Law: Income Tax Ordinance, 2001

Section: 206,Second Schedule,Part-IV,Cl.72B

Law: Constitution of Pakistan, 1973

Section: 199

(a) Interpretation of statutes--- ----Circular by Federal Board of Revenue---Subordinate legislation---Scope---If subordinate legislation by regulator is in excess of provision of statute or is in conflict with substantive provision of law under which Circular was issued, then that subordinate legislation must be regarded as ultra vires of substantive provision and statute. (b) Constitution of Pakistan--- ----Art. 199---Judicial review---High Court, powers of---High Court in judicial review can always examine question as to whether subordinate legislation is within the parameters of substantive provision and statute under which such order/circular was issued. Suo Motu Case No.11 PLD 2014 SC 389 and Suo Motu case No.13 of 2009 PLD 2011 SC 619 rel. (c) Income Tax Ordinance (XLIX of 2001)--- ----S. 206, Second Schedule, Part-IV, Cl. 72B---FBR Circular No. 8 dated 3-9-2013---FBR Circular No.12 dated 11-11-2013---Exemption certificate---Imposing of conditions through Circulars---Taxpayer was aggrieved of FBR Circular No. 8 dated 3-9-2013 and Circular No.12 dated 11-11-2013, on the plea that the same were against the provision of Cl. 72B of Part-IV, Second Schedule, to Income Tax Ordinance, 2001---Validity---Federal Board of Revenue under S. 206 of Income Tax Ordinance, 2001, could not clothe itself with power which the statute itself did not give to it---Federal Board of Revenue had no jurisdiction to introduce condition No. (iii) in Cl. 72B of Part-IV, Second Schedule, to Income Tax Ordinance, 2001, through Circulars in issue---High Court declared condition No. (iii) of Circular 8 dated 3-12-2013, as ultra vires of the powers of Federal Board of Revenue, as well as against the provision of Cl. 72B of Part-IV, Second Schedule, to Income Tax Ordinance, 2001---Constitutional petition was allowed in circumstances. Anoud Power Generation Limited and others v. Federation of Pakistan and others PLD 2001 SC 340 and Messrs Central Insurance Co. and others v. The Central Board of Revenue, Islamabad and others 1993 PTD 766 ref. (d) Interpretation of statutes--- ----Amendment in statute is meant to bring change in law. K.G. Old, Principal, Christian Technical Training Centre,…

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