| Citation(s) |
| 2016 SLG 39 = 2016 SLD 39 = 2016 PLJ 541 = 2018 PTD 287 = 2016 LHC 214 |
W.P. No. 38612 of 2015, decision dated: 29-12-2017, hearingDATE : 22-12-2017
SHAHID KARIM, JUSTICE
Imtiaz Rasheed Siddiqui, Shahryar Kasuri, Mansoor Usman Awan, Shahzad Ata Elahi, Kh. Farooq Saeed, M.M. Akram, Shahbaz Butt, Usman Akram Sahi, Arslan Riaz, M. Hamza, Sajid Ijaz Hotiana, Tanzil ur Rehman, Waseem Ahmad Malik, Tahir Amin, M. Nasir Khan, Ehsan ur Rehman, Monim Sultan, Shahzeen Abdullah, Hussain Ibrahim, Hammad Khan Babur, Majid Jahangir, Abdullah Akhtar Butt and Shahid Sharif for Petitioners.Sarfraz Ahmad Cheema, M. Asif Hashmi, Shahid Usman, Shagufta Ejaz, Nasar Ahmad and Imraz Aziz Khan, D.A.G. Nadeem Mehmood Mian, Asst. Attorney General and Dr. Ishtiaq Ahmad Khan Director, Law FBR for
Respondents.
D.G. KHAN CEMENT COMPANY LIMITEDVSFEDERAL BOARD OF REVENUE AND OTHERS
Law: Income Tax Ordinance, 2001
Section: 4B
Law: Civil Procedure Code (V of 1908)
Section: Rr.1&2
NOTES: Super tax Tax to be levied by law only Super tax for rehabilitation of temporarily displaced persons Bill not deemed to be a money bill Procedure with respect to Money Bill Specific purpose of tax mentioned in the taxing provision THIS JUDGMENT DELIVERED BY: SHAHID KARIM, JUSTICE:---.--- This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the Constitution), seeks the following reliefs:-- In view of the facts and circumstances narrated above, it is, therefore, most graciously prayed that this honourable Court be pleased to declare that: A. The insertion of section 4B in the Income Tax Ordinance, 2001, by the respondent Federation, is illegal, unlawful, ab-initio void and ultra vires the Constitution of Islamic Republic of Pakistan, 1973; the same be struck down accordingly. B. Section 9(2) of the Finance Act, 2015 whereby section 4B has been inserted in the Income Tax Ordinance, 2001 is without jurisdiction, illegal, void ab-initio and of no legal effect. It is further prayed that during the pendency of the titled petition restrain the respondents, their officers, agents from refusing to accept the tax return of the petitioner for the tax year 2015, without the payment of super tax under section 4B of the Ordinance (either electronically or manually, at the option of the petition), for the tax year 2015, while further restraining the said respondents from taking any actions towards recovery of the impugned levy in any manner whatsoever. 2. This judgment shall also decide similar petitions at Appendix-I with this judgment and which in their broad sweep raise the same question of law. In essence, the challenge in these petitions is to the constitutionality of Section 4B of the Income Tax Ordinance, 2001 (the Ordinance, 2001). Section 4B was inserted by the Finance Act, 2015 and seeks to impose a super tax for rehabilitation of temporarily displaced persons. It reads as under:- 4B. Super tax for rehabilitation of temporarily displaced persons.---(1) A super tax shall be imposed for rehabilitation of temporarily displaced persons, for tax years 2015 3[to 2017], at the rates specified in Division IIA of Part I of…
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