Law: Income Tax Ordinance, 1979

Section: 163,24

(a) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 163 & 24---S.R.O. 438(I)/76 dated 6-5-1976---Agreement between Islamic Republic of Pakistan and the Polish People's Republic for avoidance of double taxation, Art. 7(3)---Double taxation agreements to prevail over local income tax laws in accordance with S.163 of the Income Tax Ordinance, 2001---Interpretation of S. 163 of the Income Tax Ordinance, 1979---Question before the High Court was whether in the light of S. 163 of the Income Tax Ordinance, 1979, the Avoidance of Double Taxation Agreement between Pakistan and Poland, notified vide. S.R.O 438(I)/76 dated 6-5-1976 would take precedence over local income tax provisions---Held, that examination of provisions of S. 163 of the Income Tax Ordinance, 1979 made it clear that the Avoidance of Double Taxation Agreement took precedence over local income tax laws with respect to the issues provided in S. 163 of the Income Tax Ordinance, 1979 provided that Agreement was made as required in S. 163(1) of the Income Tax Ordinance, 1979 and was notified---Section 163(2) of the Income Tax Ordinance, 1979 contained a non-obstante clause as it stated that notwithstanding anything contained in any law for the time being in force, the provisions of the Avoidance of Double Taxation Agreement shall prevail----In the present case, therefore, Art. 7(3) of the Avoidance of Double-Taxation Agreement entered between Islamic Republic of Pakistan and the Polish People's Republic would prevail over S. 24 of the Income Tax Ordinance, 1979---Reference was answered accordingly. (b) Interpretation of statutes--- ----Non-obstante clause---Concept, scope and purpose---Non-obstante clause was usually used in a provision to show the intention of the Legislature that the provision in question should prevail despite anything to the contrary---Purpose of non-obstante clauses was that the Legislature intended that a particular provision which started with the word "notwithstanding", should prevail over any other inconsistent provision(s). Muhammad Mohsin Ghaman and others v. Government of Punjab through Home Secretary Lahore and others 2013 SCMR 85 and Arif Hussain Shah v. Operation Director…

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