Law: Income Tax Ordinance, 2001

Section: 53(2),53(3),SecondSched.,148(1),(5),(6)& FirstSched.PartII,SecondSched.PartII,cla use9

Law: Constitution of Pakistan, 1973

Section: 199

Law: Federal Board of Revenue Act, 2007

Section: 4(1)(k)

(a) Income Tax Ordinance (XLIX of 2001)--- ----S. 53(2) & Second Sched.---Exemptions and tax concessions in the Second Schedule of Income Tax Ordinance, 2001---Amendments---Authority delegated by Parliament to the Federal Government---Section 53(2) of the Income Tax Ordinance, 2001 specifically granted to the Federal Government complete authority to amend the Second Schedule of the Income Tax Ordinance, 2001, by adding, omitting or changing any clause or condition therein---Legislature/Parliament had delegated such explicit authority to the Federal Government, therefore, it would be incorrect to say that Parliament alone could change applicable rate of (any) tax mentioned in the Second Schedule of Income Tax Ordinance, 2001. Ashfaq Ahmad Khan v. Custodian of Evacuee Property PLD 1966 Kar. 597; Pakistan v. Muhammad Himayatullah Farukhi PLD 1969 SC 407; Dacca Picture Palace Ltd. v. Pakistan PLD 1969 Dacca 1 and Muhammad Aslam Khokhar v. The State 2000 SCMR 1797 distinguished. Zaibtun Textile Mills Ltd. v. Central Board of Revenue PLD 1983 SC 358; Abdul Ghaffar Bhundhi v. Collector of Custom 2006 PTD 1566; Elahi Cotton Mills Ltd. v. Federation of Pakistan PLD 1997 SC 582 and Iqbal Zafar Jhagra v. Federation of Pakistan 2013 PTD 1491 rel. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 53(2) & (3)---Amendments made in Second Schedule of Income Tax Ordinance, 2001---Not laid before Parliament---Effect---Section 53(3) of Income Tax Ordinance, 2001, stated that the Federal Government shall place before the National Assembly all amendments made by it to the Second Schedule in a financial year---Said section, however, did not mention the consequences for not abiding therewith---Coming into effect of amendments made by the Federal Government in the Second Schedule to the Income Tax Ordinance, 2001, was not made dependent upon placing the same before the National Assembly, nor was it stipulated that the same would come into effect after they had been so placed---Legislature wanted the amendments made pursuant to the authority delegated by it to have immediate effect and in the same financial year in which the notification was issued---Any such amendment must be…