Law: Income Tax Ordinance, 2001

Section: 150,151,159,159(1),159(2)&233-Clause(471 3) ofPartIV of Second Schedule

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance, 2001 (XLIX of 2001) Sections: 150, 151, 159, 159(1), 159(2) & 233 - Clause (4713) of Part IV of Second Schedule to Income Tax Ordinance, 2001 - C. No. 1(43) DG. (WHT)/2008 - Vol. II - 66417-R, 12-05-2015 - Constitution of Pakistan, 1973, Art. 199 - Constitutional Petitions - Exemption or lower rate certificate - Advance tax deductions - Contention of petitioners that they fall within category of entities mentioned in clause (47B) and stand exempted from advance tax deductions and to avail such concession they are not required to obtain valid exemption certificate u/s 159 - Exemption disallowed - Validity - (1) Whether u/s, 150, 151 and 233 of Ordinance, every person making certain specified kind of payments is required to first deduct withholding tax, and to avail such concession, exemption certificate is required to be obtained u/s 159 - Held yes. (2) Whether provisions of sections 150, 151 and 233 fall within Division III of Part V of chapter X and Chapter XII and for such payments, requirements of obtaining exemption certificate first has been specifically made mandatory under section 159(2) before concession under clause (47B) is availed - Held yes. (3) Whether entitlement of concession under clause (47B) can therefore, be availed only when exemption certificate is presented to withholder and upon such presentation obligation of withholder to deduct advance tax as provided u/s 159(2) stands discharged - Held yes. (4) Whether it is evident that concession granted under clause (47B) of Part IV to Second Schedule of Income Tax Ordinance, 2001 cannot be outrightly availed by withholdee from withholder on account of bar contained in section 159(2) unless withholdee presents valid exemption certificate issued to him u/s 159(1) of Ordinance - Held yes. (5) Whether challenge to impugned circular 12-05-2015 fails and all these 280 petitions are dismissed - Held Yes. JUDGMENT [The Judgment of the Court was delivered by Faisal Arab, C.J. - Impugned in this petition is Circular dated 12.05.2015 which requires that a valid exemption certificate be first obtained prior to availing benefit under Clause 47B of Part IV of the second schedule to the…

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