| Citation(s) |
|---|
| 2026 SLG 1942 2026 SLD 1942 |
WRIT PETITION NO. 2239 OF 2018
Presented By: (INAAM AMEEN MINHAS) JUDGE (MUHAMMAD AZAM KHAN) JUDGE
Petitioner by : Mr. Hyder Ali Khan, Advocate.
Respondents by : Mr. Babar Bilal & Mr. Riaz Hussain Bopara, Advocates. Mr. Azmat Bashir Tarrar, A.A.G. Date of hearing : 15.04.2026
Pakistan Telecommunication Company Limited
VERSUS
Pakistan through Secretary Finance and others.
Law: Federal Excise Act, 2005
Section: 45(1)
Law: Constitution of Pakistan 1973
Section: 199
Law: Sales Tax Act, 1990
Section: 25(1)
Tagline
Limits on Revenue Information Demands: The statutory phrase "as and when required" under Section 45(1) of the Federal Excise Act, 2005 is not an unfettered license for roving or fishing inquiries; any demand for records must be supported by "mindful queries," disclosed reasons, and a demonstrable objective necessity.
Summary
The Petitioner, Pakistan Telecommunication Company Limited (PTCL), challenged a notice dated May 4, 2018, issued by the Deputy Commissioner Inland Revenue (Respondent No. 4) under Section 45(1) of the Federal Excise Act, 2005. The notice directed PTCL to furnish financial records and information without disclosing any underlying reasons, discrepancies, or specific purposes.
PTCL contended that the notice was arbitrary, issued mechanically without lawful authority, and lacked the "mindful queries" necessary to trigger the statutory provision. The Respondents argued that the power to call for records is an investigative tool used to verify tax compliance and does not require prior adjudication or elaborate reasoning at the preliminary stage.