| Citation(s) |
|---|
| 2025 SLG 4468 2025 SLD 4468 = 2025 LHC 6045 |
ICA No.1092 of 2013
PRESENT; (ABID AZIZ SHEIKH) (MALIK JAVID IQBAL WAINS) JUDGE
Date of hearing: 07.10.2025 Appellant in this Appeal as well as in connected Appeals by: M/s Ahmad Pervaiz, Muhammad Nauman Khan, Malik Abdullah Raza and Azmat Hayat Khan Lodhi, Advocates.
Respondents in this Appeal as well as in connected Appeals by: M/s Salman Zaheer Khan, Ali Sabtain Fazli, Hasham Ahmad Khan, Abad-urRehman, Salma Riaz, Mazhar Hussain and Ali Haider Shah Zulfiqar, Advocates.
Commissioner Inland
VS
. M/s Hunza Sugar Mills, etc. Revenue
Law: Income Tax Ordinance, 2001
Section: 209
Law: Federal Excise Act, 2005
Section: 3(4)
Law: Law Reforms Ordinance, 1972
Section: 3(2)
Tag Line: In view of the foregoing discussion, it is evident that the Commissioner Inland Revenue, being a field formation officer, lacks the statutory competence and locus standi to challenge the judgment of the learned Single Judge, particularly where the matter concerns the vires of an SRO issued under the authority of the Revenue Division. The Commissioner's powers are confined to those expressly conferred under the Ordinance, 2001, and do not extend to matters of fiscal policy or the defense of SRO issued by the concerned authorities. The right of appeal being a statutory creation can only be exercised by a person or authority duly empowered by law.
MALIK JAVID IQBAL WAINS, J. This consolidated judgment shall decide the instant intra-court appeal as well as I.C.A. Nos.1090 and 1091 of 2013, I.C.A.Nos.08, 31, 32 and 33 of 2014, I.C.A.Nos.1379, 1380, 103865 of 2017 and I.C.A.No.157300 of 2018, as all these matters involve common questions of law and fact.