Law: Income Tax Ordinance, 2001

Section: 131,132,132(3)(c),133

Law: Customs Act, 1969

Section: 194

Law: Federal Excise Act, 2005

Section: 34,2(3)

Law: Sales Tax Act, 1990

Section: 46

JUDGMENT ATHAR MINALLAH, J.-We intend to decide through this consolidated order the instant Reference and connected References titled "Messrs Teradata Pakistan (Pvt.) Ltd., v. Commissioner Inland Revenue etc.", "Messrs Warid Telecom (Pvt.) Ltd. v. Appellate Tribunal Inland Revenue etc.", "Messrs Warid Telecom (Pvt.) Ltd. v. Appellate Tribunal Inland Revenue etc", "Pakistan Telecommunication Company Ltd. v. The Appellate Tribunal Inland Revenue etc.", "Pakistan Telecommunication Company Ltd. v. The Appellate Tribunal Inland Revenue etc.", and "Pakistan Telecommunication Company Ltd. v. The Appellate Tribunal Inland Revenue etc.", bearing Nos.2, 3, 4, 5, 6 and 7 of 2013 respectively. 2. The applicants have assailed the judgment of the learned Appellate Tribunal Inland Revenue, Islamabad Bench, Islamabad dated 6-3-2013. The applicants have framed several questions of law; however, the most relevant question of law arising out of the impugned judgment is "whether the learned Tribunal was justified in failing to advert to the facts and circumstances of each appeal and deciding the same on its own merits, as the nature of the transaction and the tax year raised a distinct cause of action". In other words, whether the judgment of the learned Tribunal is an order or judgment under the provisions of the Federal Excises Act, 2005 read with the Income Tax Ordinance, 2001? 3. Hafiz Muhammad Idrees and Mr. Anwar Kamal, A.S.C. appearing for the applicants contended that the learned Tribunal, while admitting that the facts in each appeal were different, failed to advert thereto and left the appeals undecided. It was further contended that the majority opinion restricted itself to the scope and interpretation of the expression "Franchise", without taking into consideration or adverting to the distinct nature of the transaction and facts in each appeal, so as to conclusively decide the appeals by determining whether the said transactions and contractual relationships would give rise to the charge and payment of Excise Duty. They have, therefore, submitted that the impugned judgment is not an order or judgment in the eyes of the law, as it has left the appeals undecided. It was…

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