| Case ID |
0425d641-6306-4ec4-8c41-a6bebced9d42 |
| Body |
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| Case Number |
Civil Review Petitions Nos. 432-K to 459-K of 2022 |
| Decision Date |
Feb 09, 2023 |
| Hearing Date |
Feb 09, 2023 |
| Decision |
The Supreme Court dismissed the review petitions as there was no substantial error in the judgment delivered by the High Court. The Court affirmed the High Court's extensive consideration of the issues and the analytical conclusions regarding the imposition of Super Tax in the context of Double Taxation Treaties. The Court emphasized that the review jurisdiction is not a means for re-hearing a case but is limited to correcting evident errors that significantly impact the outcome. The judgment of the High Court was upheld, affirming the decision on the grounds that the Super Tax was consistent with the existing treaties and laws. |
| Summary |
This case involved a series of civil review petitions concerning the imposition of Super Tax under the Income Tax Ordinance, 2001, specifically in the context of Double Taxation Treaties. The Supreme Court of Pakistan, in its final decision, upheld the previous rulings made by the High Court which had extensively analyzed the implications of the Super Tax concerning the treaties between Pakistan and other nations. The petitioners argued that the Super Tax imposed was separate from the Income Tax and that the treaties outlined the obligations concerning these taxes. The Supreme Court ruled that the High Court had rightly concluded that the Super Tax was aligned with the existing tax treaties and that the review petitions lacked merit as they did not present any significant errors that would warrant a re-examination of the case. The judgment highlights the Court's commitment to ensuring that tax legislation is interpreted in accordance with international agreements, thereby preventing double taxation and promoting fair tax practices. Keywords related to this case include 'Super Tax', 'Double Taxation', 'Income Tax Ordinance', 'Supreme Court of Pakistan', and 'Civil Review Petitions'. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
COMMISSIONER INLAND REVENUE Z-III,
Messrs MSC SWITZERLAND GENEVA
|
| Judges |
Muhammad Ali Mazhar,
Syed Hasan Azhar Rizvi
|
| Lawyers |
Dr. Shah Nawaz, Advocate Supreme Court,
Irfan Mir Halepota, Advocate Supreme Court,
Syed Mehmood Abbas, Advocate-on-Record
|
| Petitioners |
COMMISSIONER INLAND REVENUE Z-III, CORPORATE REGIONAL TAX OFFICE, TAX HOUSE, KARACHI,
Messrs MSC SWITZERLAND GENEVA
|
| Respondents |
Messrs MSC SWITZERLAND GENEVA and others
|
| Citations |
2023 SLD 2160,
2023 PTD 964
|
| Other Citations |
1978 SCMR 367,
PLD 2016 SC 421,
2017 SCMR 140,
PLD 2020 SC 227,
2016 SCMR 1961,
2010 SCMR 1049,
2007 SCMR 755,
2006 SCMR 1574,
PLD 1962 SC 335,
PLD 2005 SC 311,
PLD 1997 SC 280,
2006 SCMR 562,
2004 SCMR 1770,
1996 SCMR 158,
PLD 1977 SC 437,
1995 SCMR 922,
1975 SCMR 115,
1976 SCMR 417,
1984 SCMR 1033(1),
1979 SCMR 89,
1979 SCMR 347,
1968 SCMR 729,
1979 SCMR 241,
PLD 1998 SC 363,
2014 SCMR 1481,
PLD 2022 SC 119,
AIR 1964 SC 1372,
1981 SCMR 518,
PLD 1979 SC 941,
2018 8 SCC 149,
1975 1 SCC 674,
2013 8 SCC 320,
1980 2 SCR 650,
[1965] 1 S.C.R. 933, 948,
[1971] 3 S.C.R. 748-760,
[1971] 2 S.C.R. 11, 27,
[1975] 3 S.C.R. 933
|
| Laws Involved |
Income Tax Ordinance, 2001,
Constitution of Pakistan, 1973
|
| Sections |
4B,
189,
4B(4),
44(1),
107,
107(1),
2,
2(3)
|