Law: Income Tax Ordinance, 2001

Section: 148,72B,Part-IV of Second Schedule,206

THIS JUDGMENT DELIVERED BY: ABID AZIZ SHEIKH, JUSTICE:---------------- This judgment will also decide writ petition No.1283/2014, writ petition No. 5742/2014, writ petition No.7224/2014, writ petition No.8158/2014 and writ petition No. 13555/2014 as common questions of law and facts are involved in these constitutional petitions. 2. Through these constitutional petitions, petitioners have challenged the circular No.8 of 2013 dated 03.9.2013 (circular 8) amended by circular No.12 of 2013 dated 11.11.2013 (circular 12) being against the provision of clause 72B of Part-IV of Second Schedule to the Income Tax Ordinance, 2001 (Ordinance) (herein after referred to as clause 72B). 3. Brief facts are that petitioners are engaged in the manufacturing of steel pipes and being industrial undertaking import raw material for the purpose of self consumption. The respondents at the time of release of goods so imported are required to collect advance tax on the value of goods in terms of subsection 1 of section 148 of the Ordinance at the rates specified in Part-II of the first schedule to the Ordinance alongwith statutory charges and taxes. Through Finance Act, 2013, clause 72B was inserted in Part-IV of Second Schedule of the Ordinance, whereby, exemption allowed from advance tax to industrial undertakings who fulfill the requirement of clause 72B of the Ordinance. The claim of the petitioners is that they have been issued exemption certificate under clause 72B of the Ordinance, from time to time, however on 03.9.2012, circular No.8 as amended by circular No.12 were issued under section 206 of the Ordinance, which provided additional conditions for obtaining exemption certificate under clause 72-B of the Ordinance. The petitioners being aggrieved with additional conditions in impugned circular No.8 and circular 12, have filed these constitutional petitions. 4. Learned counsel for the petitioners submits that though petitioners have assailed circulars No.8 and 12 in these petitions, however, their main grievance is with regard to condition No.(iii) in circular No.8 of 2013 dated 03.9.2013 (herein after referred to as impugned condition). He, therefore, submits that at this…

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