| Case ID |
e26d6800-3edf-4ea1-b136-723c35ee04fb |
| Body |
View case body. Login to View |
| Case Number |
CIVIL APPEAL NO.1032 OF 2018 |
| Decision Date |
|
| Hearing Date |
Feb 14, 2023 |
| Decision |
The Supreme Court of Pakistan deliberated on the appeal concerning the application of the Sales Tax Act, specifically Section 47. The court emphasized the importance of adhering to tax regulations and the implications of non-compliance. The decision underscored the necessity for transparency and accountability in tax matters, affirming the rights of the revenue authorities to enforce tax laws effectively. The court's ruling is expected to have a significant impact on future tax-related cases, ensuring that entities comply with the established legal framework. |
| Summary |
In the landmark case of Civil Appeal No. 1032 of 2018, the Supreme Court of Pakistan addressed the complexities surrounding the Sales Tax Act of 1990, particularly Section 47. This case involved the Commissioner Inland Revenue Zone-IV, Large Taxpayer Unit, Karachi, and M/s Al-Abid Silk Mills Ltd., focusing on the enforcement of tax laws and the responsibilities of entities under the Act. The court's decision is pivotal, reiterating the importance of compliance with tax regulations and setting a precedent for future tax disputes. The judges highlighted the critical role of tax authorities in maintaining fiscal discipline and ensuring that businesses adhere to the legal requirements set forth in the Sales Tax Act. This ruling not only clarifies the legal expectations for taxpayers but also reinforces the mechanisms available for the government to collect due taxes efficiently. As businesses navigate the evolving landscape of tax regulations, this case serves as a crucial reference point for understanding the implications of the Sales Tax Act and the judicial stance on tax compliance. Keywords such as 'Sales Tax Act', 'Supreme Court of Pakistan', 'tax compliance', and 'legal framework' are essential for anyone researching this area, making this case a significant resource for legal practitioners and businesses alike. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Commissioner Inland Revenue Zone-IV, Large Taxpayer Unit, Karachi,
M/s Al-Abid Silk Mills Ltd.
|
| Judges |
Mr. Justice Umar Ata Bandial,
Mrs. Justice Ayesha A. Malik,
Mr. Justice Athar Minallah
|
| Lawyers |
Mrs. Asma Hamid, ASC,
Mr. Ghulam Rasool Mangi, ASC/AO
|
| Petitioners |
Commissioner Inland Revenue Zone-IV, Large Taxpayer Unit, Karachi
|
| Respondents |
M/s Al-Abid Silk Mills Ltd. A-39, Manghopir Road, SITE, Karachi
|
| Citations |
2023 SLD 6710
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990
|
| Sections |
47
|