Law: Income Tax Ordinance, 2001

Section: 159,159(1),235,SecondSched.Part-IV,Cl.66

Income Tax Ordinance (XLIX of 2001)” ”Ss.159, 235 Second Sched. Part-IV, Cl. 66”Exemption” Expression ˜unless there is in force a certificate issued under subsection (1) of S.159 relating to the collection or deduction of such tax”Exemption or lower rate certificate”Applicability”Appellants- taxpayers claimed that they were registered with Sales Tax as exporters or manufacturers, who were exempted from applicability of S.235 of Income Tax Ordinance, 2001”Validity”Expression ˜unless there is in force a certificate issued under subsection (1) of S.159 relating to the collection or deduction of such tax as used in S. 159(2) of Income Tax Ordinance, 2001, conveyed that as long as certificate was in force, Distribution Companies were obliged to act comply with the mandate of the certificate”Certificate procured under S. 159(1) of Income Tax Ordinance, 2001, remained valid/in force, unless factum of inactive status suspension or cancellation of registration, as the case could be, was communicated by Commissioner concerned to the relevant Distribution Company”Such mechanism could not be replaced, substituted or rendered ineffective through judicial interference”Appellants-taxpayers were exempted from operation of S.235 of Income Tax Ordinance, 2001, upon fulfillment of conditions prescribed in terms of Cl. 66, Part-IV of Second Sched. of Income Tax Ordinance, 2001, provided such fulfillment was evidenced/affirmed by certificate issued in terms of S. 159(1) of Income Tax Ordinance, 2001 and not otherwise”Operation of S.235 of Income Tax Ordinance, 2001, was to effectively remain in abeyance, dormant or non-operative once conditions prescribed in Cl. 66, Part-IV of Second Sched. of Income Tax Ordinance, 2001, were fulfilled and which compliance was to be evidenced/affirmed in terms of certificate issued in terms of S.159(1) of Income Tax Ordinance, 2001”Where registration was inactive, suspended or cancelled, operability of S.235 of Income Tax Ordinance, 2001, would become effective, applicable and no exemption was claimable”Intra Court Appeal was dismissed in circumstances. Usman Hassan and another v. Federation of Pakistan and others 2017 PTD 2340; Indus Jute Mills…

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