rawalpindi and others vs M/s.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163108. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 P.C.T.L.R. 784

Commissioner Inland Revenue vs Ali Raza Ayub

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163080. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 P.C.T.L.R. 485, 2017 LHC 1993

Commissioner Inland Revenue vs M/s Golden Pearl Cosmetics

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163093. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 P.C.T.L.R. 485

Commissioner Inland Revenue vs M/s. Golden Pearl Cosmetics

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163098. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · 2017 P Cr. L J 1569

Dr. JOSEPH WILSON---Petitioner vs FEDERATION OF PAKISTAN through

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163255. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 1875, 2017 LHC 2656

F.M. TEXTILE MILLS and others vs FEDERAL BOARD OF REVENUE and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163326. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 LHC 3661, 2018 PLJ 379, 2018 PTCL CL. 141, 2018 PTD 208, 2018 P.C.T.L.R. 78

Federal Board of Revenue, etc. vs M/s. Chenone Stores Limited

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163402. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PLJ Lahore 187, 2017 PLD Lahore 1

Hafiz JUNAID MAHMOOD vs GOVERNMENT OF PUNJAB and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 163565. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2017 · 2017 PTD (Trib.) 1911

I.T.As. Nos. 181 to 185/KB, 893, 1051/K of 2011, and 1096/KB of 2015 237, 148, 377/KB and 357/KB of 2014

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165583. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PLD 265

IMRAN AHMAD KHAN NIAZI Versus MIAN MUHAMMAD NAWAZ SHARIF, PRIME MINISTER OF PAKISTAN/MEMBER NATIONAL ASSEMBLY, PRIME MINISTER'S HOUSE, ISLAMABAD

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 184(1) fiscal disputes · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Distribution of taxing power / pith and substance · Double taxation · Entry 49 / provincial sales tax on services · Immovable property / capital value tax · Recovery of tax · Withholding agents / third-party collection

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 184, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200716. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 CLCN 217

KARACHI STOCK EXCHANGE (GUARANTEE) LIMITED Versus KARACHI WATER AND SEWERAGE BOARD

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 229749. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PTD 1372, 2017 SCMR 1136, 2017 PLJ SC 525, 2017 SCP 820, 2017 P.C.T.L.R.

M/S. Pakistan Television Corporation Ltd vs Commissioner Inland Revenue

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165372. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Sindh Revenue Board · 2017 · 2017 SRB 108

M/s International Steels Limited vs The Commissioner (Appeals), SRB

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165299. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Sindh Revenue Board · 2017 · 2017 SRB 146

M/s Jamshoro Joint Venture Limited vs The Commissioner (Appeals)-SRB

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165300. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 P.S.C. 1514

M/s, Advance Telecom and others vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165325. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2017 · PTCL 2017 CL. 166

M/s. Amreli Steels Ltd., Karachi vs The Commissioner Inland Revenue,

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165335. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · PTCL 2017 CL 217, 2017 PTD 138, 2017 PLJ SC 35

M/s. CHILTAN GHEE MILLS, QUETTA etc vs DEPUTY COLLECTOR OF SALES TAX

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165348. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PLJ Lahore 21

M/s. COLONY SUGAR MILLS LTD. vs PROVINCE OF PUNJAB and others

Pakistan source bodies · judgment not checked

Cesses · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165351. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 LHC 2716

M/s. Leo Communications (Pvt.) Ltd, etc. vs The Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165359. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 [M] C.L.R. 1192

M/s. Leo Communications (Pvt.) Ltd., etc vs The Federation of Pakistan, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165360. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · PTCL 2017 CL. 456

M/s. Mustafa Impex, Karachi. vs The Government of Pakistan through

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165367. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 P.S.C. 187

M/s. Power Construction Corporation of China Limited (previously

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165375. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PTD 1303, 2017 SCMR 1006, 2017 SCP 892, PTCL 2017 CL. 646

M/s. Squibb Pakistan Pvt. Ltd. vs Commissioner of Income Tax.

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165389. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2018 CLC 733, 2017 [M] C.L.R. 1746, 2017 LHC 3259, 2018 PLJ Lahore 194, 2018 PTD 75, PTCL 2018 CL. 474

M/s. Tandlianwala Sugar Mills Ltd vs Province of Punjab & 5 Others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165393. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

High Court of Azad Jammu and Kashmir · 2017 · 2017 YLR 641

MOHAMMAD LATIF and 77 others vs COLLECTOR LAND ACQUISITION MANGLA

AJK source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164442. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 P.C.T.L.R. 122, 2017 PTD 805, 2017 CLC 523

MUHAMMAD KHALID QURESHI vs PROVINCE OF PUNJAB through Secretary, Excise and Taxation Department, Lahore and another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164944. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PLC(CS) 752

MUHAMMAD YOUSAF Versus CHAIRMAN, FEDERAL PUBLIC SERVICE COMMISSION

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221326. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PLD Lahore 406

MUHAMMAD YOUSAF and another vs CHAIRMAN, FEDERAL PUBLIC SERVICE

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165195. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 CLC 1755

MUJEEBUR REHMAN ALVI and 11 others vs ALVIA TABLIGH TRUST and others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165225. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PCrLJN 175

MUREED ABBAS Versus NATIONAL ACCOUNTABILITY BUREAU

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 230649. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 283, 2017 PLD Lahore 230

MURREE BREWERY COMPANY LIMITED through Chief Executive vs PROVINCE

Pakistan source bodies · judgment not checked

Cesses · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165272. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 406

Messrs COLONY SUGAR MILLS LTD. through Deputy Manager vs PROVINCE OF PUNJAB and 5 others

Pakistan source bodies · judgment not checked

Cesses · Entry 49 / provincial sales tax on services · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164240. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 LHC 2716, 2017 PLD Lahore 709

Messrs LEO COMMUNICATION (PVT.) LTD. and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164292. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PLD Sindh 733

Messrs SUI SOUTHERN GAS COMPANY LIMITED through Attorney vs FEDERATION OF PAKISTAN through Secretary, MP&NR and 5 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164343. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · 2017 PTD 1181

Messrs TELENOR PAKISTAN (PVT.) LTD. vs APPELLATE TRIBUNAL INLAND

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164349. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · 2017 PTD 2269

Messrs TELENOR PAKISTAN (PVT.) LTD. vs FEDERATION OF PAKISTAN and 4

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164350. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCP 4001

Muhammad Hanif Abbasi vs Imran Khan Niazi and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Immovable property / capital value tax · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164820. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCP 4000

Muhammad Hanif Abbasi vs Jahangir Khan Tareen and others

Pakistan source bodies · judgment not checked

CCI Arts 153-154 · Recovery of tax · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 164821. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 [M] C.L.R. 624

Muhammad Yousaf, etc vs Chairman, FPSC, etc

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165201. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 LHC 724

Muhammad Yousaf, etc. vs Chairman, FPSC, etc.

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165202. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · PTCL 2017 CL. 527, 2017 PTD 1

PAKISTAN INTERNATIONAL FREIGHT OF FORWARDERS ASSOCIATION through General Secretary vs PROVINCE OF SINDH through Secretary and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 160 NFC / divisible pool · Art 163 professions tax · Entry 49 / provincial sales tax on services · Provincial sales tax on services - BRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165632. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2017 · 2017 PTD 1359

PAKISTAN TELECOMMUNICATION COMPANY LTD. through Authorized Attorney vs GOVERNMENT OF KHYBER PAKHTUNKHWA (KPK) through Secretary Law, Parliamentary Affairs and Human Rights Department, Peshawar and 4 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165655. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PLD Supreme Court 718, 2017 SCP 954

PAKISTAN TELECOMMUNICATION EMPLOYEES' TRUST vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165658. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · 2017 PLD Islamabad 135

PAKISTAN TOBACCO COMPANY LIMITED vs RELIGIOUS AFFAIRS and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165661. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2017 · 2017 SCMR 407

PAULLEY vs FIRSTGROUP PLC

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165668. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · PTCL 2017 CL. 527

Pakistan International Freight of Forward Association. vs Province of Sindh

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 160 NFC / divisible pool · Art 163 professions tax · Entry 49 / provincial sales tax on services

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165631. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2017 · 2017 PHC

Pakistan Telecommunication Company Ltd vs Government of KPK through Secretary Law etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165652. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · 2017 IHC 11

Pakistan Tobacco Company Limited vs Administrator General Zakat, Ministry of Religious Affairs, etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165659. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2017 · 2017 SCInd 1345

Roger Shashoua & Others vs Mukesh Sharma & Others

Comparative foreign · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 165877. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCMR 206

SHAHID PERVAIZ Versus EJAZ AHMAD

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214043. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PLD Sindh 198

SHAHRUKH SHAKEEL KHAN and 2 others vs PROVINCE OF SINDH through Chief

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166160. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PLC 19

SHELL EMPLOYEES UNION through General Secretary vs GOVERNMENT OF PAKISTAN through Secretary and another

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166232. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCMR 1344

SINDH REVENUE BOARD through Chairman Government of Sindh and another vs The CIVIL AVIATION AUTHORITY OF PAKISTAN through Airport Manager

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 165/165A intergovernmental immunity · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Provincial sales tax on services - BRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Explore 1 legislation research lead(s)

Pakistan Civil Aviation Authority Ordinance, 1982
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2017-05-29 (not independently checked).

Source: Pakistan Case Law record 166276. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PLJ SC 558

SINDH REVENUE BOARD through its Chairman, Government of Sindh and another vs CIVIL AVIATION AUTHORITY OF PAKISTAN through its Airport Manager, Jinnah International Airport, Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Provincial sales tax on services - BRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166277. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PLD Sindh 79

SINDH RURAL SUPPORT ORGANIZATION (SRSO) through Authorised Attorney vs FEDERATION OF PAKISTAN through Secretary Cabinet Division and 3 others

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166279. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PTD 2366

SUI SOUTHERN GAS COMPANY-LPG PRIVATE LIMITED through Representative vs FEDERATION OF PAKISTAN, MINISTRY OF PETROLEUM AND NATURAL RESOURCES, CENTRAL SECRETARIAT, ISLAMABAD through Secretary and 2 others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166354. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2017 · K.L.R. 2017 Civil Cases 43

Saudi Pak Industrial & Agricultural Investment Company Limited vs The Federation of Pakistan through Secretary, Cabinet Division & 3 others

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166071. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCP 961

Shahab Usto and 8 Others vs (1) Govt. of Sindh thr. Chief Secy. & others (2)

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166119. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 SCMR 732, 2017 SCP 18, 2017 P.S.C. 1667

Shahab Usto vs Government of Sindh through Chief Secretary, etc

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166121. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 [M] C.L.R. 1054

Sindh Revenue Board through its Chairman, Government of Sindh and another vs The Civil Aviation Authority of Pakistan through its Airport Manager, Jinnah International Airport, Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 165/165A intergovernmental immunity · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Provincial sales tax on services - BRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166278. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2017 · 2017 P.S.C. (Crl.) 400

Subramanian Swamy vs Union of India, Ministry of Law and others

Comparative foreign · judgment not checked

Art 163 professions tax · CCI Arts 153-154

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166342. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 83

Sufi MUHAMMAD FARRUKH AMIN vs FEDERATION OF PAKISTAN through Secretary of Finance and 4 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Fee vs tax · GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166345. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · PTCL 2017 CL. 266

Sufi Muhammad Farrukh Amin vs Federation of Pakistan and others.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Fee vs tax · GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166344. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PLD Lahore 470, 2017 PLJ Lahore 523, 2017 LHC 1059

Syed Khurram Abbas Bukhari etc vs Election Commission of Pakistan etc

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2017-02-22 (not independently checked).

Source: Pakistan Case Law record 166395. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PLD Lahore 563

TRADE SERVE INTERNATIONAL (PRIVATE) LIMITED and otherss vs PAKISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Fee vs tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166570. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2017 · 2017 PTD 2123

The COLLECTOR, MODEL CUSTOMS COLLECTORATE and 2 others vs Messrs

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166513. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 LHC 1717

Trade Serve International (Private) Limited etc. vs Pakistan Electronic

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Fee vs tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166571. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Competition Commission of Pakistan · 2017 · 2017 CLD 47

UREA MANUFACTURERS vs NOT

Pakistan source bodies · judgment not checked

Public debt / borrowing Arts 166-167

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166612. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 CLC 716

WATER AND POWER DEVELOPMENT AUTHORITY Versus EXCISE AND TAXATION DEPARTMENT, GOVERNMENT OF THE PUNJAB

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 205512. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2017 · 2017 PTD 517

WATER AND POWER DEVELOPMENT AUTHORITY through Director Services and Estates vs EXCISE AND TAXATION DEPARTMENT, GOVERNMENT OF THE PUNJAB through Director General and 4 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166691. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PLD Supreme Court 28

WORKERS' WELFARE FUNDS, M/O HUMAN RESORUCES DEVELOPMENT,

Pakistan source bodies · judgment not checked

Agricultural income tax · Art 73 money bills / Finance Acts · Cesses · Fee vs tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166700. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2017 · 2017 PHC 273

Wali Muhammad vs Govt of KPK etc

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166659. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2017 · 2017 PSC 27

Workers Welfare Funds Mk Human Resources Development, Islamabad

Pakistan source bodies · judgment not checked

Agricultural income tax · Art 73 money bills / Finance Acts · Cesses · Fee vs tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 166699. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 3117

AN Industries (Private) Limited vs Federation of Pakistan etc.

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156494. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2016 · 2016 CLD 1734

ASLAM MALIK & CO.CHARTERED ACCOUNTANTS vs HEAD OF DEPARTMENT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156597. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCP

Army Welfare Trust (Nizampur Cement Project), Rawalpindi and another vs Collector of Sales Tax (Now Commissioner Inland Revenue), Peshawar

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 CLD 134

BABAR SATTAR vs FEDERATION OF PAKISTAN through Secretary Ministry of Water and Power and 4 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156690. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2016 · 2016 SCMR 296

CAVENDISH SQUARE HOLDING BV vs TALAL EL MAKDESSI(2) PARKINGEYE LIMITED

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Fee vs tax · Public debt / borrowing Arts 166-167 · Recovery of tax · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156796. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PTD 1393

COMMISSIONER OF INCOME TAX LEGAL DIVISION, LAHORE Versus KHURSHID AHMAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark · Minimum / turnover / presumptive tax · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228866. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCMR 816, 2016 PTD 1339, 2016 P.C.T.L.R. 1, PTCL 2016 CL. 81, 2015-SCP-

COMMISSIONER OF INCOME TAX, PESHAWAR vs Messrs ISLAMIC INVESTMENT

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979 · Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156942. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PLJ 2016 Tax Cases (SC) 23, 2016 P.S.C. 311, 2016 PTD 867, 2016 SCMR 646,

Collector of Sales Tax and Central Excise, LTU, Karachi. vs M/s. Pak Suzuki

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156893. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 1069, 2016 PLD Supreme Court 545, 2016 P.S.C. 1288, PTCL 2016

Commissioner of Income Tax Legal Division Lahore vs Khul hid Ahmad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark · Minimum / turnover / presumptive tax · Strict construction of fiscal statutes · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156932. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 574

Commissioner of Income Tax Legal Division Lahore. vs Khurshid Ahmad,_20afd13c

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark · Minimum / turnover / presumptive tax · Strict construction of fiscal statutes · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156933. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 1288

Commissioner of Income Tax Legal Division, Lahore and others vs Khurshid

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark · Minimum / turnover / presumptive tax · Strict construction of fiscal statutes · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156934. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2015-SCP-79

Commissioner of Income Tax, Peshawar vs M/s Islamic Investment Bank

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979 · Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156943. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.C.T.L.R. 1

Commissioner of Income Tax, Peshawar vs M/s. Islamic Investment Bank

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979 · Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156944. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 81

Commissioner of Income Tax, Peshawar, vs M/s. Islamic Investment Bank

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979 · Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156945. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PLC (C.S.) 115

Dr. SUMERA TABASSUM vs SECRETARY OF FEDERAL PUBLIC SERVICE

Pakistan source bodies · judgment not checked

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157089. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 C.L.R. 1577, 2016 PLD Islamabad 141

EDUCATIONAL SERVICES (PVT) LIMITED and 4 others vs FEDERATION OF PAKISTAN and another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157114. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · NLR 2016 Tax 1

FEDERATION OF PAKISTAN THROUGH THE SECRETARY MINISTRY OF PETROLEUM

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · GIDC

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157252. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLD Supreme Court 676

FEDERATION OF PAKISTAN through Secretary, Ministry of National Food Security and Research, Islamabad vs AGRITECH LIMITED and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157250. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 PLD Lahore 35

FLYING CEMENT COMPANY vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157284. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PTD 1180

HABIB SAFE DEPOSIT VAULT (PRIVATE) LTD. vs The PROVINCE OF SINDH

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157474. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCMR 484

HABIB SAFE DEPOSIT VAULT (PRIVATE) LTD. vs The PROVINCE OF SINDHthrough

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PTD 78

HASSAN ALI GRAINS (PVT.) LTD. Versus GOVERNMENT OF PAKISTAN through Secretary M/o Finance

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228872. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 389, 2016 PT D 78

HASSAN ALI GRAINS (PVT.) LTD. and others vs GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157589. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · NLR 2016 Tax 108

HYDERABAD CANTONMENT BOARD vs RAJ KUMAR & OTHERS

Pakistan source bodies · judgment not checked

Fee vs tax · GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157632. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 24

Habib Safe Deposit Vault (Private) Ltd vs Province of Sindh and others.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157472. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 292

Habib Safe Deposit Vault (Private) Ltd. vs The Province of Sindh through Secretary Finance andothers

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157475. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 3573

Hafiz Junaid Mahmood vs Govt. of Punjab, etc.

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157492. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 389

Hassan Ali Grains (Pvt.) Ltd. and others. vs Government of Pakistan and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 157590. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PTD 2355

INDUS TRADING AND CONTRACTING COMPANY Versus COLLECTOR OF CUSTOMS (PREVENTIVE), KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228868. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 836, 2016 PTD 1103, 2016 PLD Lahore 321

INSTITUTE OF ARCHITECTS, PAKISTAN (LAHORE CHAPTER) vs PROVINCE OF PUNJAB and others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Explore 1 legislation research lead(s)

PUNJAB SALES TAX ON SERVICES ACT 2012
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158790. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PSC 1183, 2016 SCMR 943

ISHTIAQ AHMED vs HON'BLE COMPETENT AUTHORITY through Registrar, Supreme Court of Pakistan

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158826. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 302

Indus Trading and Contracting Company vs Collector of Customs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158786. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 105

Indus Trading and Contracting Company. vs Collector of Customs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158787. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P SC 1183

Ishtiaq Ahmed vs Hon'ble Competent Authority through its Registrar

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158825. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 PTD 2183

KAMALIA SUGAR MILLS LTD vs CUSTOMS CENTRAL EXCISE AND SALES TAX

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158943. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 2454

Kamil Khan Mumtaz etc. vs Government of Punjab etc.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 78-84 budget / supplementary and excess grants

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158945. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 C.L.R. 1252

Kamil Khan Mumtaz, etc vs Government of Punjab, etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 78-84 budget / supplementary and excess grants

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 158947. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLJ SC 51

LAHORE BACHAO TEHRIK vs Dr. IQBAL MUHAMMAD CHAUHAN etc

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159086. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 2204

M/s Colony Sugar Mills Ltd. vs Province of Punjab and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160715. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCP 60

M/s Mustafa Impex, Karachi in C.As.1428 & 1429/2016 and 8 others vs The

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160731. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2016 · 2016 PHC 5, 2016 PTD 2257, 2016 P.C.T.L.R. 550

M/s. Cherat Packaging (Ltd.) vs Government of Pakistan, etc.

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160759. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P C T L R 721

M/s. Mustafa Impox, Karachi and others vs The Government of Pakistan

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160806. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2016 · 2016 PTD 203, PTCL 2016 CL. 402

M/s. Taj Packages Company (Pvt.) Ltd. vs Government of Pakistan and 6

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160830. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 282

M/s. X.E.N. Shahpur Division (LJC) Quarry Sub-Division, Sargodha. vs The

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 165/165A intergovernmental immunity · Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB PROVINCIAL ASSEMBLY (SALARIES, ALLOWANCES AND PRIVILEGES OF MEMBERS) ACT, 1974
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160839. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2016 · 2016 SCMR 1637

MIRZA vs PATEL

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159531. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2016 · 2016 CLD 2276

MUHAMMAD ASIF RAZA, FCA, ASIF ASSOCIATES, CHARTERED ACCOUNTANTS vs HEAD OF DEPARTMENT (ENFORCEMENT), SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160057. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PTD 622

MUHAMMAD HUSSAIN and others vs PAKISTAN THE SECRETARY REVENUE

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160183. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PTD 1667

MUMTAZ HUSSAIN KHAN vs ADDITIONAL COMMISSIONER INLAND REVENUE and 4 others

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160658. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 2044, 2016 PLJ Lahore 1014

MURREE BREWERY COMPANY LIMITED vs PROVINCE OF PUNJAB through its

Pakistan source bodies · judgment not checked

Cesses · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160683. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLD 808

MUSTAFA IMPEX, KARACHI Versus The GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2016-08-18 (not independently checked).

Source: Pakistan Case Law record 200711. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PTD 1872

Mesier's ATTOCK CEMENT PAKISTAN LTD. through Senior Manager Finance vs ADDITIONAL COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159275. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCP 88, 2016 SCMR 2183

Messrs CHILTAN GHEE MILLS, QUETTA and others vs DEPUTY COLLECTOR OF SALES TAX (REFUND), CUSTOMS HOUSE, QUETTA and others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159328. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 P.C.T.L.R. 885, 2016 PLJ Islamabad 529, 2016 PTD 2839

Messrs INFOTECH (PRIVATE) LTD. vs FEDERATION OF PAKISTAN and 4 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159370. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PTD 2585

Messrs INSAF COTTON GINNING AND PRESSING FACTORY AND OIL MILLS, MIRPURKHAS ROAD, SANGHAR vs FEDERATION OF PAKISTAN through Secretary Revenue Division and Ex-Officio Chairman and 2 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159371. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs Appellate Tribunal · 2016 · 2016 PTD (Trib.) 2157

Messrs LEATHER COTEX vs COLLECTOR OF CUSTOMS (ADJUDICATION-II) and another

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159383. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PTD 2269

Messrs MUSTAFA IMPEX, KARACHI and others vs The GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159403. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PTD 1429

Messrs PFIZER PAKISTAN LTD. through Company Secretary and others vs DEPUTY COMMISSIONER and others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159419. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2016 · 2016 PTD (Trib.) 2695

Messrs SECURITY GENERAL INSURANCE COMPANY LTD., LAHORE vs The CIR, ZONE-III, LTU, LAHORE

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159441. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLJ SC 606, 2016 P.S.C. 943, PTCL 2016 CL. 282, 2016 SCMR 1030

Messrs X.E.N. SHAHPUR DIVISION (LJC) QUARRY SUB-DIVISION, SARGODHA vs The COLLECTOR SALES TAX (APPEALS) COLLECTORATE OF CUSTOMS FEDERAL EXCISE AND SALES TAX FAISALABAD and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 165/165A intergovernmental immunity · Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

PUNJAB PROVINCIAL ASSEMBLY (SALARIES, ALLOWANCES AND PRIVILEGES OF MEMBERS) ACT, 1974
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159478. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 PTD 296

Mian MUHAMMAD SHARIF vs INCOME TAX APPELLATE TRIBUNAL, LAHORE

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 159501. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PTD 1214

NORINPACO and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161037. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · K.L.R 2016 Civil Cases 404

Nasir Ali Shah Bukhari and 2 others vs Federation of Pakistan and 7 others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 160899. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · PTCL 2016 CL. 302, 2016 PTD 1484

PAKISTAN TELECOM MUNICATION COMPANY LTD. vs FEDERATION OF PAKISTAN,

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161115. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 PTD 596

PAKISTAN TOBACCO COMPANY LTD. vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161129. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2016 · 2016 PLC 279

PRESIDENT, MEEZAN BANK LTD. and 6 others vs NASIR JALAL AWAN and 2

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161164. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · PTCL 2016 CL. 302

Pakistan Telecommunication Company Limited. vs Federation of Pakistan, Islamabad and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161125. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 P.C.T.L.R. 1121

Pakistan Tobacco Company Limited vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161128. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLJ Sc 207, 2016 P.S.C. 292, 2016 P.C.T.L.R. 42

SAEED and QAZI FAEZ ISA, JJ..Habib Safe Deposit Vault (Private) Ltd. vs The Province of Sindh through Secretary Finance andothers

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161434. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2016 · NLR 2016 Tax 37

SARDAR AHMAD 'QURESHI vs EXCISE AND TAXATION OFFICER

Pakistan source bodies · judgment not checked

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161511. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 CLC 1392, 2016 CLD 1419

SAUDI PAK INDUSTRIAL AND AGRICULTURAL INVESTMENT COMPANY LIMITED vs The FOP through Secretary, Cabinet Division and 3 others

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161538. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 C.L.R. 1196, 2016 PLC 401

SULTAN MUHAMMAD KHAN and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161825. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCMR 121

SUPERINTENDENT, CENTRAL EXCISE, SHEIKHUPURA Versus FAUJI SUGAR MILLS, SANGLA HILLS, SHEIKHUPURA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214004. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PTD 564

SUPERINTENDENT, CENTRAL EXCISE, SHEIKHUPURA Versus FAUJI SUGAR MILLS, SANGLA HILLS, SHEIKHUPURA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228871. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLJ Sc 371

SUPERINTENDENT, CENTRAL EXCISE, SHEIKHUPURA vs FAUJI SUGAR MILL,ANGLA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161829. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

High Court of Azad Jammu and Kashmir · 2016 · 2016 CLC 947

Sardar JAVED NAZ, ADVOCATE SUPREME COURT Versus AZAD GOVERNMENT OF THE STATE OF JAMMU AND KASHMIR

AJK source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 204485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCP 118

Shahid Pervaiz and 23 others vs Ejaz Ahmad and 23 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161625. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 1862

Sufi Muhammad Farrukh Amin vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Fee vs tax · GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161809. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 C.L.R. 1196

Sultan Muhammad Khan vs Federation of Pakistan

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161826. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 630

Superintendent, Central Excise, Sheikhupura vs Fauji Sugar Mills, Sangia

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161830. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2015-SCP-73

Superintendent, Central Excise, Sheikhupura vs Fauji Sugar Mills, Sangla

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161832. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · PTCL 2016 CL. 1

Superintendent, Central Excise, Sheikhupura vs Fauji Sugar Mills, Sangla

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161833. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 C.L.R. 1252, 2016 PLD Lahore 699

TAMIL THAN MUMTAZ and otherss vs PROVINCE OF PUNJAB through Chief

Pakistan source bodies · judgment not checked

Arts 78-84 budget / supplementary and excess grants

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161948. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 NLR Civil 542

THE FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF NATIONAL

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162017. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2016 · 2016 P.C.T.L.R. 232, 2016 PTD (Trib.) 80

Technical-IMessrs KHYBER TEA AND FOOD COMPANY and another vs COLLECTOR OF CUSTOMS and another

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161982. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 3938

Tehsil Municipal Officer TMA Gujrat vs Amjad Hussain etc

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 161985. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 311

The Collector of Sales Tax and Central Excise, LTU,Karachi vs M/s. Pak

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162009. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLD Supreme Court 276

The STATE vs ANWAR SAIF ULLAH KHAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162068. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 CLR 618, 2016 PLJ Islamabad 271, 2016 PLD Islamabad 67

UCH POWER PRIVATE LIMITED vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162104. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2016 · 2016 C.L.R. 618

UCH Power (Pvt.) Limited vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162103. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2016 · 2016 SCMR 1841

WILLERS vs JOYCE and another

Comparative foreign · judgment not checked

Art 73 money bills / Finance Acts · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162189. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 153, 2016 SCMR 475

WORLD CALL TELECOM LTD. through Chief Executive Officer and others vs PAKISTAN TELECOMMUNICATION AUTHORITY (PTA) through Chairman and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162192. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2016 · 2016 LHC 3448

Water & Power Development Authority vs Excise and Taxation Department, Government of the Punjab & others

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162185. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 SCP 97

Workers Welfare Funds M/o Human Resources Development, Islamabad

Pakistan source bodies · judgment not checked

Agricultural income tax · Art 73 money bills / Finance Acts · Cesses · Fee vs tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162191. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P.S.C. 153

World Call Telecom Ltd. through its Chief Executive Officer and others vs Pakistan Telecommunication Authority (PTA) through its Chairman and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162193. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2016 · 2016 PTD 1056

YUNUS TEXTILE MILLS LTD. Versus PAKISTAN through Secretary (Revenue Division)

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228635. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 PLD Supreme Court 398, 2016 P SC 571, 2016 PLJ SC 478

ZILA COUNCIL JEHLUM through District Coordination Officer vs M/s. PAKISTAN TOBACCO COMPANY LTD. and others

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162307. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2016 · 2016 P SC 571

Zila Council Jhelum through District Coordination Officer vs M/s. Pakistan Tobacco Company Ltd and another

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 162308. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 ·

1. Const. Petition No.D-2753 of 2009 M/s Shahbaz Garments (Pvt) Ltd 2.

Pakistan source bodies · judgment not checked

WWF / WPPF

Explore 1 legislation research lead(s)

Workers' Welfare Fund Ordinance, 1971
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151444. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · 2015 MLD 157

ACCOUNTANT GENERAL, KHYBER PAKHTUNKHWA vs ABDUL ALI

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150654. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLJ SC 216, 2015 PSC 145, 2015 SCMR 456

ALI AZHAR KHAN BALOCH and otherss/Appellants vs PROVINCE OF SINDH

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 73 money bills / Finance Acts · CCI Arts 153-154 · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150764. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PTD 525

AMJAD QADOOS Versus CHAIRMAN, NATIONAL ACCOUNTABILITY BUREAU, (NAB), ISLAMABAD

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228865. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2015 · 2015 CLD 503

ASIM IFTIKHAR (PARTNER, ANJUM ASIM SHAHID REHMAN, CHARTERED ACCOUNTANTS) vs ALI AZEEM IKRAM, HOD, SECP

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151016. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · NLR 2015 Tax 1, 2014 PTD 525, 2015 P.C.T.L.R. 1035

Amjad Qadoos vs Chairman, National Accountability Bureau (NAB), Islamabad and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2015 · 2015 PTD (Trib.) 1242

C.I.R., R.T.O. HYDERABAD vs Dr. MUHAMMAD AZEEM ALMANI

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151202. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2015 · 2015 PTD 2346

C.I.R., ZONE-VI, R.T.O., LAHORE Versus OMER SHAKEEL

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Deeming fictions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225741. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 PTD 2335

COMMISSIONER INLAND REVENUE Versus ISLAM STEEL MILLS

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228247. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · PTCL 2015 CL. 432, 2015 PTD 401

COMMISSIONER INLAND REVENUE ZONE-I, REGIONAL TAX OFFICE, KARACHI vs Messrs LAKHANI SECURITIES (PVT.) LTD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151376. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 111 TAX 68

COMMISSIONER INLAND REVENUE vs GHAUSIA BUILDERS (PVT.) LTD. PTR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151260. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 PTD 884

COMMISSIONER INLAND REVENUE vs IMPERIAL ELECTRIC COMPANY (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151341. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 111 TAX 193

COMMISSIONER INLAND REVENUE vs IMPERIAL ELECTRIC COMPANY (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151342. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 LHC 226, 2015 P.C.T.L.R. 594, PLJ 2015 Tax Cases (Lah.) 39, 2015 PTD 1771

COMMISSIONER INLAND REVENUE vs Sheikh MANZOOR AHMAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151371. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2015 · 2015 PTD (Trib.) 1618

COMMISSIONER INLAND REVENUE, ZONE-IV, R.T.O.II, KARACHI vs Messrs PAK

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151387. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2015 · 2015 PTD 1921

COMMISSIONER OF INCOME TAX vs GAMMON PAKISTAN LIMITED

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151400. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 P.C.T.L.R. 261, 2015 PTD 394

COMMISSIONER OF INCOME TAX, RAWALPINDI vs Messrs SETHI FLOUR MILLS, HASSANABDAL

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151411. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 111 TAX 51

COMMISSIONER OF INCOME TAX, RAWALPINDI vs SETHI FLOUR MILLS

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151413. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 LHC 1050

Commissioner Inland Revenue vs M/s Islam Steel Mills

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151355. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 P.C.T.L.R. 291

Commissioner Inland Revenue vs M/s. Ghausia Builders (Pvt.) Ltd.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151360. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · PTCL 2015 CL.679

Commissioner Inland Revenue vs M/s. Sana Aluminum Industries (Pvt.) Ltd

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151365. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 P.C.T.L.R. 261

Commissioner of Income Tax, Rawalpindi vs M/s. Sethi Flour Mills

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151412. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2015 · 2015 PTD 2304

DEWAN SALMAN FIBRE LTD. and others vs FEDERATION OF PAKISTAN, through Secretary, M_O Finance and others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLJ SC 816, 2015 PLD Supreme Court 354

FEDERATION OF PAKISTAN through Secretary Ministry of Petroleum and Natural Resources and anothers vs DURRANI CERAMICS and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · GIDC

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151724. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 PTD 1945

FLYING CEMENT COMPANY vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151749. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 NLR 29, 2015 NLR Tax 29, 2015 P.C.T.L.R. 148

Federation of Pakistan through the Secretary M/o Petroleum & Natural

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Cesses · Double taxation · Fee vs tax · GIDC · Provincial sales tax on services - KPRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151725. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 112 TAX 57

GOVERNMENT OF SINDH THROUGH SECRETARY & DIRECTOR GENERAL, EXCISE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151900. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLJ SC 939

GOVERNMENT OF SINDH through Secretary & Director General, Excise &

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151901. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLD Supreme Court 380

GOVERNMENT OF SINDH through Secretary and Director General, Excise and Taxation and another vs MUHAMMAD SHAFI and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Distribution of taxing power / pith and substance · Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151902. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

High Court of Azad Jammu and Kashmir · 2015 · 2015 P.C.T.L.R. 933, 2015 PLJ AJ&K 237, PTCL 2015 CL. 850, 2015 PTD 1757, 2015

HABIB BANK LIMITED through Attorneys vs AZAD GOVERNMENT OF THE STATE

AJK source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151950. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 LHC 8296, PTCL 2017 CL. 332, 2016 PTD 2004

HAIDER INDUSTRIES through Managing Partner and others vs FEDERATION OF PAKISTAN through Secretary, Law Division at Islamabad and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Delegation / ultra vires SROs and notifications

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 151990. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2015 · 2015 PTD 455

HAMSONS INDUSTRIES vs SECRETARY REVENUE DIVISION ISLAMABAD

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152051. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 SCMR 957

HASSAN ALI GRAINS (PVT.) LTD. and others vs GOVERNMENT OF PAKISTANthrough Secretary M_o Finance and otherss

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152076. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 SCMR 1385

HYDERABAD CANTONMENT BOARD Versus RAJ KUMAR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213981. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLJ SC 870

HYDERABAD CANTONMENT BOARD vs RAJ KUMAR & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152114. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PSC 1310

Hyderabad Cantonment Board vs Raj Kumar and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Fee vs tax · GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152115. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 111 TAX 60

IHSAN YOUSAF TEXTILES (PVT) LTD. vs THE COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152142. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLC(CS) 505

JAMSHAID GULZAR Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 224844. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 NLR Labour 114, 2015 PLC 1

KESC and others vs N.I.R.C. and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152499. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 LHC 8547

Kamalia Sugar Mills Ltd. vs Customs Central Excise and Sales Tax Appellate

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152473. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · 2015 PLJ Peshawar 1, PTCL 2015 CL.278

Khali, Vice PresidenShafiullah and 79 others vs Zarai Taraqiati Bank Ltd., and 5 others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152511. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 P.S.C. 1360, 2015 SCMR 1739

LAHORE DEVELOPMENT AUTHORITY through D.-G. and others vs Ms. IMRANA

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2015-07-08 (not independently checked).

Source: Pakistan Case Law record 152612. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 P.S.C. Crl. 763

Lahore Bacho Tehrik vs Dr. Iqbal MUHAMMAD Chauhan, etc

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152611. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLC (C.S) 505

Lt. Gen. (Retd.) JAMSHAID GULZAR and another vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152654. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2015 · 2015-IHC-180

M/S ATTOCK GEN LIMITED. vs ADDITIONAL COMMISSIONER (AUDIT), LARGE

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 ·

M/s Karachi Electric Supply Corporation vs The Commissioner of Income

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154391. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 SHC 50

M/s Wazir Ali Industries Ltd vs The Appellate Tribunal & others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154416. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · PTCL 2015 CL. 332

M/s. Associated Industries Ltd vs Government of Pakistan and 4 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Explore 1 legislation research lead(s)

Workers' Welfare Fund Ordinance, 1971
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154430. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 PTD 181, PTCL 2015 CL.240

M/s. Baig Enterprises and Engineering vs Federation of Pakistan and 2

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154432. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2015 · 111 TAX 1

MOHAMMAD RAFIQUE and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 153105. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · PLJ 2015 Tax Cases (Pesh.) 19, 2015 PTD 734

Messrs AL-IMDAD GENERAL TRADING CO. through Proprietor vs PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152837. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 PTD 2562

Messrs ALLIED ENGINEERING SERVICES LTD. vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152842. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · PTCL 2015 CL. 332, 2015 PTD 193

Messrs ASSOCIATED INDUSTRIES LTD. through Executive Director vs GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad and 4 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Distribution of taxing power / pith and substance · WWF / WPPF

Explore 2 legislation research lead(s)

Workers' Welfare Fund Ordinance, 1971
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152851. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2015 · 2015 PTD (Trib.) 1926

Messrs CH. MUSHTAQ AND CO., JAIL ROAD, SIALKOT vs C.I.R, R.T.O., SIALKOT

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152863. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 P.C.T.L.R. 218, 2015 PTD 812

Messrs IHSAN YOUSAF TEXTILES (PVT.) LTD. vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152905. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 PTD 2072

Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD. through duly Authorized Attorney and others vs PROVINCE OF SINDH through Secretary, Ministry of Finance and 2 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 152956. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 KLR Civil Cases 213, 2015 LHC 2551, 2015 PLD Lahore 522, 2015 CLD 983

Ms. IMRANA TIWANA and others vs PROVINCE OF PUNJAB and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Explore 3 legislation research lead(s)

PUNJAB ENVIRONMENTAL PROTECTION ACT, 1997
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Pakistan Environmental Protection Act, 1997
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

LAHORE DEVELOPMENT AUTHORITY ACT, 1975
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2015-04-17 (not independently checked).

Source: Pakistan Case Law record 153181. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 P.C.T.L.R. 965, 2015 PTD 702, PTCL 2015 CL.704

Muhammad Measum and others vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 153939. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PLJ SC 356, 2015 P.S.C. Crl. 372

Muhammad Nadeem Anwar vs Securities and Exchange Commission of Pakistan through Shahid Nasim, Director, NBFCs Deptt., Islamabad

Pakistan source bodies · judgment not checked

Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 153962. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2015 · PTCL 2015 CL.219

Muhammad Rafique and others vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154031. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2015 · 2015 PLJ Islamabad 423, 2015 CLD 1787

NASIR ALI SHAH BUKHARI and 2 others vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance and 7 others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154582. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 PTD 1308

NAWAB BROTHERS STEEL MILLS (PVT.) LTD. and others vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154638. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 CLC 22

NISHAT CHUNIAN LTD. and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154700. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2015 · 2015 CLD 582

PAK QATAR FAMILY TAKAFUL LIMITED: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154763. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2015 · 2015-IHC-68

Pakistan Telecommunication Company Ltd. vs Pakistan

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154804. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2015 · 2015-IHC-177

Pakistan Tobacco Company Limited vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 154807. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United States · 2015 · 2015 SCMR 1601

RICHARD E. GLOSSIP, ET AL Versus KEVIN J. GROSS, ET AL

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214429. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 NLR 107, 2015 NLR Civil 107, 2015 PLJ SC 197, 2015 SCMR 101, 2015 CLD 150

ROYAL MANAGEMENT SERVICES (PVT) LTD and another vs The CHAIRMAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155108. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · 2015 PSC 51

Royal Management Services (Pvt.) Ltd. and another vs The Chairman SECP, Islamabad, etc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155109. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · 2015 PLJ Peshawar 1

SHAFIULLAH KHAN, VICE-PRESIDENT ZONAL ZTBL, PESHAWAR and 79 others vs ZARAI TARAQIATI BANK LIMITED through President and 5 others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155332. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · 111 TAX 29

SHAUKAT KHAN & CO vs COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155461. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 PTD 1030

SONERI BANK LTD. Versus FEDERATION OF PAKISTAN through Secretary of Law

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228245. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2015 · NLR 2016 Tax 17, 2016 P.S.C. 630, PTCL 2016 CL. 1, 2018 SCMR 121, 2015-SCP-73,

SUPERINTENDENT, CENTRAL EXCISE, SHEIKHUPURA vs FAUJI SUGAR MILLS, SANGLA HILLS, SHEIKHUPURA and others

Pakistan source bodies · judgment not checked

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155609. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · PTCL 2015 CL.604, 2015 PTD 630, 2015 P.C.T.L.R. 1023

Shaukat Khan and Company through Shaukat Ali vs Commissioner Inland

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155463. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2015 · PTCL 2015 CL.604

Shaukat Khan and Company vs Commissioner Inland Revenue, Zone-II, Regional Tax Office, Peshawar

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155464. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · PTCL 2015 CL. 374

Soneri Bank Limited vs Federation of Pakistan etc

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155558. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · PTCL 2015 CL.652

Sui Northern Gas Pipelines vs Deputy Commissioner Inland Revenue and others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155588. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 PLC(CS) 831

Syed RIAZ ALI ZAIDI Versus GOVERNMENT OF THE PUNJAB through Chief Secretary, Lahore

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 221320. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 C.L.R. 832

Syed Riaz Ali Zaidi vs Government of Punjab, etc

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155696. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 ·

The Commissioner Inland Revenue vs M/s Wali Oil Mills Limited

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155798. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2015 · 2015 PLD Lahore 112

YOUNG DOCTORS ASSOCIATION and otherss vs GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 155984. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2015 · 2015 P.C.T.L.R. 1202

Zahid Shakeel and others vs Pakistan and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 156039. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · NLR 2014 Tax 27

1. CBR, ISLAMABAD 2. FEDERATION OF PAKISTAN BOTH THROUGH COLLECTOR OF SALES TAX, LAHOREs vs WAPDA AND ANOTHER

Pakistan source bodies · judgment not checked

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146985. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 SCMR 873

ABDUL RAHEEM ZIARATWAL and anothers vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147059. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLD Supreme Court 131

ACTION AGAINST DISTRIBUTION OF DEVELOPMENT FUNDS BY EX-PRIME

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · Arts 78-84 budget / supplementary and excess grants

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147132. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · PLJ 2014 Tax Cases (SC) 209, 2014 PSC 985, 2014 SCMR 1567

AMJAD QADOOS vs CHAIRMAN NATIONAL ACCOUNTABILITY BUREAU (NAB)

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147267. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PSC 282

AND HUMAN RIGHTS CASE No. 790-G/2009 (Action Taken On A News

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · GIDC · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147274. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLD Supreme Court 350

APPLICATION BY ABDUL HAKEEM KHOSO, ADVOCATE---In the matter of vs NOT

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147287. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2014 · PLJ 2014 Tax Cases (Pesh.) 190

ASHRAF INDUSTRIES (PVT.) LTD., PESHAWAR vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Cesses · GIDC

Explore 1 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147328. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PSC 238

Abdul Raheem Ziaratwal And Another vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit · Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147058. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLC 428

Against illegal appointments and corruptions in EOBI) Syed MUBASHIR RAZA

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147149. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 SCMR 949

Against illegal appointments and corruptions in EOBI) Syed MUBASHIR RAZA

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147150. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 PLC 40

BANK ALFALAH LIMITED and others vs FEDERATION OF PAKISTAN through Secretary Law and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147428. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2014 · PLJ 2014 Tax Cases (Lah.) 87

BASIT CAMPUS DEVELOPMENT AND MANAGEMENT COMPANY through AUTHORIZED, REPRESENTATIVE vs GOVERNMENT OF THE PUNJAB through Secretary, Excise and Taxation Department, Punjab, Lahore and another

Pakistan source bodies · judgment not checked

Art 163 professions tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147453. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PTD 1861

CENTRAL BOARD OF REVENUE, ISLAMABAD and another vs WAPDA and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147479. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLD Supreme Court 766

CENTRAL BOARD OF REVENUE,ISLAMABAD and another vs WAPDA and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147480. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2014 · 2014 PTD 1931

COMMISSIONER INLAND REVENUE vs Messrs SANA ALUMINUM INDUSTRIES

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147535. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · PLJ 2014 Tax Cases (Kar.) 181

COMMISSIONER INLAND REVENUE, ZONE-II, KARACHI vs Messrs KASSIM TEXTILE

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147551. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2014 · 2014 PTD 2043

COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE vs CRESCENT

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147562. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLC (C.S.) 82

CONTEMPT PROCEEDINGS AGAINST CHIEF SECRETARY, SINDH AND OTHERS_ In the matter of vs NOT

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · CCI Arts 153-154

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147568. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2014 · 2014 MLD 957

DUBAI ISLAMIC BANK PAKISTAN LTD. through Authorized Attorneys vs FEDERATION OF PAKISTAN, through Ministry of Defence, Rawalpindi and 2 others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147647. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · PTCL 2014 CL. 382

Engineer Iqbal Zafar vs Federation of Pakistan Jhagra and Senator and others Rukhsana Zuberi

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · GIDC · Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147669. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 P.C.T.L.R. 792, 2014 PTD 2016, 2014 SCMR 1630

FEDERATION OF PAKISTAN through Secretary M/o Petroleum and Natural

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Double taxation · Fee vs tax · GIDC · Provincial sales tax on services - KPRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147753. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 PLD Sindh 312

FEDERATION OF PAKISTAN through Secretary Revenue_Chairman and another vs Messrs NAYA DAUR MOTOR (PVT) LTD. and 3 others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147754. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 P.C.T.L.R. 792

Federation of Pakistan through the Secretary M/o Petroleum & Natural

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Double taxation · Fee vs tax · GIDC · Provincial sales tax on services - KPRA · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147756. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · PLJ 2014 Tax Cases (Kar.) 106

HABIB BANK LTD. vs FEDERATION OF PAKISTAN through Secretary, Revenue

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147881. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLC(CS) 665

HAROON MUHAMMAD KHAN Versus RUKHSANA YASMEEN

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 224831. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 SCMR 358

HAROON MUHAMMAD KHAN and others vs RUKHSANA YASMEEN and others

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 147953. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2014 · 2014 PTD 689

I.T.As. Nos. 725 and 726/KB of 2012

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225730. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2014 · 2014 PTD 397

I.T.As. Nos.2143 to 2145/LB of 2012

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225725. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PTD 243

IQBAL ZAFAR JHAGRA AND SENATOR RUKHSANA ZUBERI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · GIDC · Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228863. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 PLD Sindh 553

KESC and others vs N.I.R.O and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148161. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2014 · 2014 PSC 1530

LAWRENCE And Another vs COVENTRY and others

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148243. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2014 · 2014 SCMR 1069

LAWRENCE Versus COVENTRY

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 214424. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 SCMR 1504

Lt. Gen. (Retd.) JAMSHAID GULZAR and another vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148265. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PSC 1024

Lt. Gen. (Retd.) Jamshaid Gulzar & Other vs Federation of Pakistan & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Retrospectivity / past and closed transactions

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148264. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2014 · 2014 PLD Islamabad 83

MASTER TEXTILE MILLS and 275 others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · GIDC

Explore 2 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148349. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2014 · 2014 PLD Balochistan 1

MUHAMMAD ALAM and others vs PLANNING AND DEVELOPMENT DEPARTMENT, GOVERNMENT OF BALOCHISTAN through Additional Chief Secretary and others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148840. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 CLD 873

MUHAMMAD NADEEM ANWAR Versus SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN

Pakistan source bodies · judgment not checked

Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 201343. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 SCMR 1376

MUHAMMAD NADEEM ANWAR vs SECURITIES AND EXCHANGE COMMISSION OF PAKISTAN through Director NBFCs Deptt., Islamabad

Pakistan source bodies · judgment not checked

Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149108. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2014 · 2014 PTD 1881, 111 TAX 1, 2022 PCTLR 1234

MUHAMMAD RAFIQUE and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149148. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2014 · 2014 PLD Balochistan 173

Messrs BOLAN STEEL INDUSTRIES (PVT) LTD. through Managing Director and others vs WATER AND POWER DEVELOPMENT AUTHORITY (WAPDA) through Chairman and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148414. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2014 · 2014 CLD 708

Messrs ERNST AND YOUNG FORD RHODES SIDAT HYDER, CHARTEREDACCOUNTANTS vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148432. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 PLD Sindh 443

Messrs FAROOQUI ICE FACTORY, GAMBAT through Proprietor and 24 others vs REVENUE OFFICER SEPCO (WAPDA), RANIPUR, DISTRICT KHAIRPUR and 14 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148438. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2014 · 2014 P.C.T.L.R. 828

Messrs Faisalabad Electric Company vs C.I.R. R.T.O., Faisalabad

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148437. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 PTD 1963

Messrs SHUJABAD AGRO INDUSTRIES (PVT.) LTD. through Chief Executive Officer vs COLLECTOR OF CUSTOMS and 8 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 148529. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PSC 191

N/A vs N/A

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Arts 78-84 budget / supplementary and excess grants

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149588. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLD Supreme Court 283

NATIONAL BANK OF PAKISTAN and 117 others vs SAF TEXTILE MILLS LTD. and another

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149499. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PSC 66

NOT vs NOT

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149582. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 SCMR 220

OGRA through Secretary Engineer IQBAL ZAFAR JHAGRA AND SENATOR

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · GIDC · Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149591. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 CLC 197

PAKISTAN BROADCASTERS ASSOCATION through Executive Director and 7 others vs PAKISTAN ELECTRONIC MEDIA REGULATORY AUTHORITY through Chairman and another

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149604. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2014 · 2014 PLC 351

PAKISTAN WORKERS FEDERATION, BALOCHISTAN through President Pakistan Workers' Federation, Balochistan and others vs GOVERNMENT OF PAKISTAN through Federal Secretary, Ministry of Law and Justice, Islamabad and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149632. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PSC 66, 2014 SCMR 396

PETITION REGARDING MISERABLE CONDITION OF THE SCHOOLS: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149645. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLD Supreme Court 531

PROVINCE OF SINDH through Chief Secretary and others vs M.Q.M. through Deputy Convener and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Public expenditure / accountability

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149684. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2014 · 2014 P.C.T.L.R. 891, 2014 PTD 1837, PTCL 2014 CL. 696

Pakistan Fruit Juices Co. (Pvt.) Ltd., etc vs Federation of Pakistan,etc

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149610. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · K.L.R. 2014 Supreme Court 107, 2014 PSC 1298

Province Of Sindh Through Chief Secretary And Two, Other vs MQM through its Deputy Convener two others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149686. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · K.L.R. 2014 Supreme Court 107

Province of Sindh through Chief Secretary and two others vs MQM through its Deputy Convener two others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax · Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149685. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2014 · 2014 PLC (C.S.) 1275

REGISTRAR, HIGH COURT OF BALOCHISTAN, QUETTA vs MAZAR KHAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149787. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 PTD 136

RISHAD CHOUDRI Versus CANTONMENT BOARD, KARACHI

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228617. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PLD 699

S.M.C. NO.1 OF 2014 AND C.M.A. NO.217-K/2014

Pakistan source bodies · judgment not checked

Explore 2 legislation research lead(s)

Christian Marriage Act, 1872
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

CHRISTIAN MARRIAGE ACT, 1872
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Source: Pakistan Case Law record 200697. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2014 · 2014 CLD 406

SAQIB BASHIR & CO. CHARTERED ACCOUNTS vs HEAD OF DEPARTMENT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149902. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2014 · 2014 PTD 1345

SHAFIULLAH KHAN, VICE PRESIDENT and 79 others vs ZARAI TARAQIATI BANK

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149957. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2014 · 2014 P.C.T.L.R. 714, 2014 PTD 1939

SUI NORTHERN GAS PIPELINES vs DEPUTY COMMISSIONER INLAND REVENUE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150123. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 SCMR 541

SUO MOTU CASE NO.16 OF 2011 ETC.: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA · Provincial sales tax on services - KPRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150135. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · PTCL 2014 CL. 154

Sakrand Sugar Mills Ltd vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 149879. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2014 · 2014 PSC (Crl.) 293

Shatrughan Chauhan and another vs Union of India and others

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150042. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2014 · 2014 P.C.T.L.R. 714

Sui Northern Gas Pipelines vs Deputy Commissioner Inland Revenue, etc.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150124. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 PSC 861

Syed Mubashir Raza Jaffri, Etc. vs Employees Old Age Benefits Institutions

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150168. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · PLJ 2014 Tax Cases (Kar.) 149

TATA TEXTILE MILLS LTD. through Authorized Attorney_Representative, Karachi and 57 others vs FEDERATION OF PAKISTAN through Secretary, Revenue Division_FBR, Islamabad and another

Pakistan source bodies · judgment not checked

WWF / WPPF

Explore 1 legislation research lead(s)

Workers' Welfare Fund Ordinance, 1971
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150243. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 NLR Civil 74

THE NATIONAL BANK OF PAKISTAN vs SAF TEXTILE MILLS LTD. THR. SHAZIA SAID

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150272. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2014 · 2014 P.C.T.L.R. 338

The National Bank of Pakistan vs SAF Textile Mills Ltd. through Shazia Said

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150273. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2014 · 2014 PTD 1733

WASEEM AHMED Versus FEDERATION OF PAKISTAN through Chairman

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228619. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2014 · 2014 SCMR 258

WOODLAND vs ESSEX COUNTY COUNCIL

Comparative foreign · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150371. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2014 · 2014 CLD 1133

YOUNG DOCTORS ASSOCIATION and others vs GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 150379. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 SCMR 304

(Application by Muhammad Nawaz Sial): In re (Application by Muhammad

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 142623. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PSC (Crl.) 420, 2013 PLD Supreme Court 594

ABDUL AZIZ MEMON and others vs The STATE and others

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Public expenditure / accountability

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 142637. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · NLR 20I3 Criminal 313

ABDUL AZIZ MEMON and othres vs NASIMURREHMAN and others Respodents

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 142638. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PLD Supreme Court 829

APPLICATION BY ABDUL REHMAN FAROOQ PIRZADA vs BEGUM NUSRAT ALI GONDA V. FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 184(1) fiscal disputes · GIDC · Public expenditure / accountability · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143044. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2013 · 2013 PTD 1732

ASHRAF INDUSTRIES (PVT) LTD vs FEDERATION OF PAKISTAN through Secretary, Ministry of Petroleum and Natural Resources Control Secretariat and 3 others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Cesses · GIDC

Explore 2 legislation research lead(s)

Gas Infrastructure Development Cess Act, 2015
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143094. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PLJ SC 361

Air Marshal (Retd) MUHAMMAD ASGHAR KHAN vs General (Retd) MIRZA

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 142874. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · NLR 2013 Tax 121, 2013 PTD 1304, 2013 LHC 5772

BASIT CAMPUS DEVELOPMENT AND MANAGEMENT COMPANY through AUTHORIZED, REPRESENTATIVE vs GOVERNMENT OF THE PUNJAB through Secretary, Excise and Taxation Department, Punjab, Lahore and another

Pakistan source bodies · judgment not checked

Art 163 professions tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143218. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2013 · 2013 PTD (Trib.) 1319

C.I.R., ZONE-II, R.T.O., MULTAN vs Khawaja BASHIR AHMAD & CO., MULTAN

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143252. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 PTD 2048

CIVIL AVIATION AUTHORITY OF PAKISTAN through Airport Manager vs SINDH

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143321. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2013 · 2013 PTD 372

COLLECTOR, SALES TAX AND FEDERAL EXCISE, PESHAWAR and another vs Messrs CHERAT PAPER SACKS LIMITED through Chief Executive

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143347. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 PTD 1548

COMMISSIONER INLAND REVENUE, MULTAN vs Messrs ALLAH WASAYA TEXTILE

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143367. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 PTD 1420

COMMISSIONER INLAND REVENUE, ZONE-II, KARACHI vs Messrs KASSIMMessrs

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143369. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 SCMR 1752

CONTEMPT PROCEEDINGS AGAINST CHIEF SECRETARY, SINDH AND OTHERS

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · CCI Arts 153-154

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213940. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 PLD Lahore 693, PTCL 2013 CL. 534

DG Khan Cement Company Limited vs The Federation Of Pakistan etc

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143420. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 CLD 2202

DUBAI ISLAMIC BANK PAKISTAN LIMITED through Authorized Attorneys vs FEDERATION OF PAKISTAN through Ministry of Defence and 2 others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143510. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2013 · 2013 PLD 55

Dr. MAHMOOD-UR-REHMAN FAISAL Versus GOVERNMENT OF PAKISTAN through Secretary, Ministry of Justice, Law and Parliamentary Affairs, Islamabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197719. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2013 · 2013 CLC 1869

Dr. MAHMOODURREHMAN FAISAL and others vs GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143473. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 CLD 1291

EMIRATES GLOBAL ISLAMIC BANK LIMITED vs MUHAMMAD ABDUL SALAM KHAN

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PTD 1491, 2013 SCMR 1337, PTCL 2013 CL. 591

Engineer Iqbal Zafar Jhagra And Another vs Federation Of Pakistanand Other

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Delegation / ultra vires SROs and notifications · Provincial sales tax on services - KPRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2013-06-21 (not independently checked).

Source: Pakistan Case Law record 143489. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 PLJ Lahore 383, 2013 CLD 2284

FAQIR MUHAMMAD vs MUHAMMAD SHAKIL

Pakistan source bodies · judgment not checked

Art 163 professions tax · Arts 78-84 budget / supplementary and excess grants · Withholding agents / third-party collection · Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143589. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 SCMR 1880

HAMID MIR Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Arts 168-171 Auditor-General / audit

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213942. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 PTD 1659, PTCL 2013 CL. 679

Habib Bank Ltd. And 5 Other vs Federation Of Pakistan

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143795. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2013 · 2013 PTD (Trib.) 595

I.T.A. No.1661/LB of 2011

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143296. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2013 · 2013 CLD 1319

Imtiaz Haider, Commissioner (SMD) ATHAR AND CO. CHARTERED

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 143961. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 PTD 851

KARACHI ELECTRIC SUPPLY CORPORATION LTD. through Director Taxation vs FEDERAL BOARD OF REVENUE through Chairman and 3 others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144115. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 P.C.T.LR. 656

LESCO vs Province Of Punjab, Etc

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144229. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · NLR 2013 Tax 65

MESSRS LAHORE POLYPROPYLENE INDUSTRIES (PVT.) LTD. AND OTHERS vs FEDERATION OF PAKISTAN AND OTHERS

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Arts 4/24/18/10A limits on taxation · Distribution of taxing power / pith and substance · Interpretation / presumptive tax - Elahi Cotton landmark

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144538. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PLD 1

MUHAMMAD ASGHAR KHAN Versus MIRZA ASLAM BAIG, FORMER CHIEF OF ARMY STAFF

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200672. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2013 · 2013 PLC (C.S.) 502

MUHAMMAD ASIF JAN and others vs CHAIRMAN SELECTION through Chairman and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 145100. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2013 · 2013 PLJ Quetta 115, 2013 PLD Balochistan 66

MUHAMMAD ASLAM BHOOTANI vs DEPUTY SPEAKER, BALOCHISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 145114. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 CLD 1810

MUHAMMAD MASOOD vs BANK OF PUNJAB (BoP) through President and 3

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 145331. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PLC (C.S.) 1115

MUZAFFAR KHAN and others vs GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 145698. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PLD 641

Maulana ABDUL HAQUE BALOCH Versus GOVERNMENT OF BALOCHISTAN through Secretary Industries and Mineral Development

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · GIDC · Immovable property / capital value tax · Provincial sales tax on services - KPRA · Recovery of tax · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200682. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PTD 831

Messrs C.M. PAK. LTD vs ADDITIONAL COMMISSIONER, INLAND REVENUE, ISLAMABAD and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144469. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 SCMR 749

Messrs C.M. PAK. LTD. vs ADDITIONAL COMMISSIONER, INLAND REVENUE, ISLAMABAD and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144470. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2013 · 2013 PTD (Trib.) 420

Messrs NESTLE PAKISTAN LTD., LAHORE vs C.I.R., ZONE-H, L.T.U., LAHORE

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144566. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2013 · 2013 PLJ Islamabad 201, 2013 PTD 697

Messrs SAJID TRADERS, LAHORE and 4 others vs M_o COMMERCE, GOVERNMENT OF PAKISTAN through Secretary, Finance and 4 others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144606. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 CLD 550

Messrs SARDAR MUHAMMAD ASHRAF D. BALOCH (PVT) LIMITED through Director aid 2 others vs NATIONAL BANK OF PAKISTAN through President and another

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144611. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 PTD 969, 2013 PLD Sindh 449, PLJ 2014 Tax Cases (Kar.) 1, 2022 PCTLR

Messrs SHAHBAZ GARMENTS (PVT.) LTD. and others vs PAKISTAN through Secretary Ministry of Finance, Revenue Division, Islamabad and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Entry 49 / provincial sales tax on services · Fee vs tax · WWF / WPPF

Explore 2 legislation research lead(s)

Workers' Welfare Fund Ordinance, 1971
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144617. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2013 · 2013 PTD (Trib.) 1413

Messrs SHAHZAD ENTERPRISES, RAWALPINDI vs C.I.R., R.T.O., RAWALPINDI

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 144620. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 SCMR 1159, 2013 SCMR 836, 2013 P.C.T.LR. 724

Muhammad Ashraf Tiwana, Etc. vs Pakistan, Etc.

Pakistan source bodies · judgment not checked

Explore 4 legislation research lead(s)

Securities and Exchange Commission of Pakistan Act, 1997
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Insurance Ordinance, 2000
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Central Depositories Act, 1997
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Supreme Court (Number of Judges) Act, 1997
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2013-04-12 (not independently checked).

Source: Pakistan Case Law record 145093. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2013 · 2013 PLJ Quetta 6

OBAIDULLAH vs SENATOR MIR MUHAMMAD ALI RIND and 2 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 145963. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2013 · 2013 PTD 794

P.M. INTERNATIONAL through Partner and 3 others vs FEDERATION OF PAKISTAN, MINISTRY OF FINANCE through Secretary and 6 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 145971. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 PTD 1582

PAKISTAN READYMADE GARMENTS MANUFACTURERS AND EXPORTERS

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 145985. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2013 · 2013 SCMR 403

PRUDENTIAL PLC and anothers vs SPECIAL COMMISSIONER OF INCOME TAX and another

Comparative foreign · judgment not checked

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146043. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2013 · 2013 PLD 18

Professor KAZIM HUSSAIN Versus GOVERNMENT OF PAKISTAN through Secretary, Ministry of Law, Justice and Parliamentary Affairs, Islamabad

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197718. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2013 · 2013 PLC (C.S.) 1491

Professor KAZIM HUSSAIN and others vs GOVERNMENT OF PAKISTAN through Secretary, Ministry of Law, Justice and Parliamentary Affairs, Islamabad and others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146026. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2013 · 2013 PLD Lahore 675

Rao NAEEM SARFARAZ vs ELECTION COMMISSION OF PAKISTAN through Chief

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146132. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2013 · 2013 PTD 698

SAJID TRADERS, LAHORE Versus M/O COMMERCE, GOVERNMENT OF PAKISTAN through Secretary, Finance

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228046. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 PLJ Karachi 24, 2013 PLC 134

SONERI BANK LIMITED through Jaffar Ali Khan and others vs FEDERATION OF PAKISTAN through Secretary Law and Justice Division, Pak Secretariat, Islamabad and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146546. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2013 · 2013 SCMR 34

STATE OF M.P. vs RAKESH KOHLI and another

Comparative foreign · judgment not checked

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146560. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 P.C.T.LR. 669

Sanofi Aventis Pakistan Limited, Karachi And Others vs The Province Of Sindh Through The Secretary Excise And Taxation Department, Karachi And 2 Others

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146314. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PLD Supreme Court 501, 2013 PLJ SC 707

Sh. RIAZ-UL-HAQ, ASC and another vs FEDERATION OF PAKISTAN through Ministry of Law and others

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2013-01-09 (not independently checked).

Source: Pakistan Case Law record 146375. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2013 · 2013 PLD 195

Syed MAHMOOD AKHTAR NAQVI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Explore 2 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Civil Servants Act, 1973
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Source: Pakistan Case Law record 200675. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2013 · 2013 PTD 82

TAJ WAZIR ENTERPRISES and another vs COLLECTOR CUSTOMS and another

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 146709. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2013 · 2013 PTD 1459

TATA TEXTILE MILLS LTD. Versus FEDERATION OF PAKISTAN through Secretary, Revenue Division/FBR, Islamabad

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Entry 49 / provincial sales tax on services · WWF / WPPF

Explore 2 legislation research lead(s)

Workers' Welfare Fund Ordinance, 1971
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228612. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLD 80

ABDUL MAJEED KHAN Versus TAWSEEN ABDUL HALEEM

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200667. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLC(CS) 574

ABDUL MAJEED KHAN Versus TAWSEEN ABDUL HALEEM

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 224827. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLJ SC 104

ABDUL MAJEED KHAN vs TAWSEEN ABDUL HALEEM & others

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 137750. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 CLD 6

ABDUL MAJEED KHAN vs TAWSEEN ABDUL HALEEM and others

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 137751. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 C.L.R. 1050, 2012 PLD Lahore 445

ABDUL MAJEED vs ADDITIONAL DISTRICT JUDGE, FAISALABAD and 4 others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 137753. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLJ SC 316, 2012 PLD Supreme Court 1

ALL PAKISTAN NEWSPAPERS SOCIETYand others vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Explore 8 legislation research lead(s)

Newspaper Employees (Conditions of Service) Act, 1973
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Payment of Wages Act, 1936
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

PAYMENT OF WAGES ACT, 1936
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Factories Act, 1934
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

FACTORIES ACT, 1934
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

National Accountability Ordinance, 1999
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Pakistan Army Act, 1952
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Pakistan Navy Ordinance, 1961
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2011-10-19 (not independently checked).

Source: Pakistan Case Law record 138037. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 SCMR 773

ALLEGED CORRUPTION IN RENTAL POWER PLANTS ETC.: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · CCI Arts 153-154 · Recovery of tax · Withholding agents / third-party collection

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138065. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 C.L.R. 1050

Abdul Majeed vs A.D.J. etc.

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 137752. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 1055

BANK OF PUNJAB, LAHORE vs COMMISSIONER INLAND REVENUE, LTU, LAHORE

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138294. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLD 923

BAZ MUHAMMAD KAKAR Versus FEDERATION OF PAKISTAN through Ministry of Law and Justice

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200671. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2012 · 2012 PLD Balochistan 31

CHAMBER OF COMMERCE AND INDUSTRY QUETTA BALOCHISTAN through Deputy Secretary vs DIRECTOR-GENERAL QUETTA DEVELOPMENT AUTHORYT and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138421. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 577, PTCL 2012 CL. 542

CIR, Legal Division, Regional Tax Office, Islamabad vs M/S. T.F. Pipes

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138437. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 PTD 1611

COMMISSIONER OF INCOME TAX, COMPANIES ZONE-I, LAHORE vs AYESHA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit · Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138489. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 1535

COMMISSIONER OF INLAND REVENUE, ZONE-IV, LTU vs Messrs PHARMEVO

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138507. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 PLC 219

Ch. BASHARAT ALI vs FEDERATION OF PAKISTAN through Secretary Labour

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138373. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 PTD 798, PTCL 2012 CL. 598

Chaudhry Sugar Mills Ltd. vs Government, Of Pakistan And Other

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138424. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · PTCL 2012 CL. 152

Commissioner Of Income Tax Wealth Tax, Legal Division, Multan. vs Musarrat Mumtaz Lady Dr., C_O D.H.Q. Hospital, D.G. Khan

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138488. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 122, PTCL 2012 CL. 14

Commissioner Of Inland Revenue, RTO-1 Lahore vs M/S. NAM International

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138505. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 SCMR 455

Dr. AKHTAR HASSAN KHAN Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Public expenditure / accountability · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213917. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 CLD 520

Dr. AKHTAR HASSAN KHAN and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Public expenditure / accountability · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138601. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2012 · 2012 PTD 645

FAZAL WAHAB vs COMMISSIONER OF INCOME TAX, PESHAWAR

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138763. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLJ SC 545, 2012 SCMR 619

GOVERNMENT OF KPK and others vs KHALID MEHMOOD

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138936. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2012 · 2012 PTD 901

HABIB JUTE MILLS LTD vs PROVINCE OF SINDH through Secretary

Pakistan source bodies · judgment not checked

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 138992. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2012 · 2012 CLC 1471, PLJ 2012 Tax Cases (Pesh.) 64, 2012 PTD 1516

JOHAR ALI (RAKI) and another vs DISTRICT CO-ORDINATION OFFICER (D.C.O.)

Pakistan source bodies · judgment not checked

Fee vs tax · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139352. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of United Kingdom · 2012 · 2012 SCMR 1298

JONES vs KANEY

Comparative foreign · judgment not checked

CCI Arts 153-154 · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139354. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2012 · 2012 P.C.T.L.R. 62

M/S. Adam Sugar Mills Ltd. vs Commissioner Of Income Tax

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141164. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2012 · 2012 P.C.T.L.R. 731

M/S. EFU General Insurance Ltd. Through Its Joint Managing Director

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141180. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2011 P.C.T.L.R. 647

M/S. Fauji Kabirwala Power Company Ltd., Khanewal vs The Commissioner

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141184. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 P.C.T.L.R. 1093

M/S. Lahore Polypropylene Industries (Pvt.) Limited Andothers

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Arts 4/24/18/10A limits on taxation · Distribution of taxing power / pith and substance · Interpretation / presumptive tax - Elahi Cotton landmark

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141200. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 P.C.T.L.R. 1008, 2012 P.C.T.L.R. 1093, PLJ 2012 Tax Cases (SC) 17, 2012 PTD

M/S. Lahore Polypropylene Industries (Pvt.) Ltd. Etc vs Federation Of

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation · Distribution of taxing power / pith and substance · Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141201. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 P.C.T.L.R. 1008

M/S. Lahore Polypropylene Industries (Pvt.) Ltd., Etc. vs Federation Of

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Arts 4/24/18/10A limits on taxation · Distribution of taxing power / pith and substance · Interpretation / presumptive tax - Elahi Cotton landmark

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141203. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 P.C.T.L.R. 1054

M/S. National Sugar Industries Limited, Lahore vs Government Of Pakistan

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141208. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2012 · PTCL 2012 CL. 528

M/S. Wazir Ali Industries Ltd vs Appellate Tribunal Inland Revenue, Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141235. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLJ SC 858

M/s. OCEAN PAKISTAN LTD. vs FEDERAL BOARD OF REVENUE, ISLAMABAD and

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141212. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLD 774

MUHAMMAD AZHAR SIDDIQUI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200666. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLD 132

MUHAMMAD YASIN Versus FEDERATION OF PAKISTAN through Secretary, Establishment Division, Islamabad

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2011-10-04 (not independently checked).

Source: Pakistan Case Law record 200651. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 1478

Messrs HOME DELIVERY SERVICES (PVT) LIMITED, KARACHI vs COMMISSIONER

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139760. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 1593

Messrs KARACHI INSTITUTE OF INFORMATION TECHNOLOGY (PVT.) LTD., KARACHI vs A.C.I.R., AUDIT-II, R.T.O., KARACHI

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139775. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 SCMR 709

Messrs LAHORE POLYPROPYLENE INDUSTRIES (PVT.) LTD. and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 4/24/18/10A limits on taxation · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139783. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PTD 1003

Messrs LAHORE POLYPROPYLENE INDUSTRIES LTD. and others vs FEDERATION

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Arts 4/24/18/10A limits on taxation · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Interpretation / presumptive tax - Elahi Cotton landmark

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139784. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 1544

Messrs MASHREQ BANK, PSC, KARACHI vs COMMISSIONER OF INLAND

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139790. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2012 · 2012 PTD (Trib.) 518

Messrs MIDAS COMMUNICATIONS CO., ISLAMABAD vs C.I.R., L.T.U., ISLAMABAD

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139795. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PTD 1374

Messrs OCEAN PAKISTAN LTD. vs FEDERAL BOARD OF REVENUE, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 2001 · Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139813. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2012 · 2012 PTD 405

Messrs WAZIR ALI INDUSTRIES LTD. vs APPELLATE TRIBUNAL INLAND REVENUE, KARACHI and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 139874. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 PLJ Lahore 200, K.L.R. 2012 Civil Cases 44

Muhammad Subhan Butt vs Post Master General, Punjab And 4 Other

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 140985. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2012 · 2012 PLD Balochistan 1

OBAIDULLAH vs Senator MIR MUHAMMAD ALI RIND and 2 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141428. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 SCMR 1151

OCEAN PAKISTAN LTD. Versus FEDERAL BOARD OF REVENUE, ISLAMABAD

Pakistan source bodies · judgment not checked

Income tax - Ordinance 2001 · Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213891. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2012 · 2012 PTD 1316

PAK ARAB FERTILIZERS LTD., LAHORE Versus C.I.R., ZONE-II, R.T.O., MULTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225683. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2012 · 2012 PLD Lahore 103

PAKISTAN STEEL MILLS CORPORATION (PVT.) LTD. through Incharge Law vs PROVINCE OF PUNJAB through Chief Secretary and others

Pakistan source bodies · judgment not checked

Art 163 professions tax · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 141465. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · PTCL 2012 CL. 604

Shakarganj Sugar Mills Ltd vs Government Of Pakistan And Other

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Federal excise

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 142003. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2012 · 2012 CLC 1124

Sindhl EXIDE PAKISTAN LIMITED vs CANTONMENT BOARD CLIFTON and another

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 142119. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLD 292

WATAN PARTY Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Arts 78-84 Consolidated Fund / Public Account / appropriation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200653. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2012 · 2012 PLD Supreme Court 681

WORKERS' PARTY PAKISTAN through Akhtar Hussain, Advocate, General Secretary and 6 others vs FEDERATION OF PAKISTAN and 2 others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 142500. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2011 · 2011 PLJ Lahore 422

AVARI HOTELS LTD. through Controller Avari Lahore Hotel vs DEPARTMENT OF EXCISE AND TAXATION, GOVERNMENT OF PUNJAB through its Secretary, Lahore and 5 others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 133549. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2011 · 2011 PTD 2465

BROTHERS SUGAR MILLS LTD. through General Manager Finance vs GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and 8 others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 133635. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2011 · 2011 PTD (Trib.) 1172

C.I.R. LEGAL DIVISION, RTO, KARACHI vs Messrs JIN TECHNOLOGIES (PVT.) LTD., KARACHI

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 133645. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2011 · 2011 PTD (Trib.) 893

C.I.T. (LEGAL DIVISION) L.T.U., ISLAMABAD vs Messrs FAUJI FERTILIZER COMPANY

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 133654. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2011 · 2011 PTD (Trib.) 2389

COMMISSIONER INLAND REVENUE, LEGAL DIV. RTO, HYDERABAD vs Messrs

Pakistan source bodies · judgment not checked

Appeals / references / tribunals

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 133775. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2011 · 2011 PTD 2358

COMMISSIONER OF INCOME TAX/WEALTH TAX, LEGAL DIVISION, MULTAN

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 133793. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2011 · 2011 P.C.T.L R. 1323

Employers' Federation Of Pakistan And 14 Others vs Federation Of Pakistan

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 133945. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 SCMR 1446

GENERAL TYRE AND RUBBER CO. PAK LTD. vs DEPUTY COLLECTOR, COLLECTORATE OF CUSTOMS CENTRAL EXCISE AND SALES TAX, KARACHI and another

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 134046. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2011 · 2011 PLD Peshawar 120

KHALID MAHMOOD vs N.W.F.P. through Chief Secretary, Peshawar and 4

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 134556. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2011 · PTCL 2011 CL. 269

M/S Seico Scientific Collector Of Customs, Airport vs The Collector Of

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136278. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2011 · PTCL 2011 CL. 623

M/S. Dawlance Electronics (Pvt.) Limited, Karachi vs The Collector Of

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136308. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2011 · PTCL 2011 CL. 109

M/S. Yousaf Sugar Mills, Gulberg-III, Lahore. vs Collector Of Sales Tax&

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136380. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2011 · 2011 CLC 1994

MOSAM KHAN and 2 others vs GOVERNMENT OF N.-W.F.P. through Secretary

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 135193. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2011 · 2011 PTD 2753

MOSAN KHAN and 2 others vs GOVERNMENT OF N.-W.F.P. through Secretary

Pakistan source bodies · judgment not checked

Cesses · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 135194. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2011 · 2011 PLJ FSC 49

MUHAMMAD SIDDIQ MIRZA vs FEDERAL GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136082. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2011 · 2011 MLD 1006

MUNAWAR YOUNUS and 3 others vs KARACHI CANTONMENT BOARD, through Cantonment Executive Officer and 2 others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136223. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLD 407

MUNIR HUSSAIN BHATTI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200642. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2011 · 2011 PTD 2543

Messrs ADAM SUGAR MILLS LTD., KARACHI vs COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 134849. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2011 · 2011 PTD 104

Messrs DELTA CNG STATION, PESHAWAR vs FEDERATION OF PAKISTAN, through Secretary Law, Islamabad and 5 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 134913. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Tribunal Inland Revenue · 2011 · 2011 PTD (Trib.) 1306

Messrs FAUJI KABIRWALA POWER COMPANY LTD, KHANEWAL vs COMMISSIONER OF INCOME TAX, ISLAMABAD

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 134932. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2011 · 2011 PLD Peshawar 57

Messrs LUCKY CEMENT LIMITED through General Manager vs FEDERATION

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 134990. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2011 · 2011 PLC 265

Messrs PAK GREASE MANUFACTURING COMPANY LIMITED and others vs FEDERATION OF PAKISTAN through Secretary to the Labour Manpower and Overseas

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 135028. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2011 · 2011 PLD Lahore 120

Messrs SHAHEEN COTTON MILLS, LAHORE and another vs FEDERATION OF PAKISTAN, MINISTRY OF COMMERCE through Secretary and another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 135069. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2011 · 2011 PLD 1

Mian ABDUR RAZZAQ AAMIR Versus FEDERAL GOVERNMENT OF ISLAMIC REPUBLIC OF PAKISTAN

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197717. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLD Supreme Court 213

Mir MUHAMMAD IDRIS and others vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 135152. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · K.L.R. 2011 Supreme Court 46

Mir Muhammad Idris And Another vs Federation Of Pakistan Through Secretary Ministry Of Finance And Other

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 135151. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLD Supreme Court 44

PAKCOM LIMITED and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Fee vs tax · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136574. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLD 132

PAKISTAN TELECOMMUNICATION CO. LTD. through Chairman Versus IQBAL NASIR

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200636. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLC (C.S.) 623

PAKISTAN TELECOMMUNICATION CO. LTD. through Chairman vs IQBAL NASIR

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136596. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLJ SC 614

PAKISTAN TELECOMMUNICATION CO. LTD. through its Chairman and others

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136597. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLJ SC 598

PAKISTAN TELEVISION CORP. LTD. etc. vs CAPITAL DEVELOPMENT AUTHORITY

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136602. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 SCMR 1117

PAKISTAN' TELEVISION CORP. LTD. Versus CAPITAL DEVELOPMENT AUTHORITY

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Property tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213828. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 SCMR 1856

PROVINCE OF PUNJAB through District Coordination Officer, Okara and others vs MARKET COMMITTEE, OKARA through Chairman_Secretary

Pakistan source bodies · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 136644. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2011 · 2011 PLC 105

SHAHEEN AIRPORT SERVICES vs NATIONAL INDUSTRIAL RELATIONS

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 137066. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2011 · 2011 PTD 301

SHERZADA vs COLLECTOR CUSTOMS, PESHAWAR

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 137166. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2011 · 2011 P.C.T.L.R. 510

The CIT, Companies II, Karachi vs M/S. Fazalur Rehman C/O Adii

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 137442. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2011 · 2011 PLD 997

WATAN PARTY Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 77 - tax only by Act / executive cannot tax · CCI Arts 153-154 · Cesses · Immovable property / capital value tax · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200649. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · NLR 2010 TAX 11

AVENTIS LTD. vs SINDH PROVINCE

Pakistan source bodies · judgment not checked

Cesses

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 128939. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 P.C.T.L.R. 388

Avari Hotel Limited, Lahore Through Tariq Masud Controller vs Department

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 128938. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PLD Supreme Court 1109

BANK OF PUNJAB an another vs HARIS STEEL INDUSTRIES (PVT.) LTD. and others

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129000. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 CLD 226

CHERAT CEMENT COMPANY LIMITED vs FEDERATION OF PAKISTAN through Secretary Industries And Production, Ministry of Industries and Production Islamabad and 2 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance · Interpretation / presumptive tax - Elahi Cotton landmark

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129101. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PLD 61

CHIEF JUSTICE OF PAKISTAN IFTIKHAR MUHAMMAD CHAUDHRY Versus PRESIDENT OF PAKISTAN through Secretary

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 184(1) fiscal disputes · CCI Arts 153-154 · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200626. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2010 · 2010 PTD 1355

COLLECTOR OF SALES TAX AND CENTRAL EXCISE, PESHAWAR vs Messrs MAKK

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129142. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · PLJ 2010 Tax Cases (Lah.) 1

COMMISSIONER OF INCOME TAX GUJRANWALA ZONE GUJRANWALA vs M/s.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129162. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2010 · PTCL 2010 CL. 393

Collector Of Sales Tax & Central Excise, Peshawar vs M/S. Makk Beverages

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129139. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · PTCL 2010 CL. 280

Commissioner Of Income Tax, Companies-II, Karachi vs M/S. Allwin

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129169. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · PTCL 2010 CL. 109

Commissioner Of Income Tax, Companies-II, Karachi vs M/S. Fazal-Ur-

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129170. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · PTCL 2010 CL. 788

Commissioner Of Income Tax/Wealth Tax Companies Zone, Faisalabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129180. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · PTCL 2010 CL. 89

Commissioner Of Income Tax_Wealth Tax Companies Zone-II, Lahore vs M_S. Lahore Cantt. Cooperative Housing Society, Lahore And 7 Other

Pakistan source bodies · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129181. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Federal Excise and Sales Tax Appellate Tribunal · 2010 · 2010 PTD 2204

Custom Appeal No. K-333 of 2006

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225531. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 PTD 1024

DIRECTOR, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), FAISALABAD and another vs BAGH ALI

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129228. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PLD 265

Dr. MOBASHIR HASSAN Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 184(1) fiscal disputes · Art 25 equality limits on taxation · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Double taxation · GIDC · Public expenditure / accountability · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 184, 25, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200624. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2010 · 2010 PLD 1

Dr. MUHAMMAD ASLAM KHAKHI Versus STATE

Pakistan source bodies · judgment not checked

Art 163 professions tax · Islamic injunctions / FSC fiscal · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197713. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2010 · PLD 2010 Federal Shariat Cou

Dr. MUHAMMAD ASLAM KHAKHI and others- vs THE STATE and others-

Pakistan source bodies · judgment not checked

Art 163 professions tax · Islamic injunctions / FSC fiscal · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129281. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · K.L.R. 2010 Supreme Court 42

Dr. Mobashir Hassan Roedad Khan, (Const. P. 77_07) Qazi Hussain Ahma_bae2061a

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 25 equality limits on taxation · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Double taxation · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 25, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129272. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PTD 331

GENERAL TYRE AND RUBBER CO. PAK. LTD vs DEPUTY COLLECTOR and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129445. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 P.C.T.L.R. 615

General Tyre And Rubber Co. Pak. Ltd. vs Deputy Collector And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129446. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 CLD 1550

HAMEED KHAN & CO. (CHARTERED ACCOUNTANTS) through Partner vs INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN through Regional Director North and another

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129702. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2010 · 2010 PTD 1181

I.T.A. No. 1324/LB of 2007

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227949. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2010 · 2010 PTD 1473

I.T.A. No.697/LB of 2010

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227969. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2010 · 2010 PTD 2602

I.T.As. Nos.12/IB, 30/IB to 32/IB of 2009

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225663. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN · 2010 · 2010 PTD 2306

I.T.As. Nos.393/KB and 270/KB of 2010

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity · Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225646. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2010 · 2010 PTD 1568

I.T.As. Nos.727/LB to 730/LB of 2009

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227983. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · PTCL 2010 CL. 898

Indus Jute Mills Ltd. vs Federation Of Pakistan And 3 Other

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129879. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PLD Supreme Court 483

JUSTICE KHURSHID ANWAR BHINDER and others vs FEDERATION OF PAKISTAN and another

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 129977. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 PTD 2502

LONE COLD STORAGE, LAHORE vs REVENUE' OFFICERS, LAHORE ELECTRIC

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 130127. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · PTCL 2010 CL. 150

M/S. Dewan Cement Ltd. vs Collector Of Customs And Sales Tax And

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 131722. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2010 · 2010 CLD 975

Messrs BANK ALFALAH LIMITED through Authorized Officer vs EXCISE AND TAXATION OFFICER and 3 others

Pakistan source bodies · judgment not checked

Art 163 professions tax · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 130329. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2010 · 2010 PTD 1913

Messrs BANK ALFALAH LIMITED, KARACHI vs EXCISE AND TAXATION OFFICER-IV, PESHAWAR and 2 others

Pakistan source bodies · judgment not checked

Art 163 professions tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 130330. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 PTD 1717

Messrs DEWAN CEMENT LTD. through Authorized Representative vs PAKISTAN through Secretary Ministry of Finance, Revenue Division and Ex-officio Chairman, F.B.R., Islamabad and 2 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 130342. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 PTD 1159

Messrs EFU GENERAL INSURANCE LTD. through Joint Managing Director, Karachi vs FEDERATION OF PAKISTAN through Ministry of Law and Parliamentary Affairs, Government of Pakistan, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 130345. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 PLD Karachi 236

Mst. UMMATULLAH through Attorney vs PROVINCE OF SINDH through Secretary Ministry of Housing and Town Planning, Karachi and 6 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 130791. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 P.C.T.L.R. 1312

Mutual Funds Association Of Pakistan (MUFAP) vs Federation Of Pakistan

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 131698. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 PLC 323

NASIRUDDIN GHORI vs FEDERATION OF PAKISTAN through Secretary and 4

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 131849. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 YLR 643

NIDAEMILLAT, CITIZEN COMMUNITY BOARD, MULTAN through Chairman vs DIRECTOR, ANTI-CORRUPTION ESTABLISHMENT, MULTAN REGION, MULTAN and 8 others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 131934. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PLC(CS) 621

OIL AND GAS DEVELOPMENT COMPANY Versus NAZAR HUSSAIN

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 224815. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 SCMR 1060

OIL AND GAS DEVELOPMENT COMPANY and others vs NAZAR HUSSAIN and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 131972. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PLJ SC 1046

OIL AND GAS DEVELOPMENT COMPANY, etc. vs NAZAR HUSSAIN and 2 others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 131973. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 C.L.R. 1414

Pakistan Telecommunication Employees vs Federation of Pakistan, etc.

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 131999. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2010 · 2010 CLD 1268

SHEHRYAR SAEED, CHAIRMAN/CEO and 6 others vs DIRECTOR

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132523. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 NLR Civil 30

SINDH-HIGH COURT BAR ASSOCIATION THROUGH ITS SECRETARY NADEEM AHMED, ADVOCATE vs FEDERATION OF PAKISTAN THROUGH SECRETARY, MINISTRY OF LAW AND JUSTICE, ISLAMABAD AND OTHERS

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Distribution of taxing power / pith and substance · Fee vs tax · Public debt / borrowing Arts 166-167 · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132568. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 SCMR 121

STATE BANK OF PAKISTAN vs FRANKLIN CREDIT AND INVESTMENT COMPANY LTD. through Attorney and others

Pakistan source bodies · judgment not checked

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132599. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 PTD 1203

STATE LIFE INSURANCE CORPORATION OF PAKISTAN through Divisional Head (Law) vs COLLECTOR OF SALES TAX AND CENTRAL EXCISE, GOVERNMENT OF PAKISTAN, COLLECTORATE OF SALES TAX AND EXCISE (EAST), KARACHI

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132603. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2010 · 2010 PTD 1515

Sales Tax Appeal No. K-193 of 2006

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227976. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 PLD Supreme Court 983

Syed AIZAD HUSSAIN and others vs MOTOR REGISTRATION AUTHORITY and others

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · GIDC · Interpretation / presumptive tax - Elahi Cotton landmark

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132644. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 CLC 494

Syed MUHAMMAD MURTAZA ZAIDI Versus MOTOR REGISTRATION AUTHORITY

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 205450. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2010 · 2010 PTD 1797

Syed MUHAMMAD MURTAZA ZAIDI vs MOTOR REGISTRATION AUTHORITY and others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132681. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 PTD 1924

Syed NASIR ALI and 33 others vs PAKISTAN through Secretary Ministry of Law, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132690. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2010 · 2010 SCMR 1301

TARIq AZIZ-UD-DIN and others vs NOT

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132461. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 CLC 621

WORKS COOPERATIVE HOUSING SOCIETY LTD. vs PROVINCE OF SINDH through City District Government and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132939. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2010 · 2010 C.L.R. 1473

Works Cooperative Housing Society Ltd., Karachi vs Province of Sindh, through. City District Government, Karachi and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 132940. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2009 · 2009 CLD 1615

ABDUL MUQTADIR SIDDIQUI, PARTNER, MUQTADIR & CO., CHARTERED

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 123964. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2009 · 2009 PLD Lahore 426

BANK ALFALAH LIMITED vs ADMINISTRATOR GENERAL, ZAKAT ADMINISTRATION, GOVERNMENT OF PAKISTAN, ISLAMABAD and another

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124401. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PTD 1392

COMMISSIONER OF INCOME TAX vs Messrs ELI LILLY PAKISTAN (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Delegation / ultra vires SROs and notifications · Immovable property / capital value tax · Income tax - Ordinance 2001 · Retrospectivity / past and closed transactions · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124579. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2009 · 2009 PTD 1314

COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI vs Messrs ALLWIN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124586. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2009 · 2009 PTD 862

COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI vs Messrs FAZAL-

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979 · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124587. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2009 · 2009 PTD 1707

COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124599. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PTD 799

COMMISSIONER OF INCOME TAX_WEALTH TAX COMPANIES ZONE-II, LAHORE vs Messrs LAHORE CANTT. COOPERATIVE HOUSING SOCIETY, LAHORE and 7 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124601. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 SCMR 715

COMMISSIONER OF INCOME TAX_WEALTH TAX COMPANIES ZONE-II, LAHORE--; vs Messrs LAHORE CANTT. COOPERATIVE HOUSING SOCIETY,. LAHORE and 7 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124602. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PLJ SC 786

COMMISSIONER OF INCOME TAX_WEALTH TAX, COMPANIES ZON-II, LAHORE vs M_s. LAHORE CANTT., COOPERATIVE HOUSING SOCIETY LAHORE & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124604. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 SCMR 1279

COMMISSIONER OF INCOME TAY Versus ELI LILLY PAKISTAN (PVT.) LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Delegation / ultra vires SROs and notifications · Immovable property / capital value tax · Income tax - Ordinance 2001 · Retrospectivity / past and closed transactions · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2009-05-19 (not independently checked).

Source: Pakistan Case Law record 213760. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 SCMR 226

Ch. MAQBOOL AHMED vs CUSTOMS, FEDERAL EXCISE AND SALE,S TAX, APPELLATE TRIBUNAL and 3 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124490. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PTD 77

Ch. MAQBOOL AHMED vs CUSTOMS, FEDERAL EXCISE AND SALES TAX, APPELLATE TRIBUNAL and 3 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124491. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · K.L.R. 2009 Supreme Court 7

Ch. Maqbool Ahmed vs Customs Federal Excise And Sales Tax Appellate

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124489. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · PTCL 2009 CL. 129

Ch. Maqbool Ahmed vs Customs, Federal Excise And Sales Tax, Appellate

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124492. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2009 · PTCL 2009 CL. 140

Commissioner Of Income Tax, Gujranwala vs M_S. Ali Bricks Company, Jalalpur Bhattian District, Hafizabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124590. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2009 · 2009 P.C.T.L.R. 804

Commissioner Of Income Tax, Gujranwala vs Messrs Ali Bricks Company, Jalalpur Bhattian District, Hafizabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124588. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2009 · PTCL 2009 CL. 279

Commissioner Of Income Tax/Wealth Tax, Zone vs M/S. Idrees Clothhouse,

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 124608. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PTD 1247

DEWAN CEMENT LTD. Versus COLLECTOR OF CUSTOMS AND SALES TAX and another

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228855. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PLD 284

FEDERATION OF PAKISTAN Versus Mian MUHAMMAD NAWAZ SHARIF

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200615. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2009 · 2009 PTD 543

I.T.As. Nos.207/IB to 210/IB, 121/IB to 126/IB and 360/IB to 363/IB of 2008

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227909. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2009 · 2009 PTD 1473

INDUS JUTE MILLS LTD. through Chief Executive vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125249. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PLD 549

JAMAT-E-ISLAMI through AMIR Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Distribution of taxing power / pith and substance · Fee vs tax · Public expenditure / accountability

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200616. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · K.L.R. 2009 Supreme Court 190

Jamat-E-Islami Through Its Amir Qazi Hussain Ahmed Imran Khan Engine_d03c0a80

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125313. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2009 · 2009 PTD 1978

LEO ENTERPRISES vs PRESIDENT OF PAKISTAN and 2 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125472. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PLD 107

MUHAMMAD NASIR MAHMOOD Versus FEDERATION OF PAKISTAN through Secretary Ministry of Law, Justice and Human Rights Division, Islamabad

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200611. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2009 · PTCL 2009 CL. 229

Mandviwalla Entertainment (Pvt.) Ltd vs Commissioner Of Income Tax, Karachi

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125581. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2009 · 2009 PTD 1968

Messrs CRESCENT TEXTILE MILLS LIMITED, FAISALABAD vs SECRETARY, REVENUE

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125701. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2009 · 2009 PTD 1620

Messrs Ch. MUHAMMAD ARIF and others vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125695. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 SCMR 1126

Messrs DEWAN CEMENT LTD. vs COLLECTOR OF CUSTOMS AND SALES TAX and another

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125705. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2009 · 2009 PTD 1983

Messrs FAZAL TEXTILE MILLS LIMITED, KARACHI vs SECRETARY, REVENUE

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125711. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2009 · 2009 CLD 90

Messrs FLYING CEMENT COMPANY LTD.: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125712. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2009 · 2009 PTD 167

Messrs GADOON TEXTILE MILLS LTD. vs SECRETARY, REVENUE DIVISION, ISLAMABAD

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125714. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2009 · 2009 PTD 642

Messrs RECKITT BENCKISER PAKISTAN LTD. through Attorney vs FEDERATION

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125809. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2009 · 2009 CLD 564

Messrs SIDDIQI & COMPANY, CHARTERED ACCOUNTANTS_ In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125831. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Northern Areas Chief Court · 2009 · 2009 CLC 72

Mir GHULAM SARWAR and 2 others vs PROVINCIAL GOVERNMENT through Chief Secretary, N.As. Gilgit and 4 others

Northern Areas historical source body · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 125898. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2009 · 2009 PTD 662

PAKISTAN PETROLEUM LTD., KARACHI vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 127337. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009 · 2009 PTD 313

S.T.A. No.346/LB of 2004

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225497. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Federal Excise and Sales Tax Appellate Tribunal · 2009 · 2009 PTD 399

S.T.A. No.751/LB of 2003

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225503. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2009 · 2009 PLD Karachi 69

SANOFI AVENTIS PAKISTAN LIMITED and others vs PROVINCE OF SINDH

Pakistan source bodies · judgment not checked

Cesses · Entry 49 / provincial sales tax on services · Fee vs tax · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 127677. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PLD Supreme Court 789

SINDH HIGH COURT BAR ASSOCIATION through Secretary and another vs FEDERATION OF PAKSITAN through Secretary, Ministry of Law and Justice, Islamabad and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 127943. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2009 · 2009 PLD 879

SINDH HIGH COURT BAR ASSOCIATION through its Secretary Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Law and Justice, Islamabad

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 160 NFC / divisible pool · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Fee vs tax · Public debt / borrowing Arts 166-167 · Public expenditure / accountability · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200621. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2008 · 2008 CLD 1353

A.M. SIDDIQI and others vs THE INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN and another

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 118542. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2008 · 2008 CLD 758

AHMED REHAN ASIF vs GOVERNMENT OF THE PUNJAB through Chief Secretary

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 118816. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 PLD Supreme Court 320

CHAIRMAN, C.B.R. and others vs Haji SULTAN AHMAD and 138 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications · Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119306. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2008 · 2008 PTD 182

COMMISSIONER OF INCOME TAX (ZONE-D) vs ABDUL MATEENI.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119386. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 SCMR 293

COMMISSIONER OF INCOME TAX AND WEALTH TAX vs Messrs, USMAN GHEE INDUSTRIES (PVT.) LTD. and others,

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119387. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 SCMR 204

COMMISSIONER OF INCOME TAX, KARACHI vs Messrs SHADMAN COTTON

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119407. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 PTD 253

COMMISSIONER OF INCOME TAX, KARACHI vs Messrs SHADMAN COTTON

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119408. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 PLD Supreme Court 446

COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONES, PESHAWAR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119420. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 PLJ SC 945

COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONES, PESHAWAR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119426. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2008 · 2008 PTD 1420

COMMISSIONER OF INCOME TAX/WEALTH TAX, ZONE-C (LEGAL), LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Entry 49 / provincial sales tax on services · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119431. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 SCMR 510

COMMISSIONER OF INCOME TAX_WEALTH TAX, PESHAWAR vs HAROON BILOUR and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119430. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 P.C.T.L.R. 542

Chairman C.B.R. and others vs Haji Sultan Ahmad and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Delegation / ultra vires SROs and notifications · Provincial sales tax on services - PRA

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119304. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · PTCL 2008 CL. 40

Collector, Central Excise and Sales Tax and another vs Dewan Textile Mills

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · (K.L.R. 2008 Supreme Court 68)

Commissioner Of Income Tax_Wealth Tax, Peshawar vs Haroon Bilour And 2 Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119429. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2008 · PTCL 2008 CL. 74

Commissioner of Income Tax, (Zone-D), Karachi vs Mr. Abdul Mateen

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119396. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · PTCL 2008 CL. 234

Commissioner of Income Tax, Karachi vs M_s. Shadman Cotton Mills Ltd., Karachi

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119409. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2008 · 2008 P.C.T.L.R. 896

Commissioner of Income Tax/Wealth Tax, Zone-C (Legal), Lahore vs M/s.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119432. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · PTCL 2008 CL. 461

Commissioner of Income Tax/Weath Tax, Companies Zones, Peshawar

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119433. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · PTCL 2008 CL. 337

Director, Directorate-General of Intelligence and Investigation and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119473. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 PLJ SC 472

Haji FAQIR HUSSAIN & 7 others--Petitioners vs SECRETARY PROVINCIAL

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Property tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119939. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 SCMR 219

Haji FAQIR HUSSAIN and 7 others vs SECRETARY, PROVINCIAL BOARD OF REVENUE, N.-W.F.P., PESHAWAR and 15 others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 119940. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2008 · 2008 PTD 1522

I.T.As. Nos.4/KB to 11/KB of 2008

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227791. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2008 · PTCL 2008 CL. 283

Indus Motors Company Ltd vs Federation of Pakistan and others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 120154. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · PTCL 2008 CL. 193

Indus Trading and Contacting Co., Karachi vs Collector of Customs

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 120156. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2008 · 2008 PTD 1809

M.A. (R) Nos.69/IB, 60/IB to 65/IB of 2004 in I.T.A.No.2142/IB of 1995-96, I.T.As. Nos.114/IB and 115/IB of 2002, I.T.As. Nos.849/IB to 852/IB of 1998-99 and I.T.As. Nos.438/IB to 441/IB of 2007 and I.T.A No.446/IB of 2007

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227807. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2008 · 2008 P.C.T.L.R. 878

M/S. Amson Vaccines Pharma (Pvt.) Limited vs Commissioner Of Income

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 122334. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2008 · 2008 PTD 1440, 2008 PCTLR 878, PLJ 2008 Tax Cases (Islamabad) 31, PTCL

M/S. Amson Vaccines Pharma (Pvt.) Ltd vs Commissioner of Income Tax

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 122335. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Islamabad High Court · 2008 · PLJ 2008 Tax Cases (Islamabad) 131

M/s AMSON VACCINES PHARMA (PVT.) LTD. vs COMMISSIONER OF INCOME

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 122317. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2008 · 2008 CLD 305

MAHBOOB SHEIKH & CO. CHARTERED ACCOUNTANTS: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 120503. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2008 · 2008 PTD 1487

MANDVIWALLA ENTERTAINMENT (PVT.) LTD. through Chief Executive vs COMMISSIONER OF INCOME-TAX, KARACHI

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 120588. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Service Tribunal · 2008 · 2008 PLC (C.S.) 1126

MUHAMMAD RASHEED vs AUDITOR-GENERAL OF PAKISTAN and 20 others

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 121937. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2008 · 2008 P.C.T.L.R. 1142

Mandviwajia Entertainment (Pvt.) Ltd. Through Chief Executive . vs Commissioner Of Income Tax, Karachi

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 120587. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2008 · 2008 CLD 861

Messrs GARDEZI & CO. CHARTEREDACCOUNTANTS: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 120797. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2008 · 2008 PTD 1851

Messrs RAZZAK STEEL (PVT.) LTD. vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 120888. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2008 · 2008 P.C.T.LR. 522

National Electric Company Of Pakistan Ltd. Through Chief Executive vs Commissioner Of Income Tax, Gujranwala And 5 Others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 122479. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2008 · 2008 YLR 1889

SHABBIR HUSSAIN vs TEHSIL MUNICIPAL ADMINISTRATION, RAHIMYAR KHAN

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 123125. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2008 · 2008 PTD 1547

Syed ABID HUSSAIN SHAH vs FEDERAL GOVERNMENT OF PAKISTAN, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 123408. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2008 · PTCL 2008 CL. 484

Syed Abid Hussain Shah vs Federal Government of Pakistan and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 123405. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 PLJ SC 500

TIKA IQBAL MUHAMMAD KHAN and others vs GENERAL PERVEZ MUSHARRAF CHIEF OF ARMY STAFF, RAWALPINDI and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 123613. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2008 · 2008 PLD Supreme Court 178

TIKA IQBAL MUHAMMAD KHAN and others vs General PERVEZ MUSHARAF and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 123612. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2007 · 2007 PLD Karachi 397

ALLIED BANK OF PAKISTAN LTD vs FATEH TEXTILE MILLS LIMITED and 7 others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 113932. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · PTCL 2007 CL. 561

Agro Tractors (Private) Limited vs Fecto Belarus Tractors Limited, etc

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 113787. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2007 · 2007 PTD 1600

Appeal No. 122/CE/IB of 2005

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225461. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2007 · 2007 PTD 2194

Appeals Nos.564, 565, 1374 and 1376/LB of 2000

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227712. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2007 · PTCL 2007 CL. 366

Bestway Cement Limited, Hattar, District Haripur vs Collector Central Excise

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114237. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 SCMR 826

COLLECTOR OF CUSTOMS and another vs SHAHNAWAZ ENTERPRISES

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114355. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PTD 1213

COLLECTOR OF CUSTOMS and another vs SHAHNAWAZ ENTERPRISES, KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114356. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PLD Supreme Court 517

COLLECTOR OF CUSTOMS, SALES TAX AND CENTRAL EXCISE and others vs Messrs SANGHAR SUGAR MILLS LTD. KARACHI and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114369. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2007 · 2007 PTD 250

COLLECTOR OF SALES TAX AND FEDERAL EXCISE vs Messrs QASIM

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114381. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PTD 1605

COLLECTOR, CENTRAL EXCISE AND SALES TAX and another Versus DEWAN TEXTILE MILLS LIMITED and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228849. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 SCMR 1153

COLLECTOR, CENTRAL EXCISE AND SALES TAX and another vs DEWAN TEXTILE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114386. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PTD 1377

COMMISSIONER OF INCOME TAX AND WEALTH TAX vs Messrs USMAN GHEE INDUSTRIES (PVT) LTD and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114406. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2007 · 2007 PTD 290

COMMISSIONER OF INCOME TAX, COMPANIES-II, KARACHI vs TARIQ MOHSIN

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114424. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 P.C.T.L.R. 915

Collector, Central Excise And Sales Tax And Another vs Dewan Textile Mills

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114387. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 P.C.T.L.R. 183

Commissioner of Income Tax and Wealth Tax vs M/s. Usman Ghee.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114407. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · PTCL 2007 CL. 1

Commissioner of Income Tax and others. Regional Commissioner of Inco_b0471138

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114404. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2007 · 2007 PTD 398

DEFENCE AUTHORITY CLUB, KARACHI and 5 others vs FEDERATION OF PAKISTAN through Secretary, Revenue Division and 2 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · PTCL 2007 CL. 255

Deputy Controller of Customs (Valuation) and others vs M/s. Abdul

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PLJ SC 300

FEDERATION OF PAKISTAN through Secretary Ministrrof Finance & others vs HAJI MUHAMMAD SADIQ & others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Federal excise · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114693. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PLD Supreme Court 133

FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and ot_017f1d70

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance · Federal excise · GIDC · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114697. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PTD 67

FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Federal excise · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114698. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 CLD 1

FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Federal excise · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114699. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 P.C.T.L.R. 1028

Federation Of Pakistan Through Secretary Ministry Of Finance And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Federal excise · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114694. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · (2007 P.C.T.L.R. 4)

Federation Of Pakistan Through Secretary, Ministry Of Finance And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Federal excise · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114696. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · PTCL 2007 CL. 114

Federation of Pakistan and others. Industrial Development Bank of Pa_b09a4e14

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Cesses · Distribution of taxing power / pith and substance · Federal excise · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114685. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2007 · 2007 CLD 1256

GANGAT & CO., CHARTERED ACCOUNTANTS: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114723. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2007 · 2007 CLD 57

GARDEZI AND COMPANY, CHARTERED ACCOUNTANTS: In the matter of vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 114724. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 SCMR 1406

HAZARA DEVELOPMENT AUTHORITY, ABBOTTABAD/MANSEHRA DEVELOPMENT

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115034. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2007 · 2007 PTD 2029

I.T.A. No. 3932/LB of 2005

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227695. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2007 · 2007 PTD 1860

I.T.A. No. 7413/LB of 2005

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227684. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2007 · 2007 PTD 676

I.T.As. Nos. 4316/LB to 4319/LB, 5957/LB, 5958/LB of 2004, 513/KB to 518/KB of 2003

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227754. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2007 · 2007 PTD 1292

I.T.As. Nos. 5062/LB to 5064/LB, .4231/LB to 4233/LB of 1999, 3280/LB, 2880 of 2000 and 3989 of 2003

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227658. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2007 · 2007 PTD 163

I.T.As. Nos.293/LB and 2312/LB of 2005

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227671. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PLD Supreme Court 428

ICI PAKISTAN LTD.TEHSIL COUNCIL, PIND DADAN KHANICI PAKISTAN LTD. vs TEHSIL COUNCIL, PIND DADAN KHAN and othersICI PAKISTAN LTD. and othersMUNICIPAL COMMITTEE KHEWRA and others

Pakistan source bodies · judgment not checked

Art 163 professions tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115076. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 C.L.R. 1214

ICI Pakistan Limited vs Tehsil Council Pind Dadan Khan and another

Pakistan source bodies · judgment not checked

Art 163 professions tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115075. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2007 · 2007 CLD 1498

In the matter of: Messrs NAMDAR & CO., CHARTERED ACCOUNTANTS vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115146. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2007 · 2007 PTD 2155

M.As. (A.G.) Nos. 1103/LB to 1107/LB of 2006 and W.T. As. Nos.537/LB to 541/LB of 2003

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227708. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2007 · PTCL 2007 CL. 373

M/s. Shadman Cotton Mills Ltd vs Commissioner of Income Tax,

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117141. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2007 · 2007 PTD 1005

MOLASSES TRADING AND EXPORT CO (PVT) LIMITED and others vs GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115902. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 SCMR 576

MUHAMMAD HASSAN Versus Khawaja KHALIL-UR-REHMAN

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213686. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2007 · 2007 PLD Quetta 118

Maulana ABDUL HAQ BALOCH, and 2 others vs GOVERNMENT OF BALOCHISTAN through Secretary Industries and Mineral Development, Quetta and 6 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115559. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2007 · 2007 PTD 2389

Messrs GUJRANWALA COLLEGE EMPLOYEES COOPERATIVE HOUSING SOCIETY LTD., GUJRANWALA vs DEPUTY COMMISSIONER OF INCOME TAX and 2 others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115665. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2007 · 2007 PTD 526

Messrs GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD. through Chief Executive vs PAKISTAN through Chairman Revenue Division, Central Board of Revenue, Islamabad and 6 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115666. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2007 · 2007 PLD Peshawar 39

Messrs GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD. through Chief Executive vs PAKISTAN through Chairman Revenue Division, Central Board of Revenue, Islamabad and 6 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2006-10-19 (not independently checked).

Source: Pakistan Case Law record 115667. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2007 · 2007 PTD 1519

Messrs SHAKARGANJ MILLS LIMITED, KARACHI vs SECRETARY, REVENUE

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 115770. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2007 · 2007 YLR 1681

Mst. SULTAN JAHAN vs CANTONMENT BOARD, LAHORE CANTT., through Executive Officer and 2 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 116124. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2007 · K.L.R. 2007 Civil Cases 352

Muhammad Saleem Qureshi vs City District Government, Karachi Through DCO, Karachi And 2 Other

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 116807. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2007 · 2007 PTD 2655

NATIONAL ELECTRIC COMPANY OF PAKISTAN LTD. through Chief Executive vs COMMISSIONER OF INCOME TAX, GUJRANWALA ZONE, GUJRANWALA and 5 others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117277. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PLD Supreme Court 642

PAKISTAN MUSLIM LEAGUE (N) through Khawaja Muhammad Asif, M.N.A. and others vs FEDERATION OF PAKISTAN through Secretary Ministry of Interior and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117417. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 SCMR 1367

PAKISTAN through Secretary Finance and others vs Messrs LUCKY CEMENT

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Double taxation · Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117430. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PLJ SC 618

PROVINCE OF BALOCHISTAN and 2 others vs MURREE BREWERY CO. LTD.through its Secretary

Pakistan source bodies · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117483. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PTD 1195

PROVINCE OF BALOCHISTAN through Secretary Excise & Taxation Department, Quetta and 2 others vs MURREE BREWERY COMPANY LTD. through Secretary

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117484. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 PLD Supreme Court 386

PROVINCE OF BALOCHISTAN through Secretary Excise and Taxation Department, Civil Secretariat, Quetta and 2 others vs MURREE BREWERY COMPANY LTD. through Secretary

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2007 · 2007 P.C.T.L.R. 798

Pakistan Through-Secretary Finance, Etc. vs M_S. Lucky Cement And Another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Double taxation · Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117431. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2007 · K.L.R. 2007 S.C. 126

Rameshwar Prasad And, Other vs Union Of India And Another

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 117609. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2007 · 2007 PTD 1630

Syed WAQAR ASHRAF vs SECRETARY TO THE GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 118189. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2007 · 2007 C.L.R. 1390

Zilla Cbuncil vs M/s. Antibiotics (Pvt.) Ltd

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 118512. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 SCMR 1599

ADDITIONAL EXECUTIVE OFFICER, CANTONMENT BOARD WALTON CANTT. LAHORE vs Mrs. NARGIS MOEEN and others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108003. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 SCMR 652

BISMILLAH & CO. and others vs SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN and otherss

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108498. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2006 · 2006 PTD 1626

COMMISSIONER OF INCOME TAX AND WEALTH TAX, GUJRANWALA vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108656. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PTD 2502

COMMISSIONER OF INCOME TAX and others vs Messrs MEDIA NETWORK and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108653. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLD Supreme Court 787

COMMISSIONER OF INCOME TAX and othersREGIONAL COMMISSIONER OF INCOME_9148a018

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108654. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2006 · 2006 PTD 386

COMMISSIONER OF INCOME TAX/WEALTH TAX vs Messrs PAPERS AND BOARD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108695. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 PTD 148

DAWOOD CORPORATION (PVT.) LTD. vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108740. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 SCMR 1446

DEPUTY CONTROLLER OF CUSTOMS (VALUATION) and another vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108755. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PTD 2142

DEPUTY CONTROLLER OF CUSTOMS (VALUATION) and others vs Messrs ABDUL

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108756. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 SCMR 129

DIRECTOR, DIRECTORATE-GENERAL OF INTELLIGENCE AND INVESTIGATION and otherss vs Messrs AL-FAIZ INDUSTRIES (PVT.) LIMITED and otherss

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 108777. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLJ SC 472

FECTO BELARUS TRACTOR LIMITED vs GOVERNMENT OF PAKISTAN through M_O FINANCE ECONOMIC AFFAIRS and others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109002. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 SCMR 485

GOVERNMENT OF PUNJAB through Secretary, Industries Mines and Minerals Development, Department, Lahore and another vs SHAKEEL AHMAD

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109217. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2006 · 2006 PTD 584

I.T.A. No.1363/KB of 2003

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227609. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2006 · 2006 PTD 1377

I.T.As. Nos. 1857/KB of 2001, 2024/KB to 2026/KB and 2091/KB of 2002

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227506. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2006 · 2006 CLD 1023

In the matter of: KAMRAN & CO. CHARTERED ACCOUNTANTS vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109495. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2006 · 2006 CLD 399

In the matter of: MANSHA MOHSIN DOSSANI KHAN & COMPANY, CHARTERED

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109498. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2006 · 2006 CLD 431

In the matter of: Messrs SARWAR AWAN & CO. CHARTERED ACCOUNTANTS

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109515. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2006 · 2006 CLD 1440

In the matter of: Messrs TARIQ AYUB ANWAR & CO. CHARTERED

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109519. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Securities and Exchange Commission of Pakistan · 2006 · 2006 CLD 381

In the matter of: SAUD ANSARI, F.C.A. vs NOT

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLJ SC 1

KARACHI INTERNATIONAL CONTAINER TERMINAL LTD. through its FINANCIAL

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109713. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLD 602

MUHAMMAD MUBEEN-US-SALAM and others Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Defence

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200583. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2006 · 2006 PLD Lahore 752

Maj. (Rtd.) JAVED INAYAT KHAN KIYANI vs THE STATE

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109967. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2006 · 2006 CLD 1314

Major (Rtd.) JAVED INAYAT KHAN KIYANI vs THE STATE

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 109979. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PTD 2277

Malik MUHAMMAD INAM and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 110002. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 SCMR 1670

Malik MUHAMMAD INAM and others- FEDERATION OF PAKISTAN and others CO_b4ac0fdc

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 110003. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 PTD 1276

Messrs DEWAN FAROOQUE MOTORS LTD., KARACHI Versus CUSTOMS, EXCISE AND SALES TAX APPELLATE TRIBUNAL, KARACHI

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228582. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 PTD 518

Messrs JEEWAJEE (PVT.) LTD. through Manager vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 110244. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2006 · 2006 PTD 2368

Messrs LATIF GHEE INDUSTRIES (PVT.) LTD. vs COMMISSIONER OF INCOME TAX, COMPANY ZONE, PESHAWAR and another

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 110257. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 PTD 1343

Messrs PAK SAUDI FERTILIZER LTD., KARACHI vs COMMISSIONER OF INCOME

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 110298. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 PLD Karachi 648

Messrs PIONEER TRADERS vs PROVINCE OF SINDH and others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 110309. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 CLD 1523

Messrs SAPPHIRE TEXTILE MILLS LIMITED vs PAKISTAN through the Secretary, Ministry of Finance and 2 others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 110328. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2006 · 2006 PTD 42

PAKARAB FERTILIZERS (PVT.) LIMITED vs INCOME TAX APPELLATE TRIBUNAL OF PAKISTAN and others

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112289. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 PTD 1976

PARKE DAVIS & COMPANY LTD and others vs COLLECTOR OF CUSTOMS

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112320. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLJ SC 380

PROVINCE OF N.W.F.P. through SECRETARY LOCAL GOVT. & RURAL

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112367. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLD Supreme Court 528

PROVINCE OF SINDH through Secretary, Ministry of Excise and Taxation and otherss vs Messrs AZAD WINE SHOP and others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112382. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · PTCL 2006 CL. 596

Parke Davis & Company Ltd. And Other vs Collector Of Customs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112321. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2006 · 2006 PTD 406

QAISER A. MANOO vs INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112402. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2006 · 2006 MLD 549

RAJ KUMAR alias RAJA GUL and others vs HYDERABAD CANTONMENT BOARD

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112468. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2006 · 2006 CLD 18

Sh. ABDUL SATTAR LASI vs FEDERATION OF PAKISTAN through Secretary, Ministry of Law, Justice and Parliamentary Affairs, Islamabad and 6 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 112805. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2006 · 2006 CLC 227

TEHSIL COUNCIL TRIBAL AREA (de-excluded area), D.G. KHAN through Tehsil Nazim vs GOVERNMENT OF PUNJAB through Secretary, Local Government and Rural Development, Civil Secretariat, Lahore and 2 others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 113256. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLD Supreme Court 697

WATTAN PARTY through President vs FEDERATION OF PAKISTAN through Cabinet Committee of Privatization, Islamabad and others

Pakistan source bodies · judgment not checked

CCI Arts 153-154 · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 113399. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2006 · 2006 PLJ SC 1130

WATTAN PARTY through its PRESIDENT vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

CCI Arts 153-154 · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 113397. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PLD Supreme Court 193

ARSHAD MEHMOOD and others vs GOVERNMENT OF PUNJAB through Secretary, Transport Civil Secretariat, Lahore and others

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2004-12-07 (not independently checked).

Source: Pakistan Case Law record 102810. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PTD 1942

BISMILLAH & CO. and others vs SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Deeming fictions · Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103026. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2005 · 2005 P.C.T.L.R. 313

C.I.T., Faisalabad vs K.A. Enterprises, Faisalabad

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103049. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PTD 833

CALL TELL and another vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103053. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PTD 498

CENTRAL BOARD OF REVENUE and others Versus WAPDA and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228842. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 SCMR 1846

CENTRAL BOARD OF REVENUE and others vs WAPDA and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103071. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PTD 2116

COLLECTOR OF CUSTOMS (APPRAISEMENT), KARACHI vs Messrs AUTO MOBILE

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103150. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2005 · 2005 PTD 849

COMMISSIONER OF INCOME TAX/WEALTH TAX COMPANIES ZONE, FAISALABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103245. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PTD 1047

COMMISSIONER OF INCOME-TAX vs Messrs AGRO GENERAL INSURANCE CO., LTD

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103271. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PLD Supreme Court 495

CYANAMID PAKISTAN LTD. and another vs COLLECTOR OF CUSTOMS

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103309. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PTD 1670

CYANAMID PAKISTAN LTD., KARACHI and another vs COLLECTOR OF CUSTOMS

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103310. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 P.C.T.L.R. 81

Call Tell (Pvt.) Limited Through Authorized Representative And Another vs Federation Of Pakistan Through Secretary, Ministry Of Law Justice And Human Rights Division, Islamabad And Others

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103052. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2005 · 2005 P.C.T.LR. 1142

Commissioner Of Income Tax/Wealth Tax vs M/S. Papers & Board Mills

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103254. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2005 · 2005 PTD 796

Customs Appeal No.405/LB of 2000

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 225422. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PTD 1115

FATIMA SUGAR MILLS LTD., MULTAN vs FEDERATION OF PAKISTAN through

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103526. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PTD 2286

FECTO BELARUS TRACTOR LTD. vs GOVERNMENT OF PAKISTAN through Finance Economic Affairs and others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 103549. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2005 · 2005 PTD 1061

I.T.A. No.2948/LB of 2002

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227386. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PLD 873

In the matter of: REFERENCE NO.2 OF 2005 BY THE PRESIDENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Arts 78-84 Consolidated Fund / Public Account / appropriation · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200567. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 SCMR 1183

KARACHI INTERNATIONAL CONTAINER TERMINAL LTD. through Financial Controller and Company Secretary vs GOVERNMENT OF SINDH through Secretary, Excise and Taxation Sindh, Karachi and 2 others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 104182. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PTD 634

KARIM GHEE AND OIL MILLS (PVT.) LTD., KARACHI vs FEDERATION OF PAKISTAN, through the Secretary, Revenue Division and another

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 104193. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 SCMR 186

Khawaja AHMAD HASSAAN Versus GOVERNMENT OF PUNJAB

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213561. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · PTCL 2005 CL. 754

M/s. Fecto Belarus vs Government of Pakistan. Tractor Ltd

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106203. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2005 · PTCL 2005 CL. 177

M/s. Leghari Beverages Pvt. Ltd. Rahim Yar Khan and others vs Additional

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106217. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2005 · 2005 PLJ Lahore 55

MUHAMMAD FIAZ vs GOVERNMENT OF THE PUNJAB through SECRETARY

Pakistan source bodies · judgment not checked

Art 163 professions tax · Public debt / borrowing Arts 166-167

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 105536. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2005 · 2005 PLC (C.S.) 652

MUHAMMAD WASAY TAREEN vs HON'BLE CHIEF JUSTICE, HIGH COURT OF BALOCHISTAN through Registrar High Court Building Quetta and another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106018. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PTD 2139

Messrs CHANAR SU9AR MILLS LTD. and others vs COLLECTOR (SALES TAX)

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 104586. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 CLC 305

Messrs DADEX ETERNIT LIMITED vs GOVERNMENT OF SINDH through Secretary, Ministry of Local Government and others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 104597. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PTD 2462

Messrs LEVER BROTHERS PAKISTAN LTD. vs CUSTOMS, SALES TAX AND CENTRAL

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 104653. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PLD 373

Messrs MASTER FOAM (PVT.) LTD. and 7 others Versus GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance and other

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200562. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PLD Karachi 55

Messrs QUETTA TEXTILE MILLS LIMITED through Chief Executive vs PROVINCE

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 104714. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2005 · 2005 P.C.T.L.R. 97

Messrs Tochi International, Bannu vs Secretary, Revenue Division, Islamabad

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 104777. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 SCMR 1746

Mst. SHAHIDA MAQSOOD vs PRESIDENT OF PAKISTAN and another

Pakistan source bodies · judgment not checked

Federal excise

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 105193. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 2005 · 2005 PLJ FSC 39

NAZIR AHMAD vs STATE

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106391. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2005 · 2005 PTD 495

NISHAT MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary, Finance Division, Federal Secretariat and 2 others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106428. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PLD Supreme Court 719

PAKISTAN LAWYERS FORUM and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106501. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PLD Supreme Court 393

PEARL CONTINENTAL HOTEL and another vs GOVERNMENT OF N.W.F.P. and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106528. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · 2005 PLD Supreme Court 988

PROVINCE OF PUNJAB through Secretary, Excise and Taxation, Government of Punjab and others vs SARGODHA TEXTILE MILLS LTD., SARGODHA and others

Pakistan source bodies · judgment not checked

Agricultural income tax · Art 163 professions tax · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106582. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2005 · 2005 P.C.T.L.R. 1127

Pakarab Fertilizes (Pvt.) Limited vs Income Tax Appellate Tribunal Of Pakistan And 2 Others

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106483. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · PTCL 2005 CL. 1

Petitioners: M/S. Call Tell (Pvt.) Limited Through Authorized Representative

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106543. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2005 · 2005 PTD 2070

QAISER A. MANOO vs INCOME TAX APPELLATE TRIBUNAL, LAHORE and 2 others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 106613. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2005 · 2005 P.C.T.L.R. 1346

Shahzada A. Monnoo vs Income Tax Appellate Tribunal, Lahore And Others

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 107096. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2005 · K.L.R. 2005 S.C. 140

The Collector Of Customs (Appraisement), Karachi And Other vs Fauji

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 107439. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PTD 2180

(PVT.) LTD., LAHORE vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 95843. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2003 YLR 617

ABDUL AZIZ MEMON vs THE STATE

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 95867. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2004 PTD 801

AL-HAJ INDUSTRIAL CORPORATION (PVT.) LTD., PESHAWAR vs COLLECTOR OF CUSTOMS (APPRAISEMENT), CUSTOMS HOUSE, KARACHI

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96223. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2004 YLR 192

ALL PAKISTAN TEXTILE MILLS ASSOCIATION and others vs PROVINCE OF SINDH

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96284. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2004 · 2004 PTD 2156

ASSISTANT DIRECTOR OF INSPECTION (INVESTIGATION) vs KUM. A.B. SHANTHI (

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96501. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PTD 3032

CALL TELL (PVT.) LIMITED through Authorized Representative and another vs FEDERATION OF PAKISTAN through Secretary, Ministry of Law Justice and Human Rights Division, Islamabad and others

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96726. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2004 · 2003 PTD 2118

COLLECTOR, CUSTOMS, SALES TAX AND CENTRAL EXCISE, CUSTOM HOUSE, QUETTA vs NAIMTULLAH

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96895. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2003 PTD 1850

COMMISSIONER OF INCOME TAX/WEALTH TAX, GUJRANWALA vs Messrs ALEEM

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96908. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2003 PTD 1309

COMMISSIONER OF INCOME-TAX, COMPANIES-HI, KARACHI vs Messrs AZLAK

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96930. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PTD 2012

COMMISSIONER OF INCOME-TAX, ZONE, LAHORE vs MEHMOOD A. QAZI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96937. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2003 PTD 1530

COMMISSIONER OF INCOME-TAX/WEALTH TAX, ZONE-C, LAHORE vs Messrs

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 96945. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2004 · 2004 PTD 1822

ENGRO CHEMICALS PAKISTAN LIMITED, KARACHI and another vs Haji GHULAM

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 97187. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2004 · K.L.R. 2004 S.C. 221

Express Publications (Madurai) Ltd. And Another vs Union Of India And Another

Comparative foreign · judgment not checked

Art 25 equality limits on taxation · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 97206. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2003 PTD 1444

GOVERNMENT OF PAKISTAN through Additional Secretary, Ministry of Finance, Islamabad and 3 others vs SANDOZ (PAKISTAN) LIMITED BAHRIA COMPLEX, KARACHI

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 97499. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 SCMR 565

GOVERNMENT OF SINDH through Secretary/ Director-General, Excise and

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 97509. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 SCMR 1041

GOVERNMENT OF THE PUNJAB through Chief Secretary, Civil Secretariat, Lahore and others vs Messrs PACE PAKISTAN LIMITED, LAHORE

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 97514. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2004 · 2004 PTD 2292

I.T.A. No. 1902/LB of 1998

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227337. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2004 · 2004 PTD 583

I.T.As. Nos. 410/KB to 448/KB, 457/KB to 470/KB, 536/KB and 537/KB of 2003

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227360. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PTD 748

KHAN BROTHER (PVT.) LIMITED vs FEDERATION OF PAKISTAN through Federal

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98095. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PLD 694

Khawaja AHMAD HASSAAN Versus GOVERNMENT OF PUNJAB and others

Pakistan source bodies · judgment not checked

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200550. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2003 PTD 1786

LAHORE UNIVERSITY OF MANAGEMENT OF SCIENCES, GRADUATE SCHOOL OF BUSINESS ADMINISTRATION, LAHORE CANTT vs GOVERNMENT OF THE PUNJAB, EXCISE AND TAXATION DEPARTMENT through Secretary, Civil Secretariat, Lahore and 2 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98194. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PLJ SC 309

M/S FRIENDSHIP TEXTILE MILLS and others vs GOVERNMENT OF BALOCHISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100445. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 P.C.T.L.R. 738

M/S. Friendship Textile Mills And Others vs Government Of Balochistan And

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 P.C.T.L.R. 643

M/S. Varan Tours, Rawalpindi vs Federation Of Pakistan And Others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100539. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · PTCL 2004 CL. 27

M/S.Varan Tour ,Rawalpindi vs The Federation Of Pakistan And Other

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100545. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PLJ Lahore 1287

M/s MODEL STEEL MILLS LIMITED vs GOVERNMENT OF PAKISTAN and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100448. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PTD 1132

MARGALA TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98392. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PTD 767

MUHAMMAD AMIN BROTHERS (PVT.) LTD. and others vs FEDERATION OF PAKISTAN through Secretary (Finance), Islamabad and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 99420. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PLD Lahore 599

MUHAMMAD FIAZ vs GOVERNMENT OF THE PUNJAB and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 99645. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PLJ SC 656

M_s. RAMNA PIPE & GENERAL MILLS (PVT.) LIMITED and others vs M_s. SUI NORTHERN GAS PIPE LINES (PVT.) and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100524. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2004 · 2003 PTD 2542

Messrs AL-FAIZ FURNITURE, JHELUM vs SECRETARY, REVENUE DIVISION, ISLAMABAD

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98492. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 SCMR 346

Messrs FRIENDSHIP TEXTILE MILLS and others vs GOVERNMENT OF BALOCHISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98579. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PTD 1987

Messrs GURGSON DRY CLEANERS through Proprietor Muhammad Ishaq and 3 others vs SALES TAX OFFICER, RAWALPINDI and 3 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 97567. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2003 CLC 649

Messrs H.A. RAHIM & SONS (PVT.) LTD. vs PROVINCE OF SINDH and another

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98592. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 SCMR 1927

Messrs METROPOLE CINEMA (PVT.) LTD. and others vs GOVERNMENT OF THE PUNJAB

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Immovable property / capital value tax · Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98653. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 CLD 860

Messrs MODEL STEEL MILLS LIMITED vs GOVERNMENT OF PAKISTAN through Secretary Commerce and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98658. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2003 PTD 1267

Messrs MODERN CONTINENTAL BUSINESS (PVT.) LIMITED through Chief Executive vs COLLECTOR (ADJUDICATION), COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE, (ADJUDICATION), LAHORE and another

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98659. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 SCMR 621

Messrs MUHAMMAD AMIN BROS. (PVT.) LTD. and others vs FEDERATION OF PAKISTAN through the Secretary (Finance), Islamabad and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98661. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 SCMR 1274

Messrs RAMNA PIPE AND GENERAL MILLS (PVT.) LIMITED Versus Messrs SUI NORTHERN GAS PIPE LINES (PVT.) and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213494. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 YLR 366

Messrs SHAMIM & CO vs TEHSIL MUNICIPAL ADMINISTRATION, MULTAN CITY

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98748. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2004 · 2003 PTD 2057

Messrs UNITED FINISHING MILLS LIMITED, FAISALABAD vs SECRETARY, REVENUE

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 98780. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · K.L.R. 2004 Civil Cases 243

Muhammad Fiaz vs Government Of The Punjab And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 99644. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2004 PTD 2952

N. P. WATER PROOF TEXTILE MILLS (PVT.) LTD. through Director, Karachi vs FEDERATION OF PAKISTAN through Secretary, Revenue Division_Chairman, Central Board of Revenue, Islamabad and another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100547. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2004 CLC 578

NIZAR ALI Versus KARACHI WATER AND SEWERAGE BOARD

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 207344. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2004 C.L.R. 613

Nizar Ali vs Karachi Water and Sewerage Board and others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100761. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2004 YLR 3285

PAKISTAN INSURANCE CORPORATION vs ADMINISTRATOR-GENERAL, ZAKAT

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100845. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PLJ SC 300

PROVINCE OF THE PUNJAB through SECRETARY GOVERNMENT OF THE PUNJAB

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100975. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 SCMR 1649

PROVINCE OF THE PUNJAB through Secretary, Government of the Punjab Excise and Taxation Department and others vs MUHAMMAD ASLAM and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100976. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2004 · 2004 P.C.T.L.R. 1397

Pakistan Insurance Corporation vs Administrator-General Zakat And Central Zakat Council And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 100844. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PLD Supreme Court 743

SARGODHA TEXTILE MILLS LIMITED vs FEDERATION OF PAKISTAN through Secretary, Ministry of Defence, Rawalpindi and 3 others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 101431. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2004 · 2004 CLD 252

Sh. ABDUL SATTAR LASI vs FEDERATION OF PAKISTAN and another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 101465. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2004 · 2004 PTD 2919

TOCHI INTERNATIONAL, BANNU vs SECRETARY, REVENUE DIVISION, ISLAMABAD

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 102008. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2004 PTD 1759

VARAN TOURS vs FEDERATION OF PAKISTAN through Federal Secretary

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 102093. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2004 · 2004 PLD Supreme Court 425

ZILA COUNCIL, SIALKOT through Administrator vs ABDUL GHANI PROPRIETOR IQBAL BROTHERS, SIALKOT and others

Pakistan source bodies · judgment not checked

Property tax · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 102274. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2004 · 2003 PTD 1852

through Hafeezullah Malik, Lahore HAFEEZULLAH MALIK & COMPANY vs PROVINCE OF PUNJAB through Secretary Finance

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 102007. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2003 · PTCL 2003 CL. 196

Assessee vs Department

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 93058. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2003 · PTCL 2003 CL. 304

Bestway Cement (Pvt.) Ltd vs Federation Of Pakistan

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 93141. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · PTCL 2003 CL. 1

Colector Of Central Excise And Sales Tax vs Rupali Polyester Limited And Other

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 93214. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · K.L.R. 2003 S.C. 167

Dr. Mukhtar Hamid Shah And Other vs Govemment Of The Punjab And Other

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 93280. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2003 · 2003 PTD 1383

I. T. A. No. 1181/LB of 2002

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227130. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2003 · PTCL 2003 CL. 781

I.C.C. Textile Limited vs Federation Of Pakistan And Other

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 93608. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2003 · 2003 PTD 938

I.T.A. No.51/LB of 2002

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227259. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2003 · 2003 PTD 368

I.T.As. Nos. 1158/IB, 1159/IB of 1986‑87, 223/IB, 224/IB of 1989‑90, 230/IB; 64/IB of 1990‑91, 366/IB and 367/IB of 1996‑97, 11/IB, 12/IB of 1987‑88, 253/IB of 1989‑90, 328/IB, 206/IB of 1990‑91 and 499/IB of 1992‑93

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227220. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2003 · 2003 PTD 322

I.T.As. Nos. 492 to 494(PB) of 1999‑2000

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227216. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2003 · 2003 PTD 1708

M.A. (R) No.23/IB of 2000-2001 and I.T.A. No.736/IB of 1999-2000

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227148. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · 2003 P.C.T.L.R. 1214

M/S. Muhammad Amin Bros. (Pvt.) Ltd. And Others vs Federation Of

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 94945. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2003 · PTCL 2003 CL. 144

M/S. Pak Ocean And Other vs Government Of Pakistan And Other

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 94959. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · 2003 SCMR 162

PAKISTAN FLOUR MILLS ASSOCIATION and anothers vs GOVERNMENT OF SINDH and others

Pakistan source bodies · judgment not checked

Agricultural income tax · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 95120. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · K.L.R. 2003 S.C. 154

Pakistan Steel Mills Corporation vs Muhammad Azam Katper And Other

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 95134. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2003 · 2003 PTD 1659

R.A. No.708/LB of 2002

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 227143. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · K.L.R. 2002 S.C. 101

The Chairman Central Board Of Revenue, Islamabad And Other vs M/S. Pak

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 95687. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · 2003 SCMR 1752

WATER AND SANITATION AGENCY (WASA) and others vs Mian TAHIR

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 95772. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2003 · PTCL 2003 CL. 66

Zaman Cement Company (Pvt.) Ltd vs Central Board Of Revenue And Other

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 95817. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2002 · 2002 YLR 3498

7-UP BOTTLING COMPANY (PVT.) LTP., GULBERG, LAHORE vs ADDITIONAL

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88090. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2002 · PTCL 2002 CL. 178

7-Up Bottling Company (Pvt.) Ltd. Gulberg, Lahore vs 1. Additional Collector

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88089. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 SCMR 560

AHMAD NAWAZ SHAH, SENIOR INTELLIGENCE OFFICER, DIRECTOR GENERAL, INTELLIGENCE AND INVESTIGATION (CUSTOMS AND EXCISE), ISLAMABAD vs CHAIRMAN, CENTRAL BOARD OF REVENUE Islamabad and 10 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88285. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 PTD 942

ASSISTANT COLLECTOR OF SALES TAX, SARGODHA vs Messrs REHMAN AND RAFIQ GYPSUM, WARCHA ROAD, QUAIDABAD, DISTRICT KHUSHAB and another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88548. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2002 · PTCL 2002 CL. 246

Amin Textile Mills & Other vs Federation Of Pakistan And Other

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88433. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 PTD 2478

BESTWAY CEMENT (PVT.) LTD. vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88687. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 P.C.T.L.R. 515

BROTHERS SUGAR MILLS LIMITED Through General Manager Finance vs APPELLATE TRIBUNAL SALES TAX, CUSTOMS HOUSE,LAHORE And 2 Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88701. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 PTD 387

BROTHERS SUGAR MILLS LIMITED through General Manager Finance vs APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88699. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 P.C.T.L.R. 108

C.I.T. XENTRAL ZONE, LAHORE vs M/S. PAK INDUSTRIAL PROMOTERS LTD. LAHORE

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88716. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 2002 · 2002 PLC 163

CHAIRMAN, AZAD JAMMU AND KASHMIR LOGGING AND SAW MILLS CORPORATION, MUZAFFARABAD and 2 others vs ABDUL HAMEED SIDDIQUI and another

AJK source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88755. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 P.C.T.L.R. 516

COLLECTOR OF CENTRAL EXCISE & SALES TAX vs RUPALI POLYESTER LTD. And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88791. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 SCMR 738

COLLECTOR OF CENTRAL EXCISE AND SALES TAX vs RUPALI POLYESTER LIMITED

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88792. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 PTD 2112

COMMISSIONER OF INCOME-TAX AND WEALTH TAX, SIALKOT ZONE, $IALKOT vs Messrs THAPUR (PVT.), SIALKOT

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88834. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 PTD 226

COMMISSIONER OF INCOME-TAX Versus GULZAR-UL-HAQ

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228200. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2002 · 2002 PTD 1070

COMMISSIONER OF INCOME-TAX vs KASTHURI & SONS

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88873. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2002 · 2002 PTD 14

COMMISSIONER OF INCOME-TAX vs Messrs KAMRAN MODEL FACTORY

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88886. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 PTD 2714

COMMISSIONER OF INCOME-TAX, FAISALABAD vs Messrs FAROOQ MUMTAZ

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88938. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2002 · 2002 CLC 1764

CYANAMID PAKISTAN LTD. vs COLLECTOR OF CUSTOMS (APPRAISEMENT)

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88971. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 CLD 1835

Chaudhri NAZIR AHMED ASAD, F. C .A. vs INSTITUTE OF CHARTERED

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88768. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 PLD 101

DR. ANWAR ALI SAHTO Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200506. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 PLC (C.S.) 526

Dr. ANWAR ALI SAHTO and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 89030. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 PLD Supreme Court 757

Dr. MUKHTAR HAMID SHAH and others vs GOVERNMENT OF THE PUNJAB and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 89047. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2002 · 2002 PTD 967

FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others vs Messrs BALCHEM (PVT.) LTD., BALOCHISTAN

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 89168. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 P.C.T.L.R. 83

FEDRATION OF PAKISTAN And Others vs Mrs. SMRA SHAKEEL And OTHERS

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Constitutional validity of tax levies (general) · Immovable property / capital value tax · Interpretation / presumptive tax - Elahi Cotton landmark

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 89174. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2002 · 2002 CLD 668

HABIB BANK LIMITED vs Messrs AHMED FOOD INDUSTRIES (PVT.) LTD. and 3

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 89381. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2002 · 2002 PTD 239

I.T.As. Nos.3834/L13 and 3835/1-13 of 1998

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226990. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2002 · 2002 PTD 1831

I.T.As. Nos.3977/LB to 3979/LB of 1996, 2462/LB to 2466/LB 'of 1998, 408/LB to 410/LB, 6600/LB, 7017/LB of 1992‑93, 4666/LB to 4668/LB of 1997, 128/LB. 2480/LB and 2481/LB of 1998

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226948. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Appellate Bench of Securities and Exchange Commission of Pakistan · 2002 · 2002 CLD 1164

In re: MEHMOOD ALI KHAN, CHARTERED ACCOUNTANT AND NASIM AKHTER,

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 89569. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2002 · 2002 PLD Karachi 24

M. SIDDIQUE-UL-FAROOQUE vs THE STATE

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 89876. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Tax Ombudsman · 2002 · 2002 PTD 2451

Messrs ARZOO TEXTILE MILLS LTD., FAISALABAD vs SECRETARY, REVENUE

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 90048. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 CLD 1010

Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD. through General Manager (South) vs GOVERNMENT OF THE PUNJAB through Secretary, Excise and Taxation, Lahore and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 90205. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2002 · 2002 CLC 1116

Messrs PAKISTAN TELECOMMUNICATION COMPANY LTD. through General Manager (South) vs GOVERNMENT OF THE PUNJAB, through Secretary, Excise and Taxation, Lahore and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 90206. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2002 · 2002 PTD 654

Messrs PREMIER DISTRIBUTORS vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 90216. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 SCMR 356

Messrs STAR TEXTILE LTD. and 5 others vs GOVERNMENT OF SINDH through Secretary, Excise and Taxation Department, Sindh Secretariat, Karachi and 3 others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 90262. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Customs, Excise and Sales Tax Appellate Tribunal · 2002 · 2002 P.C.T.L.R. 1125

NOT vs NTO

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 91655. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 PLD Supreme Court 994

PAKISTAN MUSLIM LEAGUE (Q) and others vs CHIEF EXECUTIVE OF ISLAMIC REPUBLIC OF PAKISTAN and others

Pakistan source bodies · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 91686. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 SCMR 1023

PAKISTAN STEEL MILLS CORPORATION Versus MUHAMMAD AZAM KATPER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213397. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 PLC (C.S.) 1050

PAKISTAN STEEL MILLS CORPORATION vs MUHAMMAD AZAM KATPER and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 91691. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2002 · 2002 CLC 1910

PAKISTAN TOBACCO CO. LTD. vs N.-W.F.P. through Secretary Law, Government of N.-W.F.P., Peshawar and 9 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 91694. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 PLD Supreme Court 460

PAKISTAN TOBACCO COMPANY LTD. and others vs GOVERNMENT OF N.-W.F.P.

Pakistan source bodies · judgment not checked

Cesses · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2002-01-28 (not independently checked).

Source: Pakistan Case Law record 91695. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2002 · 2002 PTD 1677

SALEM DISTRICT LORRY OWNERS' ASSOCIATION vs COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 92021. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 P.C.T.L.R. 55

SHEIKHOO SUGAR MILLS LTD. And Others vs GOVERNMENT OF PAKISTAN And Others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 92185. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 SCMR 1694

SOCIETE GENERALE DE SURVEILLANCE S.A. vs PAKISTAN through Secretary, Ministry of Finance, Revenue Division, Islamabad

Pakistan source bodies · judgment not checked

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 92231. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 SCMR 312

ZAMAN CEMENT COMPANY (PVT.) LTD. Versus CENTRAL BOARD OF REVENUE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213419. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2002 · 2002 P.C.T.L.R. 767

ZAMAN CEMENT COMPANY (PVT.) LTD. vs CENTRAL BOARD OF REVENUE And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 92639. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2001 · 2001 PTD 222

238 ITR 892J CHERAN ENGINEERING CORPORATION LTD. vs COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 83503. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 P.C.T.L.R. 953

ADDITIONAL COLLECTOR, SALES TAX LAHORE And, Another vs RUPAFAB

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general) · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 83703. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PTD 2383

ADDITIONAL COLLECTOR, SALES TAX, LAHORE and another vs RUPAFAB

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general) · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 83704. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2001 · 2001 PTD 2556

APPROPRIATE AUTHORITY and another vs Smt. VARSHABEN BHARATBHAI

Comparative foreign · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 83903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PLD 499

ASIF ISLAM Versus MUHAMMAD ASIF

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200502. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · PTCL 2001 CL. 509

Attock Cement Pakistan Ltd vs Collector Of Customs, Collectorate Of Customs And Central Excise, Quetta And 4 Other

Pakistan source bodies · judgment not checked

Federal sales tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 83972. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

karnataka High Court · 2001 · 2001 PTD 3825

BIYAR RUBBER (P.) LTD. vs ASSISTANT COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84072. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 777

CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD and 3 others vs Messrs

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84137. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

karnataka High Court · 2001 · 2001 PTD 2200

CHAMUNDI GRANITES (P.) LTD. vs DEPUTY COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84143. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PLD 600

COLLECTOR OF SALES TAX Versus SUPERIOR TEXTILE MILLS LTD

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200504. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2001 · 2001 PTD 3459

COMMISSIONER OF INCOME-TAX vs E.I.D. PARRY INDIA LTD.

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84265. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Calcutta High Court · 2001 · 2001 PTD 720

COMMISSIONER OF INCOME-TAX vs PADMAVATI RAJE COTTON MILLS LTD.

Comparative foreign · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84389. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Delhi High Court · 2001 · 2001 PTD 3803

COMMISSIONER OF INCOME-TAX vs RAJDEV SINGH & CO.

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84412. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 PTD 2603

COMMISSIONER OF INCOME-TAX, ZONE-B, LAHORE vs Messrs IQBAL A. QAZI, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84528. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PTD 1829

FECTO BELARUS TRACTORS LIMITED vs PAKISTAN through Ministry of Finance

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84784. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PTD 3919

FEDERATION OF PAKISTAN and others vs Mrs. SAMRA SHAKEEL and others

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Constitutional validity of tax levies (general) · Immovable property / capital value tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84789. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 563

FEDERATION OF PAKISTAN through Secretary Finance, Finance Division, Islamabad and 3 others vs Messrs ZAMAN COTTON MILLS LIMITED through General Manager

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84792. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 P.C.T.L.R. 394

FEDERATION OF PAKISTAN, Through SECRETARY FINANCE, FINANCE DIVISION, ISLAMABAD & 3 Others vs M_S. ZAMAN COTTON MILLS LIMITED, SITUATED IN INDUSTRIAL ESTATE, GADOON AMZAI, NWFP Through Its GENERAL MANAGER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84800. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PTD 1203

FEDERATION OF PAKISTAN. through Secretary Finance, Finance Division, Islamabad and 3 others vs Messrs ZAMAN COTTON MILLS LIMITED through General Manager

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84802. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · PTCL 2001 CL. 161

Federation Of Pakistan, Through Secretary Finance, Finance, Division, Islamabad And 3 Other vs M_S. Zaman Cotton Mills Limited, Situated In Industrial Estate, Gadoon Amazai, NWFP Through Its General Manager

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84801. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Bombay High Court · 2001 · 2001 PTD 711

GANDHI TRADING vs ASSISTANT COMMISSIONER OF INCOME-TAX and others

Comparative foreign · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84822. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 1771

GOVERNMENT OF PAKISTAN through Secretary (Machinery), Central Board of Revenue, Islamabad and another vs Messrs FAUJI CEMENT COMPANY LIMITED

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84934. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 1666

GOVERNMENT OF SINDH through AdvocateGeneral vs BANK OF KHYBER and others

Pakistan source bodies · judgment not checked

Art 163 professions tax · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 84942. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2001 · 2001 PTD 1243

I. T. As. Nos. 110/IB, 111/IB. of 1997-98, 1143/IB, 523/113 and 1356/113 of 1999-2000

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226862. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PTD 1557

I.C.C. TEXTILE LTD. Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Immovable property / capital value tax · Property tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228836. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2001 · 2001 PTD 1440

I.T.A. No. 1851/LB of 1999

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226863. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2001 · 2001 PTD 1484

I.T.A. No.5339/LB of 1999

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226865. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Calcutta High Court · 2001 · 2001 PTD 286

I.T.C. LTD. and another vs DEPUTY COMMISSIONER OF INCOME-TAX and others

Comparative foreign · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85107. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2001 · 2001 PTD 1518

K.C.P. LIMITED vs COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85284. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 P.C.T.L.R. 909

M/S. I.C.C. TEXTILE LTD. And Others vs FEDERATION OF PAKISTAN And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Constitutional validity of tax levies (general) · Immovable property / capital value tax · Property tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 86828. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 P.C.T.L.R. 287

M/S. NASEER MUGHIS LTD. vs LAHORE ZONE

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 86855. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · PTCL 2001 CL. 166

M/s. Alhamd Textile Mills Limited vs Pakistan through Secretary, Ministry of

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 86805. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 556

Messrs ALHAMD TEXTILE MILLS LIMITED vs PAKISTAN through Secretary, Ministry of Finance and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85615. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2001 · 2001 CLC 148

Messrs BROOKE BOND PAKISTAN LIMITED through Chief Executive vs PROVINCE OF SINDH through Secretary, Ministry of Finance, Sindh and 3 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85631. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 1208

Messrs I.C.C. TEXTILE LTD. and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 25 equality limits on taxation · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Immovable property / capital value tax · Property tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 2001-03-16 (not independently checked).

Source: Pakistan Case Law record 85663. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2001 · 2001 PLD Peshawar 7

Messrs LUCKY CEMENT LIMITED vs THE CENTRAL BOARD OF REVENUE and others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85679. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 1806

Messrs MEHRAJ FLOUR MILLS and others vs PROVINCIAL GOVERNMENT and others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85689. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 PTD 1180

Messrs MICROPAK (PVT.) LTD., LAHORE vs INCOME-TAX APPELLATE TRIBUNAL, LAHORE and 2 others

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85696. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 PTD 772

Messrs NASEER MUGHIS LTD., LAHORE vs C.I.T., LAHORE ZONE, LAHORE

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85705. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 YLR 835

Messrs NEMAT FLOUR MILLS (PVT.) LTD. through Director and 6 others vs GOVERNMENT OF THE PUNJAB through Secretary, Local Government and Rural Development Department, Lahore and 3 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85707. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PTD 3929

Messrs PUNJAB BEVERAGE COMPANY (PVT.) LTD. through. General Manager (Administration) vs CENTRAL BOARD OF REVENUE and 4 others

Pakistan source bodies · judgment not checked

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85723. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 PTD 411

Messrs SHADMAN COTTON MILLS LIMITED vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85736. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 CLC 385

Messrs SHADMAN COTTON MILLS LIMITED, RAWALPINDI vs FEDERATION OF PAKISTAN Through Secretary, Ministry Of Finance, Federal Secretariat, Islamabad And ANOTHER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85737. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 CLC 1445

Messrs SYED BHAIS vs CHAIRMAN, C.B.R. And OTHER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85753. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 PTD 2167

Messrs SYED BHAIS vs CHAIRMAN, C.B.R. and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85754. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 809

Mrs. BILQUIS ANWAR KHAN and 39 others vs PAKISTAN through Secretary, Cabinet

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Immovable property / capital value tax · Minimum / turnover / presumptive tax · Property tax

Explore 1 legislation research lead(s)

Capital Development Authority (Abatement of Arbitration Proceedings) Act, 1975
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 85848. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Punjab Service Tribunal · 2001 · 2001 PLC (C.S.) 356

Mst. SHAHEEN KAUSAR vs THE DIRECTOR EDUCATION (EE), BAHAWAL[UR

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 86016. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2001 · 2001 PTD 3505

PARANJOTHI SHANMUGHAM and another vs MOHAN BREWERIES AND DISTILLERIES LTD. and others

Comparative foreign · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87080. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2001 · 2001 PTD 2584

R. A. No. l I/LB of 2000

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226883. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2001 · 2001 PTD 3090

ROCHE PAKISTAN LTD. vs DEPUTY "COMMISSIONER OF INCOME-TAX and

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87288. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PLD 415

SECRETARY TO THE GOVERNMENT OF THE PUNJAB, FOREST DEPARTMENT, PUNJAB LAHORE Versus GHULAM NABI

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200501. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · K.L.R. 2001 S.C. 335

SHAHTAJ SUGAR MILLS LTD And Other vs PROVINCE OF PUNJAB And Other

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Entry 49 / provincial sales tax on services · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87502. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2001 · 2001 PTD 3596

STERLING COMPUTERS LTD. vs UNION OF INDIA and another

Comparative foreign · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87640. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 PTD 1486

THE COLLECTOR OF SALES TAX and others vs SUPERIOR TEXTILE MILLS LTD. and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87820. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2001 · 2001 PTD 1433

THE COMMISSIONER OF INCOME-TAX, CENTRAL ZONE, LAHORE vs Messrs PAK.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87845. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · PTCL 2001 CL. 237

The Collector Of Sales Tax And And Other vs Superior Textile Mills

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87819. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2001 · 2001 CLC 1172

UNITED BANK LIMITED vs Messrs AZMAT TRADING CO. (PVT.) LTD. and 5 others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 87933. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2001 · 2001 PTD 2605

W.T.As. Nos. 2666/LB to 2670/LB of 2000

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226885. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2001 · 2001 SCMR 650

ZILA COUNCIL, LAHORE and others vs Messrs ELEGANT FOOTWEAR (PVT.) LIMITED and others

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 88067. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 PTD 3748

CHAIRMAN, CENTRAL BOARD OF REVENUE, ISLAMABAD and 3 others vs Messrs

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 79869. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2000 · 2000 PTD 2047

CHOLAN ROADWAYS CORPORATION LTD. vs COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 79895. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Bombay High Court · 2000 · 2000 PTD 2463

COMMISSIONER OF INCOME-TAX vs CEMENT ALLOCATION AND COORDINATING ORGANIZATION

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 79974. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madhya Pradesh High Court · 2000 · 2000 PTD 139

COMMISSIONER OF INCOME-TAX vs MUHAMMAD ALI GULAM ALI

Comparative foreign · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80068. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 2000 · 2000 PTD 2182

COMMISSIONER OF INCOME-TAX vs Messrs AL-KARAM LAMPS (PVT.) LTD., PESHAWAR and others

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80062. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2000 · 2000 PTD 2511

COMMISSIONER OF INCOME-TAX vs Smt. SAVITHIRI SAM

Comparative foreign · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80149. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2000 · 2000 PTD 2958

COMMISSIONER OF INCOME-TAX/WEALTH TAX, MULTAN ZONE,MULTAN

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80197. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2000 · 2000 CLC 1102

EMPLOYEES WELFARE ASSOCIATION through President and General

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80349. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 PLD Supreme Court 26

FEDERATION OF PAKISTAN and others vs M. NAWAZ KHOKHAR and others

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation

Explore 2 legislation research lead(s)

PUNJAB MOTOR VEHICLES TAXATION ACT 1958
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80416. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 C.L.R. 338

GOVERNMENT OF PAKISTAN THROUGH MINISTRY OF FINANCE AND ECONOMIC

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80547. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 SCMR 112

GOVERNMENT OF PAKISTAN through Ministry of Finance and Economic

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80548. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2000 · 2000 PTD 1815

I.T. As. Nos.899/IB to 905/IB of 1998-99

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226813. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 2000 · 2000 PTD 1181

I.T.As. Nos. 195/KB to 199/KB of 1999-2000

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226801. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2000 · PTCL 2000 CL. 404

J.A. Textile Mills Limited through Company Secretary vs Central Board of Revenue through Chairman, Islamabad and 12 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 80827. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Kerala High Court · 2000 · 2000 PTD 3573

MAHESH B. SHAH vs ASSISTANT COMMISSIONER OF INCOME-TAX and another

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 81100. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 2000 · 2000 CLC 1583

MODERN TEXTILE MILLS LIMITED vs COLLECTOR OF CENTRAL EXCISE AND LAND

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 81410. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 SCMR 367

MUHAMMAD HUSSAIN and others vs MUHAMMAD and others

Pakistan source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 81918. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Punjab Service Tribunal · 2000 · 2000 PLC (C.S.) 708

MUHAMMAD RAFIQ GILL, DIRECTOR ESTABLISHMENT MANAGEMENT, FAISALABAD DEVELOPMENT AUTHORITY, FAISALABAD vs GOVERNMENT OF THE PUNJAB through Chief Secretary, Punjab, Lahore and 2 others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 82085. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 2000 · 2000 PTD 1365

ORISSA STATE WAREHOUSING CORPORATIONRAJASTHAN STATE

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 82583. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 2000 · 2000 PLD Quetta 26

SAKHI DOST JAN vs THE STATE

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 82903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Madras High Court · 2000 · 2000 PTD 3132

SESHASAYEE PAPER AND BOARDS LTD. vs COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 82977. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 2000 · 2000 PLD 508

SHAHIDA FAISAL Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 198606. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 PTD 3741

SUI SOUTHERN GAS COMPANY LTD. vs COMMISSIONER OF INCOME-TAX, COMPANIES-V, INCOME-TAX

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 83162. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 SCMR 567

The PROVINCE OF PUNJAB and anothers vs NATIONAL INDUSTRIAL

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 83312. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 2000 · 2000 PLD 869

ZAFAR ALI SHAH Versus PERVEZ MUSHARRAF CHIEF EXECUTIVE OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 184(1) fiscal disputes · Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Delegation / ultra vires SROs and notifications · Minimum / turnover / presumptive tax · Public debt / borrowing Arts 166-167 · Public expenditure / accountability · Recovery of tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 184, 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200491. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1999 · 1999 PTD 4138

A. TEXTILE MILLS LIMITED through Company Secretary vs CENTRAL BOARD OF REVENUE through Chairman, Islamabad and 12 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 74937. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PTD 1892

ATTOCK CEMENT PAKISTAN LTD. vs COLLECTOR OF CUSTOMS, COLLECTORATE

Pakistan source bodies · judgment not checked

Federal sales tax · Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75406. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 P.C.T.L.R. 559

CENTRAL BOARD OF REVENUE THROUGH SECRETARY. FINANCE ISLAMABAD And Another vs PIONEER STEEL MILLS (PVT.) LTD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75533. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PTD 1668

CENTRAL BOARD OF REVENUE through Secretary Finance, Islamabad and another vs PIONEER STEEL MILLS (PVT.) LTD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75532. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 P.C.T.L.R. 154

COLLECTOR CUSTOMS, EXCISE AND SALES TAX, PESHAWAR And Others vs (M_S.) FLYING KRAFT PAPER MILLS (PVT.) LTD. CHARSADA, DISTRICT PESHAWAR

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75587. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PTD 1078

COLLECTOR OF CUSTOMS Versus RAVI SPINNING LTD.

Pakistan source bodies · judgment not checked

Customs · Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228833. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 SCMR 412

COLLECTOR OF CUSTOMS and others vs RAVI SPINNING LTD. and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs · Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75590. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 SCMR 1402

COLLECTOR OF CUSTOMS and others vs SHEIKH SPINNING MILLS and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Provincial sales tax on services - BRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75591. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 P.C.T.L.R. 819

COMMISSIONER OF SALES TAX And Others vs HUNZA CENTRAL ASIAN TEXTILE AND WOOLLEN MILLS LTD. And Others,

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75932. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PTD 1135

COMMISSIONER OF SALES TAX Versus HUNZA CENTRAL ASIAN TEXTILE AND WOOLLEN MILLS LTD.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228834. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 SCMR 526

COMMISSIONER OF SALES TAX and others vs HUNZA CENTRAL ASIAN TEXTILE AND WOOLLEN MILLS LTD. and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 77 - tax only by Act / executive cannot tax · Constitutional validity of tax levies (general)

Explore 3 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Sale of Goods Act, 1930
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

SALE OF GOODS ACT, 1930
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1999-01-11 (not independently checked).

Source: Pakistan Case Law record 75933. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 752

Collector Of Customs. M/S. Metco Shipbreakers (Pvt.)Ltd. Pakistan

Pakistan source bodies · judgment not checked

Agricultural income tax · Constitutional validity of tax levies (general) · Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Fee vs tax · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75595. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 645

Commissioner of Sales Tax., Pakistan Cables Ltd., Exide Pakistan Ltd_0985f8f5

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Constitutional validity of tax levies (general) · Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 75934. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 SCMR 1357

DEPUTY COMMISSIONER/ADMINISTRATOR, DISTRICT COUNCIL, ATTOCK Versus LAWRENCEPUR WOOLLEN TEXTILE MILLS LTD.

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213228. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PLD 57

FAROOQ AHMED KHAN LEGHARI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Cesses · Public debt / borrowing Arts 166-167 · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PLD 1026

FEDERATION OF PAKISTAN Versus SHAUKAT ALI MIAN

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation · Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200480. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PLD Supreme Court 476

FEDERATION OF PAKISTAN through Secretary, Government of Pakistan Finance Division, Islamabad and 2 others vs Miss FARZANA ASAR

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 76171. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 SCMR 1072

GATRON (INDUSTRIES) LIMITED vs GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 76191. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 P.C.T.L.R. 529

GATRON (INDUSTRIES) LTD. vs GOVERNMENT OF PAKISTAN And Others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 76193. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 359

Gatron (Industries) Limited. vs Government Of Pakistan And Other

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 76192. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 532

M/S. Qaiser Brother (Pvt.) Limited vs Government Of Pakistan And Other

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78082. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 1

M/S. State Cement Corporation Of Pakistan Ltd. vs Collector Of Customs,

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78089. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1999 · 1999 PLD Karachi 424

MATIARI SUGAR MILLS vs GOVERNMENT OF SINDH

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Fee vs tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 76901. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1999 · 1999 PLC (C.S.) 1116

MUHAMMAD AFZAL and others vs MUSHTARKA MULAZMIN ACTION

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 77384. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 517

M_S. Yousuf Re-Rolling Mills. M_S. Samara Industries M_S. Sterling E_3128dc58

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78094. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1999 · 1999 MLD 2889

Messrs FATIMA ENTERPRISES LTD. vs THE FEDERATION OF PAKISTAN through Secretary, Education, Ministry of Education, Islamabad and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 76964. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1999 · 1999 PLD Karachi 472

OWAISCO vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78259. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1999 · 1999 PTD 3280

RAM BAI vs COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78441. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1999 · 1999 P.C.T.L.R. 93

SHAHTAJ SUGAR MILLS LTD. vs PROVINCE OF PUNJAB And Others

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78734. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 SCMR 1477

SHAMAS TEXTILE MILLS LTD. and others vs THE PROVINCE OF PUNJAB and 2

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78744. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1999 · 1999 CLC 607

SHAUKAT ALI MIAN And Another vs THE FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78767. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1999 · 1999 P.C.T.L.R. 865

SHAUKAT ALI MIAN, Etc. vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78768. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 493

Sh. Abdur Rahim, Allah Ditta. vs Federation Of Pakistan And Other

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Constitutional validity of tax levies (general) · Customs · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78672. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PLD Supreme Court 395

Syed JALAL MEHMOOD SHAH and anothers vs FEDERATION OF PAKISTAN and anothers

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 78947. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 PTD 2174

THE CENTRAL BOARD OF REVENUE, ISLAMABAD and others vs SHEIKH SPINNING

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 79024. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · 1999 SCMR 1311

THE POSTMASTER GENERAL, SOUTHERN, PUNJAB, LAHORE and 2 others vs AHMAD NAEEM BHATTI

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 79047. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1999 · PTCL 1999 CL. 546

The Assistant Collector, Customs Central Excise And Sales Tax, Mardan. vs M_S. Gadoon Textile Mills Limited, Swabi

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 79023. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 SCMR 1950

AHMAD ALI ANJUM vs DEPUTY COMMISSIONER, FAISALABAD and 6 others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71890. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 P.C.T.L.R. 841

ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD. vs MINISTRY OF FINANCE And Others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72016. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 PLD 161

ASAD ALI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 178

B.N. SHARMA vs COMMISSIONER OF INCOME-TAX

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72062. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 SCMR 1899

BALOCHISTAN TRADING COMPANY (PVT.) LTD. and others vs NATIONAL BANK

Pakistan source bodies · judgment not checked

Provincial sales tax on services - BRA · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72075. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 PLD 388

BENAZIR BHUTTO Versus PRESIDENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 160 NFC / divisible pool · Art 163 professions tax · Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Entry 49 / provincial sales tax on services · Public debt / borrowing Arts 166-167 · Public expenditure / accountability · Recovery of tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 160, 163, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200477. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 556

COMMISSIONER OF INCOME-TAX vs ARTEX MANUFACTURING CO

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72195. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 227

COMMISSIONER OF INCOME-TAX vs BANKIPUR CLUB LTD

Comparative foreign · judgment not checked

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72204. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 2603

COMMISSIONER OF INCOME-TAX vs URMILA RAMESH

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72393. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 2139

COMMISSIONER OF WEALTH TAX vs ELLIS BRIDGE GYMKHANA and others

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72406. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 SCMR 1618

HITACHI LIMITED and anothers vs RUPALI POLYESTER and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72792. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 3600

HUNGERFORD INVESTMENT TRUST LTD. vs INCOME-TAX OFFICERS and others

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72802. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 2618

JAGDISH A. SADARANGANI vs GOVERNMENT OF INDIA

Comparative foreign · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 72898. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 SCMR 1404

M.Y. ELECTRONICS INDUSTRIES (PVT.) LTD. Versus GOVERNMENT OF PAKISTAN Abdul Hameed Qureshi, M. Sardar Khan, Ch. Akhtar Ali, Fakhurddin G. Ibrahim, Ejaz M. Khan,

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213129. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · PTCL 1998 CL. 450

M/S. M.Y. Electronics Industries (Pvt.) Ltd. Through Manager And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73958. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · PTCL 1998 CL. 354

M/S. Pfizer Laboratories Limited. vs Federation Of Pakistan And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73962. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1998 · 1998 P.C.T.L.R. 1410

M/S.) OZONE INTERNATION (PVT.) LTD. And Others vs FEDERATION OF

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73970. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 PLD 1445

MEHRAM ALI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200473. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1998 · 1998 PLD Lahore 414

MUHAMMAD RAFIQ TARAR vs Mr. Justice MUKHTAR AHMAD JUNEJO, ACTING CHIEF ELECTION COMMISSIONER OF PAKISTAN. ISLAMABAD and 6 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73739. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 1998 · 1998 P.C.T.L.R. 1169

M_S.) SPINTEX LIMITED And Others vs INCOME TAX OFFICER, GOVERNMENT OF AJ&K MIRPUR (CIRCLE, MIRPUR, AZAD JAMMU AND KASHMIR And Others

AJK source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73972. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 PTD 2728

Messrs M.Y. ELECTRONICS INDUSTRIES (PVT.) LTD. through Manager and others vs GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73212. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1998 · 1998 CLC 706

Messrs PARKS PAKISTAN (PVT.) LTD. vs FEDERATION OF PAKISTAN through Ministry of Finance, Revenue and Economic Affairs, Government of Pakistan, Islamabad and another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73224. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 PLD Supreme Court 64

Messrs PFIZER LABORATORIES LIMITED vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73226. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1998 · 1998 PLD Peshawar 15

Messrs SAIF TEXTILE MILLS LIMITED vs PAKISTAN through Secretary, Finance

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73233. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 PTD 2999

Messrs STATE CEMENT CORPORATION OF PAKISTAN LTD. vs COLLECTOR OF CUSTOMS, KARACHI and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73243. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 SCMR 2207

Messrs STATE CEMENT CORPORATION OF PAKISTAN LTD. vs THE COLLECTOR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73244. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1998 · 1998 PTD 2714

NANDLAL TEJMAL KOTHARI vs INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX and others

Comparative foreign · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 73989. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1998 · 1998 PTD 1804

PAKISTAN BURMAH SHELL LIMITED and another vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 74094. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 SCMR 383

SAADI CEMENT LIMITED and anothers vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 74318. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1998 · 1998 CLC 1912

SHAHTAJ SUGAR MILLS LIMITED vs PROVINCE OF PUNJAB through Secretary, Food, Civil Secretariat, Lahore and 3 others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 74461. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 SCMR 2492

SHAHTAJ SUGAR MILLS LTD. and 3 others vs PROVINCE OF PUNJAB and others

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 74462. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1998 · 1998 PLD Quetta 21

UCH POWER LIMITED, DISTRICT NASIRABAD BALOCHISTAN vs FEDERATION OF PAKISTAN through Chairman Central Board of Revenue, Islamabad

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 74738. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1998 · 1998 PLD 1263

WUKALA MAHAZ BARAI THAFAZ DASTOOR Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1998-05-20 (not independently checked).

Source: Pakistan Case Law record 200472. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1997 · 1997 PLD Karachi 62

ABDUL RAHIM and 2 others vs Messrs UNITED BANK LTD. OF PAKISTAN

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 68985. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 SCMR 483

ABDULLAH JAVEED ASMI Versus M. WARYAM KHAN

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 213090. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1997 · 1997 PLD Peshawar 93

AFTAB AHMAD KHAN SHERPAO vs Sardar FAROOQ AHMAD KHAN LEGHARI and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69037. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 MLD 635

AL HAMZA SHIP BREAKING CO., KARACHI vs GOVERNMENT OF BALOCHISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69087. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 PTD 645

ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD vs MINISTRY OF FINANCE and 4 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69174. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 SCMR 968

ARYAN PETRO CHEMICAL INDUSTRIES (PVT.) LTD. vs MINISTRY OF FINANCE And 4 Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69175. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 PLD Quetta 1

BEGUM SAIDA QAZI ISA and 2 others vs QUETTA MUNICIPAL CORPORATION

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69268. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 PTD 2353

COLLECTOR OF CUSTOMS, CUSTOMS HOUSE vs Messrs HIRA FAROOQ (PVT.)

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69324. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1997 · 1997 PTD 359

COMMISSIONER OF INCOME-TAX vs ALL INDIA TEA AND TRADING CO. LTD

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69343. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1997 · 1997 PTD 261

COMMISSIONER OF INCOME-TAX vs MANOHARLAL GUPTA & CO

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69366. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1997 · 1997 PTD 1868

COMMISSIONER OF INCOME-TAX vs URMILA RAMESH, 3274

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69387. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · PTCL 1997 CL.260

Elahi Cotton Mills Ltd. And Other vs Federation Of Pakistan Throgh Secretary, Ministry Of Finance, Islamabad And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 25 equality limits on taxation · Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance · Minimum / turnover / presumptive tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69478. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1997 · 1997 PTD 647

INCOME TAX OFFICER vs Ch. ATCHAIAH

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 69790. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 PLD 426

MAHMOOD KHAN ACHAKZAI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1997-01-12 (not independently checked).

Source: Pakistan Case Law record 200463. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 PLD Supreme Court 582

Messrs ELAHI COTTON MILLS LTD and others vs FEDERATION OF PAKISTAN throughSecretary Mk) Finance, Islamabad and 6 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 25 equality limits on taxation · Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · GIDC · Interpretation / presumptive tax - Elahi Cotton landmark · Minimum / turnover / presumptive tax

Explore 3 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Protection of Economic Reforms Act, 1992
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

PROTECTION OF ECONOMIC REFORMS ACT 1992
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70127. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 PTD 1555

Messrs ELAHI COTTON MILLS LTD. and others vs FEDERATION OF PAKISTAN through Secretary M_o Finance, Islamabad and 6 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Art 25 equality limits on taxation · Art 77 - tax only by Act / executive cannot tax · Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance · Minimum / turnover / presumptive tax

Explore 3 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25, 77; judgment passage and application not checked

Protection of Economic Reforms Act, 1992
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

PROTECTION OF ECONOMIC REFORMS ACT 1992
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70128. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 SCMR 641

Messrs GADOON TEXTILE MILLS And 814 Others vs WAPDA And Other

Pakistan source bodies · judgment not checked

Art 161 gas/hydel net profits · Art 25 equality limits on taxation · Arts 78-84 Consolidated Fund / Public Account / appropriation · Arts 78-84 budget / supplementary and excess grants · CCI Arts 153-154 · Constitutional validity of tax levies (general) · Delegation / ultra vires SROs and notifications · Immovable property / capital value tax · Public debt / borrowing Arts 166-167 · WWF / WPPF

Explore 4 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 161, 25; judgment passage and application not checked

Electricity Act, 1910
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

ELECTRICITY ACT, 1910
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Local Authorities Loans Act, 1914
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70135. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 PTD 1077

Messrs GATRON (INDUSTRIES) LIMITED through Director vs THE FEDERATION

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70137. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 CLC 106

Messrs N.S. ENTERPRISES And Others vs GOVERNMENT OF PAKISTAN Through Ministry Of Finance, Islamabad And OTHER

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70165. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 MLD 3142

Messrs OZONE INTERNATIONAL (PVT.) LTD. And Others vs FEDERATION OF PAKISTAN And Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70171. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 MLD 3153

Messrs TARIQ SULTAN & CO vs GOVERNMENT OF PAKISTAN And 2 Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70196. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1997 · 1997 PTD 63

Messrs WIL'Y FOODS (PVT.) LTD., LAHORE vs PAKISTAN through Secretary, Ministry of Finance, Government of Pakistan, Islamabad and 6 others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70206. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1997 · 1997 PLD Karachi 604

Mian EJAZ SHAFI and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70215. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 CLC 1432

Moulvi ALLAH MOOR vs Munshi NOOR MUHAMMAD And 8 OTHER

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70278. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 SCMR 466

Mrs. BILQUIS ANWAR KHAN And Others vs PAKISTAN Through Secretary, Cabinet Division, IslamabadAnd Other

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 70279. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 CLC 1929

PAKISTAN PAPERBACK CORPORATION vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71041. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1997 · 1997 PTD 1390

POOTHUNDU PLANTATIONS (PVT.) LTD. vs AGRICULTURAL INCOME TAX

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71085. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1997 · 1997 PTD 1901

SALEEM & CO. and others vs CENTRAL BOARD OF REVENUE and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71281. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1997 · 1997 PTD 520

SUNDARAM CLAYTON LTD vs N/A

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71462. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1997 · 1997 PLD Quetta 37

Senator Dr. ABDUL HAYEE vs GOVERNMENT OF PAKISTAN through Secretary, Ministry of Petroleum and Natural Resources, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71331. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1997 · 1997 PLD Lahore 263

TANVEER A. QURESHI vs PRESIDENT OF PAKISTAN, PRESIDENT HOUSE, ISLAMABAD and 3 others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71520. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 SCMR 1093

TRIPLE EM (PRIVATE) LIMITED Through Managing Director vs DEPUTY

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71575. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1997 · 1997 PTD 333

UNION OF INDIA and another vs A. SANYASI RAO and others

Comparative foreign · judgment not checked

Art 25 equality limits on taxation · Constitutional validity of tax levies (general)

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 71594. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1997 · 1997 PLD 11

ZULFIQAR ALI BABU Versus GOVERNMENT OF PUNJAB

Pakistan source bodies · judgment not checked

Cesses · Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200459. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 P.C.T.L.R. 200

(CH.) IRSHAD AHMAD VIRK vs COMMISSIONER And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 65590. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · K.L.R. 1996 Civil Cases 65

(M/S.) SHEIKH SPINING MILLS LTD. And Other vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 161 gas/hydel net profits · Public debt / borrowing Arts 166-167

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 161; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 65635. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1996 · 1996 PLD 324

AL-JEHAD TRUST Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200453. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 PTD 804

ALTAF CONSTRUCTION COMPANY vs CENTRAL BOARD OF REVENUE and others

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 65882. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1996 · 1996 SCMR 1470

B.P. BISCUIT FACTORY LTD., KARACHI vs WEALTH TAX OFFICER and another

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 66026. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1996 · 1996 SCMR 700

CENTRAL BOARD OF REVENUE and 3 others vs SEVEN-UP BOTTLING COMPANY (PVT.)

Pakistan source bodies · judgment not checked

Art 25 equality limits on taxation

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 25; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 66106. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 PTD 276

COMMISSIONER OF INCOME TAX, LAHORE vs NATIONAL FERTILIZER

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 66188. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 PTD 279

Ch. IRSHAD AHMAD VIRK vs COMMISSIONER APPEALS INCOME TAX and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 66117. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 P.C.T.L.R. 1416

FLYING BOARD AND PAPER PRODUCT vs CENTRAL BOARD REVENUE And Others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 66403. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 PLD Lahore 672

Messrs CHENAB CEMENT PRODUCT (PVT.) LTD. and others vs BANKING

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 67076. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 PLD Lahore 718

Messrs FLYING BOARD AND PAPER PRODUCTS vs CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN, ISLAMABAD and 3 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 67079. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1996 · 1996 CLC 1090

Shaikh NADEEM YOUNAS, CHIEF EXECUTIVE, NOBLE TEXTILE MILLS, PATTOKI, DISTRICT KASUR vs WAPDA through Chairman WAPDA, WAPDA House, Lahore and 4 others

Pakistan source bodies · judgment not checked

Public debt / borrowing Arts 166-167

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 68500. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1996 · 1996 PLD 1

ZOHRA Versus GOVT. OF SINDH, HEALTH DEPARTMENT

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199685. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1995 · PTCL 1995 CL. 155

Aisha Spinning Mills Ltd vs Federation of Pakistan etc.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61911. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1995 · 1995 PTD 391

GLAXO LABORATORIES OF PAKISTAN LTD Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228831. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1995 · KL.R. 1995 Tax & Custom Cases 49

GOVERNMENT CONTRACTOR's ASSOCIATION vs GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 62702. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1995 · 1995 PLD Supreme Court 647

KOHISAR FLOUR MILLS, MANSEHRA and others vs GOVERNMENT OF N.W.F.P.

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 63124. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1995 · 1995 CLC 1853

M/s. KHYBER AGRO (PVT) LIMITED vs ASSISTANT COLLECTOR CUSTOMS,

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 64482. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1995 · PTCL 1995 CL 106

M/s. M.Y. Electronics Industries (Pvt.) Ltd. through Manager., M/s. Dye- Cham Industries (Pvt.) Ltd., M/s. Margalla Package and Allied Industries (Pvt.) Ltd., M/s. Amazal Textile Mills Ltd. vs Government of Pakistan (Ministry of Finance), Islamabad and 5 others., Federal Government of Pakistan and

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Customs

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 64490. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Punjab Service Tribunal · 1995 · 1995 PLC (C.S.) 32

MUHAMMAD RAMZAN vs DEPUTY DIRECTOR, FOOD, LAHORE and another

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 64164. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1995 · 1997 P.C.T.L.R. 845

M_S.) ELAHI COTTON MILLS LTD. And Others vs FEDERATION OF PAKISTAN THROUGH SECY. M_O. FINANCE, ISLAMABAD And Others

Pakistan source bodies · judgment not checked

Agricultural income tax · Arts 4/24/18/10A limits on taxation · Constitutional validity of tax levies (general) · Customs · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance · Minimum / turnover / presumptive tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 64515. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1995 · 1995 PTD 493

Messrs AISHA SPINNING MILLS LTD. vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and 2 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 63346. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1995 · 1997 P.C.T.L.R. 1134

PAKISTAN PAPERS ACK CORPORATION And Others vs FEDERATION OF PAKISTAN THROUGH MINISTRY OF FINANCE & ECONOMIC AFFAIRS PAKISTAN SECRETARIAT, ISLAMABAD And Others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 64674. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1995 · 1995 PLD 66

PIR SABIR SHAH Versus SHAD MUHAMMAD KHAN, MEMBER PROVINCIAL ASSEMBLY, N.W.F.P AND ANOTHER

Pakistan source bodies · judgment not checked

Art 184(1) fiscal disputes · Art 73 money bills / Finance Acts · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 184, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200439. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1995 · 1995 PLC 151

QUETTA MUNICIPAL CORPORATION through Administrator and another vs REGISTRAR, TRADE UNIONS, BALOCHISTAN, DIRECTORATE OF LABOUR AND MANPOWER, QUETTA and 3 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 64791. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1995 · K.L.R. 1995 Labour & Service Cases 1

QUETTA MUNICIPAL CORPORATION vs REGISTRAR TRADE UNIONS

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 64792. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1995 · 1995 PLC (C.S.) 8

SHAMS-UD-DIN and 10 others vs SPEAKER, BALOCHISTAN PROVINCIAL

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 65116. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1995 · 1995 SCMR 387

SIKANDAR A. KARIM vs THE STATE

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 65178. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Punjab Service Tribunal · 1995 · 1995 PLC (C.S.) 116

YOUNAS MASIH vs DEPUTY DIRECTOR, FOOD, LAHORE and another

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 65498. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 1238

ABDUL HAQ Versus SARDAR SHAH

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212887. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 709

FEDERATION OF PAKISTAN through Ministry of Finance, Government of Pakistan, Islamabad and 3 others vs KHURSHID SPINNING MILLS LTD., FAISALABAD

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 58821. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 1299

GHULAM MUSTAFA JATOI vs ADDITIONAL DISTRICT & SESSIONS JUDGE_RETURNING OFFICER, NA. 158, NAUSHERO FEROZE and others

Pakistan source bodies · judgment not checked

Recovery of tax

Explore 1 legislation research lead(s)

Banking Companies Ordinance, 1962
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 58904. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 2316

GLAXO LABORATORIES OF PAKISTAN LTD. Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212945. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 105

GOVERNMENT OF SINDH through Chief Secretary to Government of Sindh, Karachi and others vs SHARAF FARIDI and others

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1993-03-31 (not independently checked).

Source: Pakistan Case Law record 58957. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLC(CS) 924

HADI BUX Versus GOVERNMENT OF SINDH

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 224490. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 532

HADI BUX vs GOVERNMENT OF SINDH And Another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 59000. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 2248

INDUSTRIAL DEVELOPMENT BANK OF PAKISTAN Versus MAIDA LIMITED , S.M. Noorul Hasan, Advocate Supreme Court

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212919. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1994 · 1994 CLC 1060

M/S. CHAUDHRI WIRE ROPE INDUSTRIES (PRIVATE) LIMITED, MURIDKE Through

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 60555. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 2123

M/s. M.Y. ELECTRONICS INDUSTRIES (PVT.) LTD. through Manager vs GOVERNMENT OF PAKISTAN (MINISTRY OF FINANCE), ISLAMABAD and 5 others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Customs · Exemptions / promissory estoppel

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 60575. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · K.L.R. 1994 Tax & Custom Cases 116

MOLASSES TRADING & EXPORT (Pvt) LIMITED vs FEDERATION OF PAKISTAN And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 59675. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 728

MUHAMMAD MUMTAZ KHAN BHABA vs SPECIAL COURT OF MR. JUSTICE MUNIR

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 60216. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Punjab Service Tribunal · 1994 · 1994 PLC (C.S.) 477

MUHAMMAD RAZAQ vs CONSERVATOR OF FOREST, RANGE MANAGEMENT

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 60281. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · PTCL 1994 CL. 222

Molasses Trading & Export (Pvt.) Limited. vs Federation Of Pakistan And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 59676. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1994 · 1994 PLD Lahore 175

NISHAT MILLS LTD. NISHATABAD, FAISALABAD vs THE FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 60716. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 738

Pir SABIR SHAH vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 60810. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 36

Rai RASHID AHMED KHAN vs PRESIDENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 60897. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLC (C.S.) 612

SHAMIMUDDIN vs SUPERINTENDENT OF POST OFFICE, MIRPUR KHAS CIRCLE And Others

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61159. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1994 · 1994 MLD 2500

SHAMSUDDIN and 10 others vs SPEAKER, BALOCHISTAN PROVINCIAL

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61165. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD 693

SHEHLA ZIA Versus WAPDA

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1994-02-12 (not independently checked).

Source: Pakistan Case Law record 200429. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 621

Syed WASEY ZAFAR and 4 others vs GOVERNMENT OF PAKISTAN through Secretary, Finance and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61307. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 712

THE ASSISTANT COLLECTOR, CUSTOMS, CENTRAL EXCISE AND SALES TAX, MARDAN DIVISION, MARDAN and 2 others vs M_s. GADOON TEXTILE MILLS LTD., SWABI through General Manager (Operation)

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61369. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · K.L.R. 1994 Tax & Custom Cases 43

THE COLLECTOR OF CUSTOMS KARACHI And Other vs (M/S.) NEW

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Arts 78-84 budget / supplementary and excess grants

Explore 2 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 363

THE COLLECTOR OF CUSTOMS, KARACHI And Other vs Messrs NEW

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Arts 78-84 budget / supplementary and excess grants

Explore 2 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61378. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 363

THE COLLECTOR OF CUSTOMS, KARACHI and others vs Messrs NEW

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Arts 78-84 budget / supplementary and excess grants

Explore 2 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61380. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1994 · 1994 PTD 1442

TRIBHOVANDAS BHIMJI ZAVERI vs UNION OF INDIA and others

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61433. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · PTCL 1994 CL. 448

The Collector Of Customs, Karachi And Other vs M/S. New Electronics (Pvt.)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Arts 78-84 Consolidated Fund / Public Account / appropriation · Arts 78-84 budget / supplementary and excess grants

Explore 2 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61379. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 SCMR 285

UNION OF INDIA Versus W.N. CHADHA

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit · CCI Arts 153-154 · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212946. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1994 · 1993 SCMR 285

UNION OF INDIA and another vs W. N. CHADHA

Comparative foreign · judgment not checked

Arts 168-171 Auditor-General / audit · CCI Arts 153-154 · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61451. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1994 · 1994 PLD Supreme Court 212

Z1LA COUNCIL, SHEIKHUPURA Through Its Chairman vs M/S. MIAN TYRE &

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general)

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 61525. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1993 · 1993 PLD Lahore 194

AYAZ TEXTILE MILLS LTD. vs FEDERATION OF PAKISTAN through Secretary

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55113. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · PTCL 1993 CL. 539

Assistant Director, Intelligence And Investigation, Karachi vs M/S. B.R.

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55096. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 39

CENTRAL BOARD OF REVENUE and others vs CHANDA MOTORS

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55203. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1993 · 1993 PTD 1616

CHHATHU RAM and others vs COMMISSIONER OF INCOME TAX and others

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55236. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 73

COMMISSIONER OF INCOME TAX vs SHAHNAWAZ LTD. and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55258. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PTD 443

COMMISSIONER OF INCOME TAX, COMPANIES II, KARACHI and others vs S.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55264. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 1267

COMMISSIONER OF INCOME-TAX, COMPANIES II, KARACHI Versus S. SULTAN ALI JEOFFREY

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212802. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 338

EXCISE AND TAXATION OFFICER, KARACHI Versus BURMAH SHELL STORAGE AND DISTRIBUTION COMPANY OF PAKISTAN LTD.

Pakistan source bodies · judgment not checked

Agricultural income tax · Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212848. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 1635

GOLDEN ORAPHIES (Pvt.) LTD. and 12 others vs DIRECTOR OF VIGILANCE, CENTRAL EXCISE, CUSTOMS AND SALES TAX and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55594. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PLD Supreme Court 341

GOVERNMENT OF BALOCHISTAN through AdditionalChief Secretary vs AZIZULLAH MEMON and 16 others

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1993-04-10 (not independently checked).

Source: Pakistan Case Law record 55596. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PLD Supreme Court 176

GOVERNMENT OF PAKISTAN and others vs MUHAMMAD ASHP AF and others

Pakistan source bodies · judgment not checked

Arts 4/24/18/10A limits on taxation · Customs · Delegation / ultra vires SROs and notifications · Interpretation / presumptive tax - Elahi Cotton landmark · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55603. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1993 · PTCL 1993 CL. 677

Gadoon Textile Mills Ltd vs Assistant Collector and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55500. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

House of Lords · 1993 · 1993 SCMR 1019

HART vs PEPPER (INSPECTOR OF TAXES)

Comparative foreign · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55720. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1993 · 1993 PTD 1100

I.T.A. No. 250/IB of 1989-90

Pakistan source bodies · judgment not checked

Arts 165/165A intergovernmental immunity

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226198. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PLD Supreme Court 136

ITTEHAD CHEMICALS vs ISLAMIC REPUBLIC OF PAKISTAN through Additional

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs · Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55818. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · PTCL 1993 CL. 620

Ittehad Chemicals vs Islamic Republic Of Pakistan Through Addititonal

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55819. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1993 · 1993 PTD 993

KARAMCHAND PREMCHAND P. LTD. vs COMMISSIONER OF INCOME-TAX (

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 55899. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · PTCL 1993 CL. 608

M/S. Abdul Wahid Abdul Majid vs Government Of Pakistan And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56990. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · PTCL 1993 CL. 188

M/S. Army Welfare Sugar Mills Ltd. And Other vs Federation Of Pakistan And

Pakistan source bodies · judgment not checked

Customs · Delegation / ultra vires SROs and notifications · Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56996. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · PTCL 1993 CL. 590

M/S. Latif Brother vs Deputy Collector, Customs, Lahore

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57015. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 17

M/s ABDUL WAHID ABDUL MAJID vs GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56987. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 900

M/s. GLOBE TEXTILE MILLS (O.E.) LIMITED, KARACHI vs TEXTILE COMMISSIONER,

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57008. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

High Court of Azad Jammu and Kashmir · 1993 · K.L.R. 1993 Civil Cases 369

MALIK MUHAMMAD MISKEEN And Other vs GOVERNMENT OF PAKISTAN Through SECRETARY, KASHMIR AFFAIRS AND NORTHERN AFFAIRS DIVISION, ISLAMABAD And Other

AJK source bodies · judgment not checked

Arts 78-84 budget / supplementary and excess grants

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56029. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 1905

MOLASSES TRADING & EXPORT (Pvt.) LIMITED vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Customs · Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56240. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1993 · PTCL 1993 FC. 1

M_S. Ujagar Prints Etc. Etc. , Kwality Silk Mills And Another Etc. Etc vs Union Of India And Other Etc.Union Of India And Other

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57031. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 1224

Messrs PACKAGES LIMITEDs vs THE COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56137. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PLD Supreme Court 233

Messrs PREMIER MACHINERY WORKS, KARACHI and otherss vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56143. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PTD 223

Messrs PREMIER MACHINERY WORKS, KARACHI vs COMMISSIONER OF INCOME

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56144. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1993 · 1993 PLD Karachi 5

Mst. AMINA and 4 others vs GOVERNMENT OF SINDH through the Secretary, .

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 56278. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PLD 473

NAWAZ SHARIF Versus PRESIDENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Arts 78-84 Consolidated Fund / Public Account / appropriation · CCI Arts 153-154 · Double taxation · Public expenditure / accountability · Recovery of tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200423. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 1993 · 1993 CLC 1165

NOVELTY ENTERPRISES LIMITED,TARIQABAD, MIRPUR through General Manager vs DEPUTY COLLECTOR, EXCISE AND TAXATION_SALES TAX OFFICER and 5 others

AJK source bodies · judgment not checked

Retrospectivity / past and closed transactions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57146. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 1406

PAKISTAN SERVICES LIMITED Versus COMMISSIONER OF INCOME TAX (REVISION), KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212812. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PTD 1047

PAKISTAN SERVICES LIMITED vs COMMISSIONER OF INCOME TAX (REVISION), KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57176. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 266

REGIONAL COMMISSIONER, INCOME-TAX COMPANIES II, KARACHI Versus S. SULTAN ALI JEOFFREY S. Muhammad Shahudul Haque, Advocate Supreme Court and Akhlaque Ahmed Siddiqui

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212846. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1993 · 1993 PLD Karachi 87

SALFI TEXTILE MILLS LTD., KARACHI vs COLLECTOR OF CUSTOMS

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57428. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 1993 · 1993 PLC(CS) 1124

SHIREEN DIL KHAN NIAZI Versus SECRETARY, MINISTRY OF DEFENCE

AJK source bodies · judgment not checked

Art 163 professions tax · Arts 78-84 budget / supplementary and excess grants · Immovable property / capital value tax · Recovery of tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 224371. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 1276

THE COMMISSIONER OF INCOME TAX, CENTRAL ZONE 'B', KARACHI vs M/s.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1993-01-11 (not independently checked).

Source: Pakistan Case Law record 57740. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PTD 459

THE COMMISSIONER OF INCOME TAX, CENTRAL ZONE KARACHI vs M/s.

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57742. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PTD 383

THE COMMISSIONER OF INCOME TAX, COMPANIES II, INCOME TAX BUILDING, KARACHI vs Messrs GENERAL TYRE AND RUBBER COMPANY OF PAKISTAN LTD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57743. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 PTD 61

THE REGIONAL COMMISSIONER, INCOME-TAX COMPANIES II, KARACHI and others vs S. SULTAN ALI JEOFFREY and another

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 57762. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 468

UNION COUNCIL, ALI WAHAN, SUKKUR Versus ASSOCIATED CEMENT (PVT.) LIMITED

Pakistan source bodies · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212856. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 1718

ZAHEERUDDIN and others vs THE STATE and others

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1993-07-03 (not independently checked).

Source: Pakistan Case Law record 57905. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1993 · 1993 SCMR 454

ZILA COUNCIL, JHELUM Versus I.C.I. PAKISTAN LTD. (FORMERLY ICI PAKISTAN MANUFACTURERS LIMITED), KHEWRA, DISTRICT JHELUM

Pakistan source bodies · judgment not checked

Constitutional validity of tax levies (general) · Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212855. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · K.L.R. 1992 Tax & Custom Cases 42

A & B FOOD INDUSTRIES LIMITED vs COMMISSIONER OF INCOME TAX_SALES, KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 51789. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 545

A & B FOOD INDUSTRIES LIMITED. vs COMMISSIONER OF INCOME-TAX_SALES, KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Customs · Distribution of taxing power / pith and substance · Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 51790. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 663

A&B FOOD INDUSTRIES LIMITED vs COMMISSIONER OF INCOMETAX_SALES, KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Customs · Distribution of taxing power / pith and substance · Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 51793. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PLD Supreme Court 485

ASSISTANT DIRECTOR, INTELLIGENCE AND INVESTIGATION, KARACHI vs M/S B.R.

Pakistan source bodies · judgment not checked

Customs · Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52122. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · PTCL 1992 CL. 310

Appellants_Mian Nazir Sons Industries Ltd. and another. J.R.S. Industries Ltd. and another vs Respondents_Govemment of Pakistan and others. Government of Pakistan and others_

Pakistan source bodies · judgment not checked

Customs · Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52080. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 1681

CENTRAL BOARD OF REVENUE and others vs CHANDA MOTORS

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52214. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 570

COMMISSIONER OF INCOME-TAX COMPANY'S II, KARACHI vs Messrs NATIONAL

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52279. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1992 · 1992 PTD 273

COMMISSIONER OF INCOME-TAX vs NAWAB MIR BARKAT ALI KHAN

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52313. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 687

COMMISSIONER OF INCOMETAX COMPANY'S II, KARACHI vs Messrs NATIONAL

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52343. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1992 · K.L.R. 1992 Shariat Cases 1

DR. MAHMOOD-UR-RAHMAN FAISAL AND ANOTHER vs SECRETARY, MINISTRY

Pakistan source bodies · judgment not checked

Islamic injunctions / FSC fiscal · Zakat / ushr / Islamic fiscal order

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52408. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1992 · 1992 PLD 1

DR. MAHMOOD-UR-RAHMAN FAISAL Versus SECRETARY, MINISTRY OF LAW, JUSTICE AND PARLIAMENTARY AFFAIRS, GOVERNMENT OF PAKISTAN, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 73 money bills / Finance Acts · Arts 78-84 budget / supplementary and excess grants · Immovable property / capital value tax · Islamic injunctions / FSC fiscal · Public debt / borrowing Arts 166-167 · Recovery of tax · WWF / WPPF · Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197665. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1992 · 1992 PLD 195

DR. MAHMOOD-UR-RAHMAN FAISAL Versus SECRETARY, MINISTRY OF LAW, JUSTICE AND PARLIAMENTARY AFFAIRS, GOVERNMENT OF PAKISTAN, ISLAMABAD

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Fee vs tax · Provincial sales tax on services - BRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197667. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 1755

Dr. M.B. ANKALSARIA vs COMMISSIONER OF WEALTH TAX, KARACHI

Pakistan source bodies · judgment not checked

Agricultural income tax · Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52406. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PLD Supreme Court 723

FEDERATION OF PAKISTAN Through Secretary, Ministry Of Law, Justice And Parliamentary Affairs, Islamabad And Other vs AFTAB AHMAD KHAN SHERPAO And Other

Pakistan source bodies · judgment not checked

CCI Arts 153-154 · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52481. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1992 · 1992 PLD Peshawar 191

GADOON TEXTILE MILLS LTD vs ASSISTANT COLLECTOR And Other

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52493. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PLD Supreme Court 455

GLAXO LABORATORIES OF PAKISTAN LTD vs FEDERATION OF PAKISTAN And Other

Pakistan source bodies · judgment not checked

Provincial sales tax on services - SRB

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52579. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 750

GOVERNMENT OF NORTH‑WEST FRONTIER PROVINCE through Secretary Agriculture and others vs RAHIMULLAH and others

Pakistan source bodies · judgment not checked

Agricultural income tax · Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52586. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PLD 595

HAKIM KHAN Versus GOVT. OF PAKISTAN

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1992-07-19 (not independently checked).

Source: Pakistan Case Law record 200413. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 726

Haji MUHAMMAD SHAFT and others vs WEALTH TAX OFFICER and others

Pakistan source bodies · judgment not checked

Immovable property / capital value tax · Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52673. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PLD Supreme Court 646

Khawaja AHMAD TARIQ RAHIM vs THE FEDERATION OF PAKISTAN Through Secretary, Ministry Of Law AndParliamentary Affairs,Islamabad And Another

Pakistan source bodies · judgment not checked

CCI Arts 153-154 · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52897. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1992 · 1992 CLC 2300

M/s. FATEH TEXTILE MILL LIMITED through Resident Director vs PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53885. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · PTCL 1992 CL. 23

M/s. Humayun Ltd. vs Pakistan and others.

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53888. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · PTCL 1992 CL.181

M/s. Julian Hoshang Dinshaw Trust and others vs Income Tax Officer, Circle

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53891. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 1648

M/s. PAKISTAN TOBACCO CO. LTD. vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53897. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1992 · 1992 PTD 483

MAHADEO PRASAD RAIS by his Legal Heirs vs INCOME-TAX OFFICER, 'A' WARD, GORAKHPUR and another

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 52981. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 1

MESSRS JULIAN HOSHANG DINSHAW TRUST Versus INCOME-TAX OFFICER, CIRCLE XVIII SOUTH ZONE, KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228830. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 883

MIAN NAZIR SONS INDUSTRIES LTD. and anothers vs GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53180. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · K.L.R. 1992 Civil Cases 453

MIAN NAZIR SONS INDUSTRIES LTD. vs GOVERNMENT OF PAKISTAN And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53181. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PLD 492

MOHTRAMA BENAZIR BHUTTO Versus PRESIDENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200412. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1992 · 1992 PLD 445

MUHAMMAD ISMAIL QURESHY Versus FEDERAL GOVERNMENT OF PAKISTAN THROUGH SECRETARY, LAW AND PARLIAMENTARY AFFAIRS, ISLAMABAD

Pakistan source bodies · judgment not checked

Islamic injunctions / FSC fiscal

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197676. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 1652

Messrs ARMY WELFARE SUGAR MILLS LTD. and others vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Customs · Delegation / ultra vires SROs and notifications · Exemptions / promissory estoppel

Explore 1 legislation research lead(s)

General Clauses Act, 1897
Exact normalised title in supplied headnote law list; judgment and instrument identity not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1992-04-26 (not independently checked).

Source: Pakistan Case Law record 53081. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 250

Messrs JULIAN HOSHANG DINSHAW TRUST and others vs INCOMETAX

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53111. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 1083

Messrs LATIF BROTHERSs vs DEPUTY COLLECTOR, CUSTOMS, LAHORE and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53117. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · KL.R. 1992 Tax & Custom Cases 96

Messrs LATIF Brother vs DEPUTY COLLECTOR, CUSTOMS, LAHORE And Other

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53116. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 1941

Mrs. RAFIA AHMED vs EXCISE AND TAXATION OFFICER and others

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53267. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1992 · 1992 PLD Lahore 462

NATIONAL INDUSTRIAL COOPERATIVE CREDIT CORPORATION LTD. AndAnother vs PROVINCE OF PUNJAB_GOVERNMENT OF PUNJAB, Through Secretary, CooperativeDepartment And Another

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 53956. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 576

PAKISTAN INDUSTRIAL DEVELOPMENT CORPORATION vs PAKISTAN through the Secretary, Ministry of Finance

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 54040. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 SCMR 891

PAKISTAN INDUSTRIAL DEVELOPMENT CORPORATION vs PAKISTAN through the Secretary, Ministry of Finance (Copy)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Deeming fictions · Double taxation · Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 54039. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · K.L.R. 1992 Tax & Custom Cases 112

PAKISTAN INDUSTRIAL DEVELOPMENT CORPORATION vs PAKISTAN, THROUGH THE SECRETARY, MINISTRY OF FINANCE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax · Double taxation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 54041. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1992 · 1992 PTD 1632

SOLI M. COWASJEE and others vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 54404. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · PTCL 1991 CL. 453

Amanullah Khan And Other vs The Federal Government Of Pakistan Through Secretary, Ministry Of Finance, Islamabad And Other

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 47929. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PTD 573

COMMISSIONER OF INCOME-TAX (CENTRAL), KARACHI vs Masers FAKIR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 48227. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1991 · 1991 PTD 869

COMMISSIONER OF INCOME-TAX, CENTRAL ZONE,---A--- KARACHI vs Messrs.

Pakistan source bodies · judgment not checked

Deeming fictions

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 48294. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1991 · 1991 PTD 1143

COMMISSIONER OF INCOME-TAX, MADRAS vs P. DORAISWAMY CHETTY

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 48296. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PLD Supreme Court 280

COMMISSIONER OF INCOMETAX (CENTRAL), KARACHI vs Messrs FAKIR

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 48299. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1991 · 1991 PLD 35

DR. MAHMOOD-UR-RAHMAN FAISAL, CHAIRMAN, TEHRIK-E-INQALAB ISLAM, RAWALPINDI Versus SECRETARY, MINISTRY OF JUSTICE, LAW AND PARLIAMENTARY AFFAIRS, ISLAMABAD

Pakistan source bodies · judgment not checked

Zakat / ushr / Islamic fiscal order

Explore 1 legislation research lead(s)

Zakat and Ushr Ordinance, 1980
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197660. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 SCMR 134

Haji MUHAMMAD SHAFI And Others vs WEALTH TAX OFFICER And Other

Pakistan source bodies · judgment not checked

Property tax

Explore 1 legislation research lead(s)

West Pakistan Urban Immovable Property Tax Act, 1958
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 48795. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 SCMR 1041

I.A. SHARWANI And Others vs GOVERNMENT OF PAKISTAN Through Secretary,Finance Division, Islamabad And Other _

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1981-07-01 (not independently checked).

Source: Pakistan Case Law record 48876. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1991 · 1991 PLD 1

KHALID MALIK Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1990-10-18 (not independently checked).

Source: Pakistan Case Law record 199663. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1991 · 1991 PLD 78

KHAWAJA AHMAD TARIQ RAHIM Versus FEDERATION OF CASE , Agha Muhammad Dilawar Khan

Pakistan source bodies · judgment not checked

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1990-10-14 (not independently checked).

Source: Pakistan Case Law record 198487. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 SCMR 2475

METALEX CORPORATION LTD. vs COMMISSIONER OF SALES TAX

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49488. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PTD 1018

METALEX CORPORATION LTD. vs COMMISSIONER OF SALES TAX

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49489. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1991 · 1991 MLD 715

MIRPURKHAS SUGAR MILLS LIMITED vs DISTRICT COUNCIL, THARPARKAR

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49529. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1991 · 1991 PLD Karachi 372

MUKHTAR AHMED SHAIKH vs GOVERNMENT OF SINDH and 2 others

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 50558. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PLD Supreme Court 422

Major, General (Retd.) SHER ALI KHAN vs COMMISSIONER OF INCOMETAX AND GIFT TAX

Pakistan source bodies · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49246. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1991 · 1991 PLC (C.S.) 109

Malik LAL KHAN vs DISTRICT AND SESSIONS JUDGE, RAWALPINDI

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49261. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PLD Supreme Court 963

Messrs HUMAYUN Ltd. vs PAKISTAN and others

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49408. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1991 · 1991 PLD Karachi 208

Messrs NIZAM IMPEX through Partner Muhammad Arif vs THE GOVERNMENT

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49439. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PLD Supreme Court 884

Messrs QAISER BROTHER (PVT.) LIMITED vs GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49458. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 SCMR 90

Messrs R.H. GHANI vs ASSISTANT COLLECTOR OF CUSTOMS And Other

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 49459. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PLD Supreme Court 546

PAKISTAN through Secretary, Ministry of Commerce and 2 others vs SALAHUDDIN and 3 others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 50858. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 SCMR 721

SALLY TEXTILE MILLS. LIMITED, Messrs FAZAL SHAFIQ TEXTILE MILLS (PVT.)

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 51163. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1991 · 1991 CLC 456

SANGHAR SUGAR MILLS LTD. vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and 5 others

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 51175. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1991 · 1991 PLD Supreme Court 329

SOHAIL JUTE MILLS Ltd. and others vs FEDERATION OF PAKISTAN through Secretary, Ministry of Finance and others

Pakistan source bodies · judgment not checked

Customs · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 51374. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · PTCL 1990 CL. 576

1. Abbasi Textile Mills Ltd. 2. Philips Electrical Industries Of Pakistan Ltd. vs Commissioner Of Salestax (East), Karachi. Commissioner Of Sales Tax (East), Karachi_

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44632. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PTD 189

ABBASI TEXTILE MILLS LTD. vs COMMISSIONER OF SALES TAX (EAST), KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44643. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 422

ABBASI TEXTILE MILLS LTD. vs COMMISSIONER OF SALES TAX (EAST), KARACHI (Copy)

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44642. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1990 · 1990 PLD Peshawar 192

AFTAB AHMAD KHAN SHERPAO, PRESIDENT OF PAKISTAN PEOPLES PARTY, N.W.F.P. vs THE GOVERNOR, N.W.F.P. and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44770. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 1092

AMAN ULLAH KHAN and others vs THE FEDERAL GOVERNMENT OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Customs

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1990-06-20 (not independently checked).

Source: Pakistan Case Law record 44861. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PTD 840

COMMISSIONER OF INCOME-TAX, LAHORE vs Messrs ELECTRO CABLE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45111. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD 513

DARSHAN MASIH Versus THE STATE

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1989-03-15 (not independently checked).

Source: Pakistan Case Law record 200369. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1990 · 1990 PLC (C.S.) 313

Dr. Mrs. SURAYA DURRANI vs SECRETARY, GOVERNMENT PUNJAB, HEALTH

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45192. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 626

FEDERAL LAND COMMISSION through its Senior Member, Islamabad vs SHER

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45282. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 68

GOVERNMENT OF PAKISTAN and others vs Messrs HASHWANI HOTEL LTD.

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45403. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · PTCL 1990 CL. 427

Government Of Pakistan Etc. vs Hashwani Hotel Limited [M/S.]

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45404. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1990 · 1990 PTD 463

I.T. AS NOS. 1348/KB, 1401/KB, 1402/KB, 1584/KB, 1403/KB, 1583/KB, 242/KB, Versus I.T. AS NOS. 1348/KB, 1401/KB, 1402/KB, 1584/KB, 1403/KB, 1583/KB, 2

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236358. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1990 · 1990 PTD 1014

I.T.As. Nos.693(IB) & 694(IB) of 1987‑88

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236338. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1990 · 1990 PTD 348

LTA. No. 919/KB of 1987‑88

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236353. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1990 · 1990 MLD 317

MIRPURKHAS SUGAR MILLS Ltd. vs DISTRICT COUNCIL, THARPARKAR and 2

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 46030. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1990 · 1990 CLC 136

MUBARAK ALI KHAN And 7 Others vs GOVERNMENT OF THE PUNJAB Through Secretary, FinanceDepartment, Civil Secretariat, Lahore And ANOTHER

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 46224. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1990 · 1990 MLD 126

Messrs GUL AHMED TEXTILE MILLS Ltd. vs THE COLLECTOR OF CUSTOMS

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45933. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 SCMR 1187

Messrs NIZAM IMPEX and anothers vs GOVERNMENT OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45961. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PTD 768

Messrs NOON SUGAR MILLS LIMITED vs The COMMISSIONER OF INCOME-TAX, RAWALPINDI

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 45962. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 832

PAKISTAN CENTRAL COTTON COMMITTEE, KARACHI vs COLONY THAL TEXTILE

Pakistan source bodies · judgment not checked

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 46903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLC 176

PRINTING CORPORATION OF PAKISTAN vs PROVINCE OF SIND and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 46940. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 452

PRINTING CORPORATION OF PAKISTAN vs PROVINCE OF SIND and others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Agricultural income tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 46941. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD 99

QAZALBASH WAQF Versus CHIEF LAND COMMISSIONER

Pakistan source bodies · judgment not checked

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200375. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1990 · 1990 PLD Karachi 402

SAYPHIRE TEXTILE MILLS Ltd. and 9 others vs GOVERNMENT OF SINDH and others

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 47141. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 1034

THE CHAIRMAN, RAILWAY BOARD, LAHORE and others vs Messrs M.

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 47377. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1990 · 1990 PLD Supreme Court 990

THE COMMISSIONER OF INCOMETAX, RAWALPINDI ZONE, RAWALPINDI vs Messrs Haji MAULA BUX CORPORATION LIMITED SARGODHA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 47386. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1990 · 1990 PLD Quetta 1

USMAN LTD vs THE COLLECTOR OF CUSTOMS (APPRAISEMENT) CUSTOMS

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 47460. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1990 · PTCL 1990 CL. 525

Usman Limited. vs The Collector Of Customs (Appraisement), Quetta And Another

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 47459. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1990 · 1990 PLD Lahore 401

WASI ZAFAR vs SPEAKER PROVINCIAL ASSEMBLY

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 47489. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PLD 613

AZIZ A. SHEIKH Versus COMMR. OF INCOME-TAX

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200354. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Bombay High Court · 1989 · PTCL1989 FC. 281

Apar Private Ltd. And Other vs Union Of India And Other

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40077. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PTD 909

COMMISSIONER OF AGRICULTURAL INCOME-TAX, EAST BENGAL vs B.W.M.

Pakistan source bodies · judgment not checked

Agricultural income tax · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40403. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

karnataka High Court · 1989 · 1989 PTD 315

COMMISSIONER OF INCOME-TAX vs A.B.V. GOWDA I.T.R. , 11

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40425. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1989 · 1989 PTD 135

COMMISSIONER OF INCOME-TAX, CENTRAL ZONE 'B', KARACHI vs ZAKIA

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40450. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · 1989 PTD 164

COMMISSIONER OF INCOME-TAX, KANPUR vs BEHARI LAL RAM CHARAN LTD.

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40456. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PLD Supreme Court 123

Ch. MUHAMMAD ALI vs Mian ABDUR REHMAN

Pakistan source bodies · judgment not checked

Property tax

Explore 1 legislation research lead(s)

West Pakistan Urban Immovable Property Tax Act, 1958
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40346. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 SCMR 1901

Chaudhry FAZAL HUSSAIN vs BARKAT ALI and 2 others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40376. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PLD Supreme Court 396

ELECTION COMMISSION OF PAKISTAN through its Secretary vs JAVAID HASHMI and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40598. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1989 · 1989 PTD 42

ELECTRIC LAMP MANUFACTURERS OF PAKISTAN LTD. vs THE GOVERNMENT OF PAKISTAN through Secretary Finance, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40600. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PLD Supreme Court 166

FEDERATION OF PAKISTAN and others vs Haji MUHAMMAD SAIFULLAH KHAN and others

Pakistan source bodies · judgment not checked

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Named instrument in freshly retrieved secondary headnote law list; exact instrument and judgment passage unchecked

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1988-10-05 (not independently checked).

Source: Pakistan Case Law record 40724. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · 1989 PTD 961

FRIENDS SONS AND PARTNERSHIP CONCERN vs THE DEPUTY COLLECTOR, CENTRAL EXCISE AND SALES TAX, LAHORE and 3 others

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40752. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · PTCL 1989 CL. 385

Friend Sons (M/S.) And Other vs The Deputy Collector, Central Excise &

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40750. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · 1989 PTD 527

GANESH DASS SREERAM and others vs INCOME-TAX OFFICER, A' WARD, SHILLONG and others

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40759. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 SCMR 1612

GHULAM HAIDER and others vs GOVERNMENT OF THE PUNJAB and others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Property tax

Explore 2 legislation research lead(s)

PUNJAB URBAN IMMOVABLE PROPERTY (VALIDATION OF TAX) ACT, 1976
Named-title match in supplied search snippet; judgment relationship not checked

PUNJAB URBAN IMMOVABLE PROPERTY TAX ACT, 1958
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40816. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1989 · 1989 PLD Karachi 371

HABIB BANK LIMITED vs Messrs WA HEED TEXTILE MILLS LIMITED and 5 others--

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 40994. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1989 · 1989 PTD 743

I.T.A. s Nos. 254 to 256/LB of/1984-85, 1906/LB to 2876/LB of 1986, 87 1842/LBI/DB and 1843/LBI/DB of 1987-88

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236324. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1989 · 1989 PTD 1004

I.TA. No.1963/KB of 1987-88

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236278. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1989 · 1989 PTD 652

I.TA. No.2038/KB of 1984-85

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 236316. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · 1989 PLD Lahore 47

IBRAHIM TEXTILE MILLS LTD. vs FEDERATION OF PAKISTAN and others

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41168. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · 1989 PTD 353

INCOME-TAX OFFICER, CALCUTTA and others vs RADHESHYAM LADIA

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41230. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · PTCL 1989 FC. 41

Income Tax Officer, Calcutta And Other vs Radheshyam Ladia

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41228. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · 1989 PTD 233

JAGDISH SUGAR MILLS LTD. vs THE C.I.T., LUCKNOW

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41291. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Delhi High Court · 1989 · PTCL1989 FC. 151

Jain Shudh Vanaspati Ltd. And Another vs Union Of India And Other

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41295. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · 1989 PTD 350

KASTUR I LAL HARLAL vs STATE OF U.P. and others

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41380. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · PTCL 1989 FC. 49

Kasturi Lal Harlal (M/S.) vs State Of U.P. And Other

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41381. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PTD 935(2)

Lt. Col. (Retd). AMANULLAH KHAN and another vs PAKISTAN and others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41540. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1989 · 1989 PLD Quetta 25

MUHAMMAD ANWAR DURRANI vs PROVINCE OF BALUCHISTAN through Chief Secretary and 10 others

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 42376. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · 1989 PLD Lahore 337

Messrs FRIENDS SONS AND PARTNERSHIP CONCERN vs THE DEPUTY

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41801. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · 1989 CLC 1692

Messrs NISHAT MILLS Ltd. vs GOVERNMENT OF PAKISTAN And OTHER

Pakistan source bodies · judgment not checked

Exemptions / promissory estoppel

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41841. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PLD Supreme Court 232

Messrs YOUSUF REROLLING MILLS vs THE COLLECTOR OF CUSTOMS and anothers

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41886. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PTD 1169

Mian AZIZ A. SHEIKH vs THE COMMISSIONER OF INCOME-TAX INVESTIGATION, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41902. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PTD 894

Mian AZIZ A. SHEIKH vs THE COMMISSIONER OF INCOME-TAX, INVESTIGATION, LAHORE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 41903. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 PLD Supreme Court 568

NASIR ABBAS vs MANZOOR HAIDER SHAH

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 43212. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1989 · 1989 PLD Quetta 74

NOORI TRADING CORPORATION (PVT.) LTD. and others vs FEDERATION OF PAKISTAN through the Ministry of Finance, Islamabad and 3 others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 43362. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · 1989 PLD Lahore 121

PUNJAB CABLES vs GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 43502. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · 1989 PLD Lahore 237

PUNJAB STEEL LIMITED vs DEPUTY COLLECTOR OF CUSTOMS, DRY PORT, LAHORE and others

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 43519. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1989 · PTCL 1989 CL. 164

Punjab Cables (Pvt.) Limited. vs Govt, Of Pakistan

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 43501. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1989 · 1989 PTD 811

RAJA RAM KUMAR BHARGAVA by Legal Heirs. vs UNION OF INDIA

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 43593. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 SCMR 220

SHAH MUHAMMAD PATEL vs Haji WALIUDDIN

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 43945. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1989 · 1989 PLD Karachi 404

SHARAF FARIDI and 3 others vs THE FEDERATION OF ISLAMIC REPUBLIC OF 'PAKISTAN through Prime Minister of Pakistan and anothers

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44008. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1989 · 1989 PLD Karachi 513

SHAUKAT HUSSAIN vs Mst. RUBINA and others

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44027. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · 1989 SCMR 1332

THE PAKISTAN SHIPPING CORPORATION and anothers vs RUSTAM F. COWASJEE and others

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979 · Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44356. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1989 · 1989 PTD 1048

TRUSTEES OF THE PORT OF KARACHI vs CENTRAL BOARD OF REVENUE and another

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44422. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1989 · PTCL1989 CL. 203

The Commissioner Of Sales Tax. vs Shafiq Corporation (Pvt.) Ltd (M_S.)

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 44342. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 PLD 670

ABDUR RAHIM- ALLAH DITTA Versus FEDERATION OF PAKSITAN

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200334. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 PLD 416

BENAZIR BHUTTO (MISS) Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979 · Public expenditure / accountability · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200320. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 PLD 370

BISVIL SPINNERS LTD. Versus SUPERINTEDENT, CENTRAL EXISE & LAND CUSTOMS CIRCLE, SHEIKHUPURA

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Customs · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200309. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1988 · 1988 PTD 1055

COMMISSIONER OF INCOME-TAX, BIHAR, PATNA Versus AMAR SINGH GOWAMAL & SONS, JHARIA, DHANBAD

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228763. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1988 · 1988 PTD 907

COMMISSIONER OF INCOME-TAX, DELHI Versus BANSI DHAR & SONS

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228784. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1988 · 1988 PTD 920

COMMISSIONER OF INCOME-TAX, MADRAS Versus SHIVAKAMI CO. P. LTD.

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228785. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1988 · 1988 PTD 872

COMMISSIONER OF SALES TAX, U.P. Versus MESSRS AURIAYA CHAMBER OF COMMERCE, ALLAHABAD

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228777. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1988 · 1988 PTD 629

COMMISSIONER OF WEALTH TAX Versus MST. FOZIA MUGHIS

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228179. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1988 · 1988 PLD 99

INDUS AUTOMOBILE (PVT), LTD. Versus CENTRAL BOARD OF REVENUE

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199657. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 SCMR 1259

KARACHI MUNICIPAL CORPORATION Versus HARJINA SALT CHEMICALS (PAK.) LTD.

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 211748. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1988 · 1988 PLD 461

LAHORE TEXTILES & GENERAL MILLS LTD. Versus ISLAMIC REPUBLIC OF PAKISTAN

Pakistan source bodies · judgment not checked

Arts 78-84 budget / supplementary and excess grants

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 198434. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1988 · 1988 PTD 841

MAYA RANI PUNJ Versus COMMISSIONER OF INCOME-TAX, DELHI

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228772. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 PTD 535

MESSRS BISVIL SPINNERS LTD. Versus SUPERINTENDENT, CENTRAL EXCISE AND LAND CUSTOMS CIRCLE, SHEIKHUPURA AND ANOTHER

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Art 77 - tax only by Act / executive cannot tax · Customs · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228827. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1988 · 1988 PLD 725

MUHAMMAD SHARIF Versus FEDERATION OF PAKSITAN

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Evidence and source details

Live source metadata and citation checked; full judgment, propositions and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1988-09-27 (not independently checked).

Source: Pakistan Case Law record 198476. Imported from the 4 November 2026 research package; Metadata retrieved 2026-11-04. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 SCMR 1214

NATIONAL DETERGENTS LTD. Versus PROVINCE OF SIND

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 211714. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 SCMR 872

PAKISTAN INTERNATIONAL AIRLINES CORPORATION Versus COMMISSIONER INCOME-TAX (CENTRAL) KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212518. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 PTD 339

PAKISTAN INTERNATIONAL AIRLINES CORPORATION Versus THE COMMISSIONER INCOME-TAX (CENTRAL); KARACHI

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Provincial sales tax on services - PRA

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228825. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1988 · 1988 PTD 665

PARASHURAM POTTERY WORKS CO. LTD. Versus INCOME-TAX OFFICER, CIRCLE 1, WARD 'A', RAJKOT

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228765. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 PLD 398

RAFHAN MAIZE PRODUCTS CO. LTD. Versus COMMISSIONER OF INCOME-TAX

Pakistan source bodies · judgment not checked

Super tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200316. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1988 · 1988 SCMR 91

STANDARD PRINTING PRESS Versus SIND EMPLOYEES' SOCIAL SECURITY INSTITUTION

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 212530. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · PTCL 1987 CL. 99

Al-Samrez Enterprise vs The Federation of Pakistan

Pakistan source bodies · judgment not checked

Customs · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 35173. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1987 · PTCL 1987 FC. 412

Commissioner of Income Tax, Bihar, Patna. vs Amar Singh Gowamal and Sons, Jharia, Dhanbad

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 35586. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1987 · PTCL 1987 FC. 75

Commissioner of Sales Tax, U.P. vs M/s. Auriaya Chamber of Commerce,

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 35596. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · 1987 PLD Supreme Court 60

FAQIR MUHAMMAD KHURSHID AND Other vs CHIEF ADMINISTRATOR OF AUQAF

Pakistan source bodies · judgment not checked

Customs · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 35739. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1987 · 1987 PTD 217

H. ANRAJ Versus GOVERNMENT OF TAMIL NADU

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228757. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1987 · 1987 PLD Karachi 612

HABIB BANK Ltd. vs MUHAMMAD HUSSAIN and OTHERS

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 36046. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Income Tax Appellate Tribunal · 1987 · 1987 PTD 347

I.T.As. Nos. 1516-A to 1518/KB of 1982-1983

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 226029. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · PLD 1987 Supreme Court 276.

JAVAID SAIGOL AND 7 Orher vs THE COMMISSIONER OF INCOME TAX, LAHORE

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 36367. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · 1987 PTD (Trib) 39

Javaid Saigol & 7 others vs The Commissioner of In-

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 36366. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1987 · PTCL 1987 FC. 305

M/s. Raj Parkash Chemical Limited & another. vs Union of India & others,

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 38279. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · 1987 SCMR 1254

Messrs MIAN MUHAMMAD SHARIF & Co. vs COMMISSIONER OF INCOME TAX

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 36846. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1987 · 1987 P Cr. L J 2350

Mir MUHAMMAD NAWAZ KHOSO vs THE STATE through The Deputy

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 36948. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1987 · 1987 PLD Supreme Court 304

PAKISTAN AND Other vs PUBLIC AT LARGE AND Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 38485. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · 1987 PLD 304

PAKISTAN Versus PUBLIC AT LARGE

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200265. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · K.L.R. 1987 Labour and Service Cases 131

PAKISTAN vs PUBLIC AT LARGE

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes · Withholding agents / third-party collection

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 38524. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1987 · 1987 PLD Supreme Court 145

PIR BAKHSH REPRESENTED BY HIS LEGAL HEIRS AND Other vs THE CHAIRMAN, ALLOTMENT COMMITTEE AND Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Explore 1 legislation research lead(s)

CONSTITUTION OF PAKISTAN
Named-title match in supplied search snippet; judgment relationship not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 38545. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1987 · PTCL 1987 FC. 423

Reliance Jute and Indus-tries Limited. vs Commissioner of Income Tax, West Bengal

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 38707. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1987 · 1987 PTD 207

SMT. MAYA RANI PUNJ Versus COMMISSIONER OF INCOME-TAX, DELHI

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228756. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1986 · 1986 PTD 238

ABDUL REHMAN GORA Versus ASYA SULTANA

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228490. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 SCMR 1294

ADAMJEE INDUSTRIES LTD. Versus GOVERNMENT OF SIND

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 211426. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 SCMR 1917

AL SAMREZ ENTERPRISE vs THE FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Customs · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 30717. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1986 · 1986 PTD 530

COMMISSIONER OF INCOM-TAX, KANPUR Versus MESSRS MOTHER INDIA REFRIGERATION INDUSTRIES (P). LTD.

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228752. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 SCMR 1315

COMMISSIONER OF INCOME TAX (WEST) K ARACHI vs HAJI GULZAR And Sons

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 31105. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1986 · 1986 PTD 26

COMMISSIONER OF INCOME-TAX, PATIALA Versus (SRI) PIARA SINGH

Comparative foreign · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228750. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 SCMR 916

FEDERATION OF PAKISTAN AND Others vs Ch. MUHAMMAD ASLAM AND Other

Pakistan source bodies · judgment not checked

Customs · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 31344. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 SCMR 248

GENERAL BANK OF NETHERLAND Ltd. vs COMMISSIONER OF INCOME TAX, CENTRAL, KARACHI

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 31361. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 PLD 360

GOVERNMENT OF N.W.F.P. Versus SAID KAMAL SHAH

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200257. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · PTCL 1986 CL. 49

General Bark Of Netherland Ltd. Central, Karachi. vs Commissioner Of Income Tax

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 31362. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1986 · 1986 CLC 879

JUGOTEKSTIL IMPEX Versus SHAMS TEXTILE MILLS LTD.

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 206210. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 PLD Supreme Court 45

KH. ABDUL MAJEED vs CUSTODIAN OF EVACUEE PROPERTY AND OTHERS- s

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 31951. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1986 · 1986 PLD Quetta 148

MESSRS DAWOOD YAMAHA LTD. vs GOVERNMENT OF BALUCHISTAN AND 3

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 32263. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1986 · 1986 CLC 533

Messrs KHYBER ELECTRIC LAMPS MANUFACTURING LIMITED And Others vs CHAIRMAN, DISTRICT COUNCIL, PESHAWAR And ANOTHER

Pakistan source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 32282. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 SCMR 1675

Mrs. RAFIA AHMAD vs EXCISE AND TAXATION OFFICER 'H' DIVISION And Other

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 32419. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1986 · 1986 PLD Quetta 321

PROVINCE OF BALUCHISTAN vs MESSRS TRIBAL FRIENDS COMPANY, LORALAI

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 33781. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1986 · 1986 CLC 2995

Raja KHURSHID ALI vs Dr. ABDUL MALIK And 5 OTHER

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 33921. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1986 · 1986 PLD Federal Shariat Court 49

Raja KHUSHBAKHTURREHMAN AND ANOTHER vs THE PROVINCE OF PUNJAB

Pakistan source bodies · judgment not checked

Islamic injunctions / FSC fiscal

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 33922. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1986 · 1986 PLD Supreme Court 200

Sh. IHSANUL HAQ PIRACHA vs MR. WASIM SAJJAD AND OTHERS

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 34174. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1986 · 1986 PLD Lahore 428

ZIAUR REHMAN vs THE STATE

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 34790. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · 1985 PLD Supreme Court 407

ABDUL GHAFOOR AND OTHERS vs MUHAMMAD SHAFI AND OTHERS

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 26006. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · 1985 SCMR 2027

COMMISSIONER OF INCOME TAX, CENTRAL ZONE "D" vs M.A. MUNIM

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 26729. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · 1985 PLD Supreme Court 118

COMMISSIONER OF INCOME-TAX, KARACHI vs MESSRS SHENNIHEN STEAMSHIP

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 26760. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1985 · 1985 PTD 488

COMMISSIONER OF SALES-TAX (CENTRAL ZONE), KARACHI vs MESSRS A & B

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 26775. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1985 · 1985 PLD Quetta 29

DAWOOD AND 3 OTHERss vs JAMILUR REHAMAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 26801. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · 1985 SCMR 901

FEDERATION OF PAKISTAN And Others vs MUBARIK ALI

Pakistan source bodies · judgment not checked

Arts 78-84 Consolidated Fund / Public Account / appropriation

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27000. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1985 · 1985 PLD Federal Shariat Court 305

In re : INDUSTRIAL RELATIONS- ORDINANCE (XXIII of 1969) AND OTHERS vs NOT

Pakistan source bodies · judgment not checked

Art 163 professions tax · Immovable property / capital value tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27424. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1985 · 1985 PLD Federal Shariat Court 344

In re : ISLAMISATION OF LAWS vs NOT

Pakistan source bodies · judgment not checked

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27425. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1985 · 1985 PLD Federal Shariat Court 193

In re _ ISLAMIZATION OF LAWS vs NOT

Pakistan source bodies · judgment not checked

Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27426. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

High Court of Azad Jammu and Kashmir · 1985 · 1985 PLD Azad J & K 95

JAMMU AND KASHMIR TEHRIK AMMAL PARTY, AND 11 OTHERS vs THE AZAD STATE OF JAMMU AND KASHMIR AND ANOTHERs

AJK source bodies · judgment not checked

Entry 49 / provincial sales tax on services

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27515. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · PTCL 1985 (CL.) 342

M/S. Abdul Ghaffar I. Davera vs The Central Board Of Revenue And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 29207. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1985 · PTCL 1985 (CL.) 167

M/S. Universal Brushes Ltd. vs The Superintendent, Central Excise And 2

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 29221. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 1985 · PLD 1985 SC (A J & K) I

MUHAMMAD SULEMAN AND ANOTHERs vs JAVED 1QBAL AND OTHERS

AJK source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 29017. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · 1985 SCMR 912

Messrs ABDUL GHAFFAR I, DAVERA vs The CENTRAL BOARD OF REVENUE And Other

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27900. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1985 · 1985 CLC 304

Messrs HUMAYUN Ltd. vs PAKISTAN through Secretary, Ministry of Finance

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27954. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · 1985 SCMR 1317

Messrs NEW JUBILEE INSURANCE Co. Ltd. vs ENQU IRY OFFICER, WAR RISKS

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 27984. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1985 · 1985 PLD 92

NAVEED TEXTILE MILLS LTD. Versus ASSISTANT COLLECTOR (APPRAISING), CUSTOM HOUSE, KARACHI

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200253. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1984 · 1984 PLD Supreme Court 86

ATLAS BATTERY LTD. vs SUPERINTENDENT, CENTRAL EXCISE & LAND CUSTOMS, CIRCLE 'C', KARACHI AND OTHERS

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 22059. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1984 · PTCL 1984 (CL) 250

Atlas Battery Limited Karachi vs Superintendent Central Excise and Land

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 22058. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1984 · PTCL 1984 (CL) 263

Habibullah vs Director Headquarters, Excise And Taxations Punjab And Other

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Property tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 22736. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1984 · PTCL 1984 (CL) 54

M/S Needle Industries Newey (India) Ltd. vs Needle Industries Newey

Comparative foreign · judgment not checked

Art 163 professions tax · CCI Arts 153-154

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 24609. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1984 · 1984 SCMR 1546

Messrs MANZOOR TEXTILE WORKS and another vs THE CHIEF SETTLEMENT

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 23457. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1984 · 1984 CLC 2170

PAK AMERICAN FERTILIZERS LTD., MIANWALI vs AM IR ABDULLAH KHAN AND ANOTHER

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 24822. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1984 · 1984 CLC 1517

SAHIBZADA SHARAFUDDIN AND 15 OTHERS vs TOWN COMMITTEE, PINDIGHEB

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 25174. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1983 · 1983 PLD Karachi 1

BAWANY SUGAR MILLS LTD. vs MARKET COMMITTEE, BADIN AND ANOTHER

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 18452. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 1983 · 1983 PLD SC (A J & K) 95

CHIEF SECRETARY/REFERRING AUTHORITY, AZAD JAMMU & KASHMIR

AJK source bodies · judgment not checked

Art 163 professions tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 18530. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1983 · 1983 PLD Supreme Court 457

FAUJI FOUNDATION AND ANOTHER vs SHAMIMUR REHMAN

Pakistan source bodies · judgment not checked

CCI Arts 153-154 · Distribution of taxing power / pith and substance · GIDC · Public expenditure / accountability

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 18717. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1983 · 1983 SCMR 1277

FEDERAL GOVERNMENT OF PAKISTAN And 2 OTHERS vs MUHAMMAD USMAN

Pakistan source bodies · judgment not checked

Arts 168-171 Auditor-General / audit

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 18749. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1983 · 1983 SCMR 1323

HABIBULLAH AND Another vs THE DIRECTOR (HEADQUARTERS), EXCISE &

Pakistan source bodies · judgment not checked

Property tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 18947. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1983 · 1983 PLD Quetta 61

HARI KISHAN DASS vs CHAIRMAN, WAPDA

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 19035. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1983 · 1983 PLD Federal Shariat Court 125

In re : THE TRADE MARKS ACT (V OF 1940) AND 22 OTHER ACTS vs NOT

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 19119. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1983 · 1983 PLD Karachi 480

MILL WALA SONS LTD. AND ANOTHER vs COLLECTOR OR CUSTOMS, KARACHI

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73, 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 19672. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1983 · 1983 PLD Federal Shariat Court 43

MUHAMMAD SAD1Q KHAN vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Islamic injunctions / FSC fiscal · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 20292. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1983 · 1983 PLD Supreme Court 358

ZAIBTUN TEXTILE MILLS LTD. vs CENTRAL BOARD OF REVENUE AND OTHERS

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax · Distribution of taxing power / pith and substance · Interpretation / presumptive tax - Elahi Cotton landmark · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Decision date as supplied in the headnote record: 1983-03-28 (not independently checked).

Source: Pakistan Case Law record 21529. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1982 · 1982 PLD 330

BEGUM DARAB SULTANA Versus CUSTODIAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200219. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1982 · 46 TAX 6

COMMISSIONER OF INCOME TAX vs EASTERN FEDERAL UNION INSURANCE

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 15319. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1982 · 1982 PLD Supreme Court 247

COMMISSIONER OF INCOME-TAX, KARACHI vs EASTERN FEDERAL UNION

Pakistan source bodies · judgment not checked

Parallel-report / identity review pending. This database record remains separate.

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 15347. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1982 · 1982 PLD Supreme Court 367

GOVERNMENT OF PAKISTAN BRIG. HIS HIGHNESS NAWAB MUHAMMAD ABBAS KHAN ABBASI vs Brig. HIS HIGHNESS NAWAB MUHAMMAD ABBAS KHAN ABBASI AND Other THE GOVERNMENT OF PAKISTAN AND Other

Pakistan source bodies · judgment not checked

Customs · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 15612. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1982 · 1982 SCMR 522

HIRJINA SALT CHEMICALS (PAK.) LTD INTERNATIONAL BONEMEL INDUSTRIES

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 15758. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1982 · 1982 CLC 37

MAULA BAKHSH AND Others vs CHAIRMAN FEDERAL LAND COMMISSION AND ANOTHER

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 16129. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1982 · 1982 PLD 136

SAIFUDDIN Versus CHAMBER OF COMMERCE BALUCHISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197432. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1982 · PLD 1982. Quetta 136

SAIFUDDIN vs CHAMBER OF COMMERCE, BALUCHISTAN AND 2 Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 17476. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1982 · 1982 PLD Quetta 19

SHERSHAH INDUSTRIES LTD., KARACHI Petitioner vs GOVERNMENT OF BALUCHISTAN AND 4 Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 17637. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1982 · 46 TAX 199

THE GOVERNMENT OF PAKISTAN Through, Joint Secretary, Ministry Of States And Frontier Region, Rawalpindi vs BRIG. HIS HIGHNESS NAWAB MUHAMMAD ABBAS

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 17824. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1982 · 1982 PLD Supreme Court 20

WASI AHMED RIZVI vs FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 17890. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1981 · 1981 PLD Supreme Court 377

A. M. QURESHI vs UNION OF SOVIET SOCIALIST REPUBLICS AND ANOTHER

Pakistan source bodies · judgment not checked

Cesses · Customs · Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 12689. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1981 · 1981 PLD F SC 23

Hafiz MUHAMMAD AMEEN ETC vs ISLAMIC REPUBLIC OF PAKISTAN And Other

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Cesses · Customs · Distribution of taxing power / pith and substance · Immovable property / capital value tax · Income tax - Ordinance 1979 · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 13261. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Federal Shariat Court · 1981 · 1981 PLD 23

Hafiz MUHAMMAD AMEEN ETC. Versus ISLAMIC REPUBLIC OF PAKISTAN AND OTHERS

Pakistan source bodies · judgment not checked

Cesses · Immovable property / capital value tax · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 197384. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1981 · 1981 PTD 237

INDIAN AND EASTERN NEWSPAPER SOCIETY Versus COMMISSIONER OP INCOME TAX, NEW DELHI

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228739. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1981 · 1981 PTD 72

KHALID & COMPANY, LAHORE Versus THE ISLAMIC REPUBLIC OF PAKISTAN THROUGH SECRETARY, MINISTRY OF FINANCE, ISLAMABAD AND ANOTHER

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228821. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1981 · 1981 CLC 694

MAULA BAKHSH AND 2 OTHERS vs CHAIRMAN FEDERAL LAND COMMISSION

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 13600. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1981 · 1981 PLD Supreme Court 202

MESSERS BEACH LUXURY HOTEL LTD. vs COMMISSIONER OF INCOME TAX, CENTRAL, KARACHI

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 13621. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1981 · 1981 PTD 277

MOTILAL PADAMPAT SUGAR MILLS CO. LTD. Versus STATE OF UTTAR PRADESH AND OTHERS

Comparative foreign · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228744. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1981 · 1981 PLD Supreme Court 85

MRS. SAMINA SHAUKAT AYUB KHAN vs COMMISSIONER OF INCOME TAX, RAWALPINDI

Pakistan source bodies · judgment not checked

Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 13733. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1980 · 1980 PLD 160

B.Z. KAIKAUS Versus PRESIDENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200166. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1980 · 1980 PLD Peshawar 137

Haft MULTAN ZAREEN AND 56 OTHERS vs GOVERNMENT OF N.W. F. P. AND ANOTHER

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Entry 49 / provincial sales tax on services · GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 11420. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1980 · 42 TAX 95

KHALID AND COMPANY, LAHORE COMBINED INDUSTRIES, LTD., LAHORE vs THE _fa1ad540

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 11576. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Balochistan High Court · 1980 · 1980 PLD Quetta 58

MUJEEBULLAH AIJAZ vs DIRECTORGENERAL, TELEPHONE AND TLLEGRAPH

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 12174. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1980 · 1980 SCMR 711

S. SHARIF AHMED HASHMI vs THE CHAIRMAN, SCREENING COMMITTEE, LAHORE AND ANOTHER

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 12395. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1979 · 1979 SCMR 640

COLONY SARHAD TEXTILE MILLS LTD., NOWSHERA vs SUPERINTENDENT, CENTRAL EXCISE AND LAND CUSTOMS

Pakistan source bodies · judgment not checked

Customs · Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 9876. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1978 · 1978 PLD Supreme Court 151

MESSRS ASSOCIATED CEMENT COMPANIES LTD. vs PAKISTAN THROUGH THE COMMISSIONER OF INCOME TAX, LAHORE RANGE, LAHORE AND 7 Other

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 8735. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1978 · 1978 SCMR 367

S. SHARIF AHMAD HASHMI vs CHAIRMAN, SCREENING COMMITTEE, LAHORE AND Another

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 9374. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1977 · 1977 PLD 657

BEGUM NUSRAT BHUTTO Versus CHIEF OF ARMY STAFF AND FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

CCI Arts 153-154

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200141. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1977 · 1977 SCMR 371

COLLECTOR OF CUSTOMS (APPRAISEMENT) KARACHI AND OTHERS vs MESSRS

Pakistan source bodies · judgment not checked

Customs

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 6991. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1977 · 1977 PLD 397

FEDERATION OF PAKISTAN Versus UNITED SUGAR MILLS LTD.KARACHI

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200107. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Lahore High Court · 1977 · 1977 PLD Lahore 797

HIGHWAY PETROLEUM SERVICE (REGD.), LAHORE Petitioner vs ISLAMIC

Pakistan source bodies · judgment not checked

Arts 78-84 budget / supplementary and excess grants

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 7149. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1977 · 1977 PLD Supreme Court 182

ISLAMIC REPUBLIC OF PAKISTAN THROUGH THE SECRETARY, MINISTRY OF DEFENCE, GOVERNMENT OF PAKISTAN, RAWALPINDI AND ANOTHER vs AMJAD ALI MIRZA

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 7196. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1977 · 1977 PLD 109

MUHAMMAD ISHAQUE Versus EROSE THEATRE

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Immovable property / capital value tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200088. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1977 · 1977 PLD Karachi 947

NAWAB BROTHERS vs COLLECTOR OF CUSTOMS, KARACHI AND ANOTHER

Pakistan source bodies · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 7678. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1976 · 1976 PLD Supreme Court 483

C. A. No. 175 Of 1970 PROVINCE OF WEST PAKISTAN AND Another THE

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 6180. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1976 · 1976 PLD Supreme Court 57

ISLAMIC REPUBLIC OF PAKISTAN THROUGH SECRETARY, MINISTRY OF INTERIOR AND KASHMIR AFFAIRS, ISLAMABAD_Referring Authority vs ABDUL WALI KHAN, M. N. A., FORMER PRESIDENT OF DEFUNCT NATIONAL AWAMI PARTY

Pakistan source bodies · judgment not checked

Delegation / ultra vires SROs and notifications · Income tax - Ordinance 1979 · Recovery of tax · Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 6524. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1976 · 1976 PLD Supreme Court 277

MESSRS AMIN SOAP FACTORY vs GOVERNMENT OF PAKISTAN AND Other

Pakistan source bodies · judgment not checked

Customs · Delegation / ultra vires SROs and notifications · Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 6756. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1976 · 1976 PLD 6

SAEED HASSAN Versus PYAR ALI

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200076. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1976 · 1976 PLD 287

WALI MUHAMMAD Versus THE STATE

Pakistan source bodies · judgment not checked

Customs · Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200047. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 SCMR 469

COMMISSIONER OF INCOMETAX, RAWALPINDI ZONE, RAWALPINDI vs MESSRS

Pakistan source bodies · judgment not checked

Income tax - Act 1922

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 5070. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 PLD 506

F.B. ALI Versus THE STATE

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200031. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 SCMR 132

FIRDOUS TEXTILE MILLS vs GOVERNMENT OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 5152. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 PLD 667

GOVERNMENT OF PAKISTAN THROUGH SECRETARY, MINISTRY OF COMMERCE Versus ZAMIR AHMAD KHAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200040. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 PLD 50

MAMUKANJAN COTTON FACTORY Versus PROVINCE OF PUNJAB

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200030. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 PLD 66

MANZOOR ELAHI Versus FEDERATION OF PAKISTAN

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200039. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 PLD 397

MEHREEN ZAIBUN NISA Versus LAND COMMISSIONER

Pakistan source bodies · judgment not checked

Customs · Distribution of taxing power / pith and substance · GIDC · Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200021. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1975 · 1975 PLD 37

PAKISTAN Versus PROVINCE OF PUNJAB

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 200018. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1973 · 1973 SCMR 2

Haji DOSSA LIMITED, KARACHI vs PROVINCE OF PUNJAB THROUGH COLLECTOR, SAHIWAL AND Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance · Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 3814. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1973 · 1973 SCMR 124

Haji DOSSA LTD., KARACHI vs PROVINCE OF PUNJAB THROUGH COLLECTOR, SAHIWAL, AND Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 3815. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of India · 1973 · 1973 PTD 59

JOGENDRA NATH NASKAR Versus COMMISSIONER OF INCOME-TAX, CALCUTTA

Comparative foreign · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 228728. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1973 · 1973 SCMR 445

THE COMMISSIONER OF AGRICULTURAL INCOME TAX, EAST BENGAL vs B. W. M.

Pakistan source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 4210. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Peshawar High Court · 1972 · 1972 PLD Peshawar 151

MUHAMMAD YOUSAF KHAN KHATTAK vs S. M. AYUB AND 2 Other

Pakistan source bodies · judgment not checked

Distribution of taxing power / pith and substance

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 3303. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1972 · 1972 PLD Supreme Court 139

Miss ASMAJILANI Mst. ZARINA GAUHAR vs THE GOVERNMENT OF THE PUNJAB AND ANOTHER THE PROVINCE OF SIND AND 2 Other (A) Constitution

Pakistan source bodies · judgment not checked

Art 163 professions tax · Art 73 money bills / Finance Acts · Distribution of taxing power / pith and substance · Strict construction of fiscal statutes

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 163, 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 3130. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1971 · 1971 PLD Supreme Court 130

ABDULLAH vs BOARD OF REVENUE, WEST PAKISTAN, LAHORE AND 3 OTHERS

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 1284. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Dacca · 1971 · 1971 PLD Dacca 19

MESSRS JAMAL SOAP FACTORY, DACCA vs PAKISTAN AND 2 OTHERS

Source body needs review · judgment not checked

Art 77 - tax only by Act / executive cannot tax

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 77; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 1935. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1971 · 1971 PLD Supreme Court 8

NAEEM FINANCE LTD. AND ANOTHER., DR. MUHAMMAD SHARIF MUTTAQI., Ch.

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · CCI Arts 153-154 · Income tax - Ordinance 1979

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 2212. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1971 · 1971 PLD Supreme Court 401

Pir RASHID-UD-DAULA AND 3 OTHERS vs THE CHIEF ADMINISTRATOR OF AUQAF, WEST PAKISTAN

Pakistan source bodies · judgment not checked

GIDC

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 2273. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1971 · 1971 PLD 585

THE PRESIDENT Versus MR. JUSTICE SHAUKAT ALI

Pakistan source bodies · judgment not checked

Art 73 money bills / Finance Acts · Recovery of tax · WWF / WPPF

Explore 1 legislation research lead(s)

Constitution of the Islamic Republic of Pakistan
Research topic refers to Article(s) 73; judgment passage and application not checked

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199983. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Shariat Appellate Bench · 1971 · 1971 PLD Supreme Court 585

THE PRESIDENT--Referring Authority vs MR. JUSTICE SHAUK ALI

Pakistan source bodies · judgment not checked

WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 2541. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1971 · 1971 SCMR 249

THE STATE THE STATE vs QASIM Alias QASSU ABDULLAH BHATTI AND 3 Other

Pakistan source bodies · judgment not checked

Income tax - Ordinance 1979

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 2551. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1971 · 1971 SCMR 485

WEST PAKISTAN ROAD TRANSPORT BOARD, LAHORE vs INCOME TAX OFFICER, COMPANIES WARD VI, LAHORE AND 2 Other

Pakistan source bodies · judgment not checked

Recovery of tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 2605. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Sindh High Court · 1971 · 1971 PLD Karachi 333

ZAIBTUN TEXTILE MILLS LTD., KARACHI AND OTHERS vs CENTRAL BOARD OF REVENUE AND OTHERS

Pakistan source bodies · judgment not checked

Arts 78-84 budget / supplementary and excess grants · Entry 49 / provincial sales tax on services · WWF / WPPF

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 2624. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1970 · 1970 PLD 29

BEGUM B. H. SYED Versus MST. AFZAL JAHAN BEGUM

Pakistan source bodies · judgment not checked

Deeming fictions · Interpretation / presumptive tax - Elahi Cotton landmark

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199964. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Azad Jammu and Kashmir · 1970 · 1970 PLD 66

MST. RESHAM JAN-DEFENDANT Versus KHAN NAWAB KHAN AND OTHERS-PLAINTIFF

AJK source bodies · judgment not checked

Strict construction of fiscal statutes

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 199816. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Supreme Court of Pakistan · 1970 · 1970 SCMR 420

Syed SAID MUHAMMAD AND Another vs THE QUETTA MUNICIPAL COMMITTEE

Pakistan source bodies · judgment not checked

Fee vs tax

Evidence and source details

Source record located; judgment identity, proposition, pinpoint and subsequent treatment not checked.

Source: Pakistan Case Law record 1095. Imported from the 4 November 2026 research package; Original retrieval date not established. Court and citation are as supplied. Full judgments and headnotes are not reproduced here. Source access may require an account. Each database ID is retained separately; parallel reports have not been merged.

Law, understood
in its full context.

Evolutionary

Examine institutional development, adaptation and correction.

Strategic

Examine authority, purpose and the choices before institutions.

Anticipatory

Explore emerging consequences and the safeguards they require.