Latest Judgments

Newly reported judgments from the Supreme Court of Pakistan, the High Courts and tribunals, added as they are processed — free, full text, updated daily. Judgments marked NEW were added in the most recent update. 232594 judgments in total.

• CRESCENT FACTORIES LTD. Versus SUPERINTENDENT, CENTRAL EXCISE AND ANOTHER1982 PTD 16 · Lahore High Court · 1976-11-16Read full judgment →
• COLONY THAL TEXTILE MILLS LTD. Versus COMMISSIONER OF INCOME-TAX, LAHORE1981 PTD 49 · Lahore High Court · 1980-04-13Read full judgment →
• MESSRS CRESCENT SUGAR MILLS AND DISTILLERY LTD., LAHORE Versus COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE1981 PTD 43 · Lahore High Court · 1980-10-12Read full judgment →
• MESSRS CRESCENT TEXTILE MILLS LTD. Versus COMMISSIONER OF INCOME-TAX, LAHORE1981 PTD 213 · Lahore High CourtRead full judgment →
• COMMISSIONER OF INCOME-TAX Versus SAKHI CONTRACTORS & ENGINEERS, MULTAN1981 PTD 210 · Lahore High Court · 1980-07-06Read full judgment →
• SH. MUHAMMAD DIN Versus COMMISSIONER OF INCOME-TAX1981 PTD 195 · Lahore High Court · 1980-12-21Read full judgment →
• ABDUR REHMAN Versus INCOME-TAX OFFICER1981 PTD 192 · Lahore High Court · 1980-03-12Read full judgment →
• COMMISSIONER OF INCOME-TAX, RAWALPINDI Versus MESSES IJAZ OIL & CONDUIT PIPE MILLS, GUJRANWALA1981 PTD 188 · Lahore High Court · 1978-10-08Read full judgment →
• CH. SHER AHMAD KHAN & CO. Versus COMMISSIONER OF INCOME-TAX1981 PTD 183 · Lahore High Court · 1980-12-02Read full judgment →
• MIAN GHULAM MURTAZA Versus COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE1981 PTD 180 · Lahore High Court · 1980-06-15Read full judgment →
• MURREE BREWERY COMPANY LTD., RAWALPINDI Versus BOARD OF REVENUE PUNJAB (EXCISE AND TAXATION), LAHORE1981 PTD 177 · Lahore High Court · 1981-05-28Read full judgment →
• RAIS GHAZI MUHAMMAD KHAN Versus COMMISSIONER OF INCOME-TAX, LAHORE1981 PTD 129 · Lahore High Court · 1981-03-29Read full judgment →
• COMMISSIONER OF INCOME TAX, LAHORE ZONE, LAHORE Versus BADAR ICE FACTORY, LAHORE1981 PTD 125 · Lahore High Court · 1980-12-15Read full judgment →
• MIAN ALDUL QAYYUM Versus COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE1981 PTD 1 · Lahore High Court · 1980-11-16Read full judgment →
• PAKISTAN LAYALLPUR-SAMUNDRI TRANSPORT CO. LTD., LAHORE Versus COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE1980 PTD 69 · Lahore High Court · 1980-01-13Read full judgment →
• 1980 PTD 671980 PTD 67 · Lahore High Court · 1980-01-27Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE Versus SALEEM SAIGOL1980 PTD 64 · Lahore High Court · 1979-11-10Read full judgment →
• MESSRS AHMAD & AHMAD, MULTAN Versus THE COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE1980 PTD 57 · Lahore High Court · 1979-07-09Read full judgment →
• MESSRS BURHAN TRANSPORT SERVICE LTD Versus THE COMMISSIONER, INCOME-TAX, RAWALPINDI REGION, RAWALPINDI1980 PTD 56 · Lahore High Court · 1979-06-19Read full judgment →
• MESSRS MAULVI BROTHERS Versus COMMISSIONER OF INCOME-TAX, RAWALPINDI1980 PTD 48 · Lahore High Court · 1979-07-09Read full judgment →
• MODERN TENTAGE INDUSTRIES Versus COMMISSIONER OF INCOME-TAX1980 PTD 446 · Lahore High Court · 1976-06-29Read full judgment →
• HAIDERIA TRANSPORT COMPANY LTD. Versus GOVERNMENT OF PAKISTAN1980 PTD 423 · Lahore High Court · 1978-06-26Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus NISHAT CINEMA, LAYALLPUR1980 PTD 418 · Lahore High Court · 1978-06-06Read full judgment →
• COMMISSIONER OF INCOME-TAX, RAWALPINDI Versus HAJI MUKHTAR & COMPANY1980 PTD 415 · Lahore High Court · 1978-05-31Read full judgment →
• SHEIKH AKHTAR ALI Versus FEDERATION OF PAKISTAN AND 4 OTHER1980 PTD 406 · Lahore High Court · 1979-07-11Read full judgment →
• COMMISSIONER OF INCOME-TAX, RAWALPINDI Versus CHEMICAL GLASS FACTORY, GUJRANWALA1980 PTD 403 · Lahore High Court · 1979-09-19Read full judgment →
• MESSRS TRIBAL TEXTILE MILLS LTD. Versus COMMISSIONER OF SALES TAX1980 PTD 373 · Lahore High Court · 1980-04-02Read full judgment →
• COMMISSIONER OF INCOME-TAX, RAWALPINDI Versus NOMAN JAN ERKIN1980 PTD 361 · Lahore High Court · 1977-03-04Read full judgment →
• COMMISSIONER OF SALES TAX, RAWALPIND ZONE Versus MESSRS POTHOWAR OIL MILLS, GOJJAR KHAN1980 PTD 354 · Lahore High Court · 1980-06-01Read full judgment →
• MESSRS MEGNA INDUSTRIES LTD., GUJRANWALA Versus COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINDI1980 PTD 35 · Lahore High Court · 1979-10-07Read full judgment →
• BAHREEN FOUNDRY & WORKSHOP, GUJRANWALA Versus COMMISSIONER OF INCOME-TAX, RAWALPINDI1980 PTD 343 · Lahore High Court · 1977-12-13Read full judgment →
• RASHID AKHTAR & SONS Versus COMMISSIONER OF INCOME-TAX, LAHORE1980 PTD 341 · Lahore High Court · 1977-11-09Read full judgment →
• COMMISSIONER OF SALES TAX, LAHORE ZONE, LAHORE Versus LAYALLPUR INDUSTRIES LTD., LAHORE1980 PTD 338 · Lahore High Court · 1978-10-23Read full judgment →
• COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINDI Versus MESSRS SAFDAR & CO., GUJRAT1980 PTD 336 · Lahore High Court · 1980-04-23Read full judgment →
• SH. MUHAMMAD SIDDIQUE (REPMEMD BY HIS LEGAL REPRESENTATIVE) Versus INCOME-TAX OFFICER, BAHAWALPUR AND 2 OTHERS1980 PTD 255 · Lahore High Court · 1980-03-12Read full judgment →
• THE COMMISSIONER OF SALES TAX, RAWALPINDI ZONE, RAWALPINDI Versus MESSRS IJAZ OIL & CONDUIT PIPE MILLS, GUJRANWALA1980 PTD 214 · Lahore High Court · 1979-10-08Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus ANSAR TEXTILE MILLS, LAHORE1980 PTD 182 · Lahore High Court · 1966-01-05Read full judgment →
• COMMISSIONER OF SALES TAX, LAHORE Versus HAJI & COMPANY, CHINIOT1980 PTD 150 · Lahore High Court · 1965-12-08Read full judgment →
• MESSRS HUNZA ASIAN TEXTILE AND WOOLLEN MILLS LTD. Versus COMMISSIONER OF SALES TAB', RAWALPINDI ZONE, RAWALPINDI1973 PTD 544 · Lahore High Court · 1973-05-15Read full judgment →
• MESSRS WALAYAT FLOUR MILLS, LYALLPUR Versus THE COMMISSIONER OF INCOME-TAX, RAWALPINDI1973 PTD 530 · Lahore High Court · 1973-05-14Read full judgment →
• MESSRS AKHTAR BROS. & Co., LAHORE Versus COMMISSIONER OF INCOME-TAX, LAHORE1973 PTD 527 · Lahore High Court · 1967-07-06Read full judgment →
• MESSRS PARAMOUNT ELECTRIC Co. Versus INCOME-TAX OFFICER, CIRCLE II, LAHORE1973 PTD 511 · Lahore High Court · 1973-04-30Read full judgment →
• MESSRS WEST PAKISTAN ROAD TRANSPORT BOARD, LAHORE Versus THE COMMISSIONER OF INCOME-TAX, LAHORE1973 PTD 499 · Lahore High Court · 1972-05-31Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, NORTH ZONE, LAHORE Versus MESSRS RIPPON PRINTING PRESS, LAHORE1973 PTD 465 · Lahore High Court · 1973-05-14Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, NORTH ZONE, LAHORE Versus Haji ABDUL MAJID KHAN ZAMAN & Co., BUREWALA1973 PTD 459 · Lahore High Court · 1972-04-17Read full judgment →
• MESSRS KASHMIR POTTERY WORKS, SIALKOT Versus THE COMMISSIONER OF SALES TAX. NORTH ZONE, WEST PAKISTAN, LAHORE1973 PTD 453 · Lahore High Court · 1973-06-21Read full judgment →
• THE COMMISS1ONER OF INCOME-TAX, LAHORE Versus UMAR SAIGOL1973 PTD 450 · Lahore High Court · 1972-07-07Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, NORTH ZONE, LAHORE Versus MESSRS WARRIS SILK WEAVING & KNITTING MILLS, GUJRANWALA1973 PTD 446 · Lahore High Court · 1972-06-01Read full judgment →
• THE COMMISSIONER OF INCOME-TAX INVESTIGATION, KARACHI Versus MESSRS COLONY TEXTILE MILLS LTD., LAHORE1973 PTD 444 · Lahore High Court · 1972-06-14Read full judgment →
• MESSRS SUTLEJ COTTON MILLS LTD., OKARA Versus THE COMMISSIONER OF INCOME-TAX, NORTH ZONE, LAHORE1973 PTD 442 · Lahore High Court · 1973-06-21Read full judgment →
• COMMISSIONER OF INCOME-TAX, LAHORE ZONE (WEST PAKISTAN), LAHORE Versus MESSRS JAMAL ICE FACTORY, MULTAN1973 PTD 422 · Lahore High Court · 1972-06-23Read full judgment →
• MESSRS EVA HORNBY & COMPANY Versus ORIENTAL MUTUAL LIFE ASSURANCE Co. LTD. LAHORE1973 PTD 42 · Lahore High Court · 1971-10-19Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, NORTH ZONE (WEST PAKISTAN), LAHORE Versus MESSRS CRESCENT TEXTILE MILLS LTD., LAHORE1973 PTD 375 · Lahore High Court · 1971-09-29Read full judgment →
• MESSRS REHMAT ULLAH & SONS Versus COMMISSIONER OF SALES TAX, LAHORE1973 PTD 361 · Lahore High Court · 1973-03-01Read full judgment →
• MESSRS HARIPUR ROSIN & TURPENTINE FACTORY LTD., LAHORE Versus COMMISSIONER OF INCOME-TAX, NORTH ZONE (WEST PAKISTAN), LAHORE1973 PTD 297 · Lahore High Court · 1972-01-12Read full judgment →
• THE COMMISSIONER OF INCOME-TAX Versus MESSRS LAHORE CENTRAL IRON & HARDWARE MACHINERY MERCHANTS, LAHORE1973 PTD 250 · Lahore High Court · 1972-07-24Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, NORTH ZONE. WEST PAKISTAN Versus MESSRS OWEN ROBERTS & Co. LTD., LAHORE1973 PTD 227 · Lahore High Court · 1971-11-01Read full judgment →
• MBSSRS ALYANI COTTON GINNING AND PRESSING FACTORY, RAHIMYARKHAN Versus ASSISTANT INCOME-TAX OFFICER1973 PTD 217 · Lahore High Court · 1972-07-04Read full judgment →
• COMMISSIONER OF SALES TAX, RAWALPINDI ZONE, RAWALPINDI Versus MESSRS Raja ABDUL RAZZAQ ZIA-UL-QAMAR1973 PTD 19 · Lahore High Court · 1972-05-25Read full judgment →
• COMMISSIONER OF INCOME-TAX, LAHORE ZONE, LAHORE Versus MESSRS MIAN MUHAMMAD ALLAH BUX, KARACHI1973 PTD 1 · Lahore High Court · 1972-06-14Read full judgment →
• 2000 PTD 27372000 PTD 2737 · Kerala High Court · 1999-01-12Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus N. KRISHNAN2000 PTD 2214 · Kerala High Court · 1997-10-13Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus BHADRA ENTERPRISES (N0.2)1999 PTD 2817 · Kerala High Court · 1996-07-08Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus SMT. THRESSIAMMA ABRAHAM (NO. 1)1999 PTD 2376 · Kerala High Court · 1996-09-16Read full judgment →
• SEEMATTI TRUST Versus COMMISSIONER OF INCOME-TAX1999 PTD 1460 · Kerala High Court · 1996-06-07Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus K. RAMULLAN1999 PTD 1416 · Kerala High Court · 1996-09-10Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus DR. B.A. RAJAKRISHNAN1999 PTD 1367 · Kerala High Court · 1996-06-05Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus A.S. GUNA SHENOY1994 PTD 1452 · Kerala High Court · 1993-03-18Read full judgment →
• COMMISSIONER OF WEALTH TAX Versus MRS. SARA VARGHESE1992 PTD 1081 · Kerala High Court · 1989-12-11Read full judgment →
• 1992 PTD 10561992 PTD 1056 · Kerala High Court · 1989-11-28Read full judgment →
• S. SIVARAMAKRISHNA IYER Versus COMMISSIONER OF WEALTH TAX1992 PTD 1021 · Kerala High Court · 1990-07-25Read full judgment →
• T.C.N. MENON Versus INCOME-TAX OFFICER1986 PTD 751 · Kerala High Court · 1973-07-24Read full judgment →
• THE COMMISSIONER OF INCOME-TAX, ERNAKULAM Versus K. MAHIM1986 PTD 680 · Kerala High Court · 1983-07-19Read full judgment →
• COMMISSIONER OF INCOME-TAX Versus A.P. PARUKUTTY MOOPILAMA1986 PTD 671 · Kerala High CourtRead full judgment →
• A. S. SURESH SHENOY Versus WEALTH TAX OFFICER1985 PTD 728 · Kerala High Court · 1983-06-28Read full judgment →
• COMMISSIONER OF INCOME TAX Versus KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.1982 PTD 93 · Kerala High Court · 1978-06-06Read full judgment →
• COMMISSIONER OF INCOME TAX Versus KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.1982 PTD 37 · Kerala High Court · 1978-06-06Read full judgment →
• C. V. MATHUKUTTY Versus COMMISSIONER OF INCOME TAX, KERALA1981 PTD 30 · Kerala High Court · 1976-06-08Read full judgment →
• COMMISSIONER OF GIFT TAX, KERALA-I Versus P. V. JOHN1981 PTD 10 · Kerala High Court · 1977-03-17Read full judgment →
• B. F. VARGHESE (No. 2) Versus STATE OF KERALA1973 PTD 429 · Kerala High Court · 1968-09-13Read full judgment →
• B. F. VARGHESE (No. 1) Versus COMMISSIONER OF AGRICULTURAL INCOME-TAX, KERALA STATE1973 PTD 428 · Kerala High Court · 1968-09-13Read full judgment →
• K. ISWARA WARIYAR Versus COMMISSIONER OF AGRICULTURAL INCOME-TAX, KERALA1973 PTD 425 · Kerala High Court · 1968-09-25Read full judgment →
• C. T. PALU & SONS Versus COMMISSIONER OF INCOME-TAX, KERALA1973 PTD 182 · Kerala High Court · 1968-10-22Read full judgment →
• MOL PAKISTAN OIL AND GAS Versus FEDERAL BOARD OF REVENUE2025 PTD 876 · Islamabad High Court · 2025-04-10Read full judgment →
• SHAHID HUSSAIN KHAWAJA Versus State2025 PTD 773 · Islamabad High Court · 2024-12-23
  post-arrest bailsales tax fraudtax assessmentcriminal proceedingsdue processabuse of powerfundamental rights
  Summary & questions settled

  This matter involves a petition for post-arrest bail filed by the branch manager of a bank who was arrested for allegedly aiding and abetting a taxpayer in sales tax fraud under the Sales Tax Act, 1990. The core legal question was whether criminal proceedings and pre-trial arrest for tax fraud can be initiated prior to the determination and assessment of tax liability under Section 11 of the Sales Tax Act, 1990. The Islamabad High Court held that criminal prosecution and pre-trial steps such as arrest and detention cannot be lawfully effected until the tax liability of the taxpayer has been duly adjudicated and assessed. The court ruled that since no tax assessment had been undertaken under Section 11, the arrest and detention of the petitioner were illegal and in breach of settled law. Consequently, the bail application was allowed, laying down the principle that criminal liability and recovery mechanisms under the Sales Tax Act are contingent upon prior tax assessment through civil adjudication, safeguarding the fundamental rights to liberty and due process under the Constitution of Pakistan, 1973.

  Questions settled

  • Whether criminal proceedings for tax fraud under the Sales Tax Act, 1990 can be initiated prior to the assessment and determination of tax liability under Section 11?
  • Can pre-trial steps such as arrest and detention be legally sustained before a taxpayer's liability has been determined in accordance with the law?
  • Do civil and criminal proceedings under the Sales Tax Act, 1990 run simultaneously without any prerequisite order of tax assessment?
  Read full judgment →
• PAK TELECOM MOBILE LIMITED Versus FEDERAL BOARD OF REVENUE (FBR)2025 PTD 757 · Islamabad High Court · 2025-03-26Read full judgment →
• DAWN CONVERTEC SMC-(PVT.) LTD. Versus NATIONAL TARIFF COMMISSION2025 PTD 724 · Islamabad High Court · 2025-01-28Read full judgment →
• PAKISTAN INTERNATIONAL AIRLINES CORPORATION LIMITED Versus FEDERATION OF PAKISTAN2025 PTD 521 · Islamabad High Court · 2022-01-18Read full judgment →
• COMMISSIONER INLAND REVENUE (LEGAL DIVISION) LARGE TAXPAYER UNIT, ISLAMABAD Versus NOKIA SIEMENS NETWORKS PAKISTAN (PVT.) LTD.2025 PTD 1863 · Islamabad High Court · 2025-10-06Read full judgment →
• FAUJI FERTILIZER COMPANY LIMITED, RAWALPINDI Versus FEDERATION OF PAKISTAN through Ministry of Finance, Islamabad2025 PTD 1751 · Islamabad High Court · 2025-01-28Read full judgment →
• Ch. BASHARAT ALI HANJRA Versus CAPITAL DEVELOPMENT AUTHORITY ('CDA') ISLAMABAD2025 PTD 1617 · Islamabad High Court · 2025-06-19Read full judgment →
• ROZI KHAN Versus The DIRECTOR, DIRECTORATE GENERAL INTELLIGENCE AND INVESTIGATION-CUSTOMS, ISLAMABAD2025 PTD 1601 · Islamabad High Court · 2025-05-13Read full judgment →
• PAKISTAN TELEVISION CORPORATION LIMITED (PTVCL) Versus APPELLATE TRIBUNAL INLAND REVENUE, ISLAMABAD BENCH, ISLAMABAD2025 PTD 1575 · Islamabad High Court · 2025-05-21Read full judgment →
• ZAHID HUSSAIN Versus NATIONAL TARIFF COMMISSION, GOVERNMENT OF PAKISTAN2025 PTD 1532 · Islamabad High Court · 2025-06-13Read full judgment →
• PAK TELECOM MOBILE LIMITED, ISLAMABAD Versus COMMISSIONER INLAND REVENUE, LTU, ISLAMABAD2025 PTD 1491 · Islamabad High Court · 2025-02-04Read full judgment →
• AL-UBAID ASSOCIATES Versus The FEDERATION OF PAKISTAN through Secretary, Ministry of Law Pakistan Secretariat, Islamabad2025 PTD 1439 · Islamabad High Court · 2025-02-13Read full judgment →
• COMMISSIONER INLAND REVENUE (CIR) Versus PRESIDENT'S SECRETARIAT (PUBLIC)2025 PTD 1406 · Islamabad High Court · 2024-03-11Read full judgment →
• PAKISTAN TELECOMMUNICATION AUTHORITY Versus FEDERATION OF PAKISTAN for the purpose of service through Chairman Federal Board of Revenue, Islamabad2025 PTD 1364 · Islamabad High Court · 2024-12-18Read full judgment →
• SHALIMAR INTERNATIONAL Versus MEMBER JUDICIAL CUSTOMS APPELLATE TRIBUNAL BENCH-II, ISLAMABAD2025 PTD 1354 · Islamabad High Court · 2023-03-14Read full judgment →
• RAZ TEXTILES, A PROPRIETORSHIP CONCERN Versus The FEDERATION OF PAKISTAN through the Secretary, Federal Board of Revenue, Islamabad2025 PTD 1053 · Islamabad High Court · 2025-01-14Read full judgment →