In addition to the primary punishment, the court might also impose a fine around the offender. The fine’s amount is in the discretion of the court and is meant to serve as an additional deterrent. one zero one . H.C.A 203/2016 (D.B.) Saleh Muhammad V/S Faqir Muhammad & others Sindh https://case-law-management64197.jts-blog.com/37857704/a-secret-weapon-for-leading-case-laws-of-tax-practices-sec-122-5-a