| Citation(s) |
|---|
| 2018 SLG 2355 2018 SLD 2355 2018 PLJ 482 |
Civil Appeals Nos. 633 to 637 of 2007 & Civil Appeals No. 130 to 145 of 2009 & Civil Appeals No. 68-70 of 2011 & Civil Appeal No. 1229 of 2013 & Civil Appeals No. 158 to 160, 983 to 999 & 1025-1026 of 2015 & Civil Appeals No. 1337 & 1353-1356 of 2016 & Civil Appeals No. 172-174 of 2017 & Civil Petitions No. 261-P to 265-P of 2011 & Civil Petitions No. 3697 & 3698 of 2016, decision & hearing Dated: 14.12.2017. (On appeal from the judgments/orders Dated 19.10.2006, 21.02.2002, 03.06.2002, 3-7-2002
UMAR ATA BANDIAL, JUSTICE IJAZ-UL-AHSAN, JUSTICE
Mr. Khalid Abbas Khan, ASC for Appellant/Pet.(s): (in CA No. 633/07) Nemo (in CP No. 261-265/11) Mr. Khalid Anwar, Sr. ASC for the
Respondent(s) (in CAs No. 983,996/15) Nemo (in CAs No. 633,634,636 and 637/07 and 130-133/09)
PAKISTAN THROUGH CHAIRMAN F.B.R. & OTHERS
VS
HAZRAT HUSSAIN AND OTHERS
Law:
Section:
Constitution of Pakistan, 1973-- ----Art. 247(3)--Customs Act, 1969--Income Tax Ordinance, 2001, S. 148--Sales Tax Act, 1990, S. 3--Business of operating steel furnance and re-rolling mill--Imports iron and steel remetable scrap--Filling of good's declaration--Exemption of Advance Income Tax and Sales Tax--Location of Business in PATA--Question of--Whether Customs Act applies to PATA or not--Jurisdiction--It is not denied that income tax law does not apply for, and in relation to PATA--Section 148 is an integral part of Income Tax Ordinance--Since Income Tax Ordinance does not apply in toto it necessarily follows that Section 148 thereof will also not apply for, and in relation to, PATA--Thus, ex facie, Department lacks jurisdiction to collect advance income tax under said section--It may be observed that this section is a parallel section to provisions contained in Section 148(1) and (5) of Income Tax Ordinance--What is important to note here, once again, is that what has to be collected under Section 3(1)(b) is not customs duty; it is, and throughout remains, sales tax which is leviable on imports of goods into Pakistan--It is merely that machinery provisions of Customs Act, insofar as they relate to payment and recovery of tax under said Act, have been made applicable--Both Income Tax Ordinance and Sales Tax Act contain provisions which enable machinery of Customs Act to be made applicable and also create jurisdiction in Collector of Customs for purpose of recovery of both advance income tax as well as sales tax--Both laws are clear beyond any dispute on point that by so doing what is being collected is not customs duty but respectively income tax and sales tax--It follows that by a parallel set of reasoning, as has been set out hereinabove, in relation to income tax, that provisions of Sales Tax Act will also not justify levy and collection of sales tax on goods meant and intended for PATA--There is no dispute, as pointed out above that neither Sales Tax Act nor Income Tax Ordinance applies in relation thereto--It is necessary that we should set out our views in relation thereto--Prior to doing so, it is imperative to summarize concisely principle of law…
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