Law: Income Tax Ordinance, 2001

Section: 4B,2(63)

Law: Constitution of Pakistan, 1973

Section: 73(3)

(a) Income Tax Ordinance (XLIX of 2001)------Ss. 4B, 2(63)---Constitution of Pakistan, Art. 73(3)---Super tax for rehabilitation of temporarily displaced persons---Tax to be levied by law only---Procedure with respect to Money Bill---Bill not deemed to be a money bill---Specific purpose of tax mentioned in the taxing provision---Petitioners impugned imposition of “super-tax” via S.4B of the Income Tax Ordinance, 2001 on the ground, inter alia, that the same was not a “money bill” in terms of Art. 73(3) of the Constitution and was in the nature of a “fee”---Expression “tax” had a wide scope in context of the Income Tax Ordinance, 2001 and mere incorporation of the said levy in the Income Tax Ordinance, 2001 left no doubt that the Legislature intended to treat the same as a “tax” and not as a “fee”---Definition of “tax” given in S.2(63) of the Income Tax Ordinance, 2001, inter alia, included “fee” and the levy imposed by S. 4B of Income Tax Ordinance, 2001 was therefore covered by said definition---Income Tax Ordinance, 2001 was a special law in context of tax on income and its provisions would have overriding effect on any general law and the mechanism for computing tax on companies was also provided for in the Income Tax Ordinance, 2001---Section 4B of the Income Tax Ordinance, 2001 was, therefore, validly inserted in the Act and did not suffer from any illegality---Constitutional petitions were dismissed in circumstances.   Workers Welfare Funds v. East Pakistan Chrome Tannery (Pvt.) Ltd. PLD 2017 SC 28; Engro Fertilizers Ltd. v. Islamic Republic of Pakistan and Federation of Pakistan Islamabad 2012 CLD 50 and Federation of Pakistan through Secretary M/o Petroleum and Natural Resources and another v. Durrani Ceramics and others 2014 SCMR 1630 distinguished.   (b) Constitution of Pakistan---   ----Art. 199---Constitutional jurisdiction of High Court---Scope---High Court while exercising jurisdiction under Art. 199 of the Constitution could not undertake an exercise for computing tax liabilities. JUDGMENT ATHAR MINALLAH, J.--- Through this judgment I intend to decide the instant petition and the petitions listed in ‘Annexure-A’ attached hereto. 2.…

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