| Citation(s) |
|---|
| 2021 SLG 2610 2021 SLD 2610 2021 PTD 1842 |
Peshawar High Court
Writ Petitions Nos.442-M, 886-M, 1090-M to 1094-M, 1210-M,1245-M, 1267-M, 1268-M, 1243-M of 2020, 1082-M, 1233-M of2019, 421-M, 422-M, 435-M, 448-M, 522-M, 525-M, 527-M,670-M, 792-M, 812-M, 813-M, 963-M, 1004-M, 1247-M and 1063-Mof 2020, decision date
ISHTIAQ IBRAHIM, JUSTICE, WIQAR AHMAD, JUSTICE
Issac Ali Qazi, Barrister Asad-ur-Rehman and Muhammad Akbar Khan for Petitioners.Nawroz Khan, Deputy Attorney General, Raza-ud-Din Khan, A.A.G., Ishtiaq Ahmad, Mukhtar Ahmad Maneri, (via video link) and Ghulam Shoib Jally for
Respondents.
Writ Petitions Nos.442-M, 886-M, 1090-M to 1094-M, 1210-M,1245-M, 1267-M, 1268-M, 1243-M of 2020, 1082-M, 1233-M of2019, 421-M, 422-M, 435-M, 448-M, 522-M, 525-M, 527-M,670-M, 792-M, 812-M, 813-M, 963-M, 1004-M, 1247-M and 1063-Mof 2020, decision date
ISHTIAQ IBRAHIM, JUSTICE, WIQAR AHMAD, JUSTICE
Issac Ali Qazi, Barrister Asad-ur-Rehman and Muhammad Akbar Khan for Petitioners.Nawroz Khan, Deputy Attorney General, Raza-ud-Din Khan, A.A.G., Ishtiaq Ahmad, Mukhtar Ahmad Maneri, (via video link) and Ghulam Shoib Jally for
Respondents.
MESSRS HADI KHAN SILK MILLS AND ANOTHERVSGOVERNMENT OF PAKISTAN, THROUGH FEDERAL SECRETARY FINANCE AND 7 OTHERS
Law: Income Tax Ordinance, 2001
Section: 53,53(2),148,159, ScheduleSecond,Part-I,Cl.146,Part-IV,Cl. 110
Law: Constitution of Pakistan, 1973
Section: 199,247
NOTES: SRO No 1213/2018 dated 5-10-2018-Prelude to opening paragraph- Deeming clause-Effect-Prelude given in opening paragraphs of SRO No.1213/2018, dated 5-10-2018 can be referred to for knowing purpose of making amendments in Second Schedule to Income Tax Ordinance, 2001- Such prelude cannot be given a super imposing effect, so as to read something not expressly incorporated in Income Tax Ordinance, 2001- Deeming clause introduced in SRO No.1213/2018, dated 5-10-2018, cannot be given a super imposing effect over other provisions of Income Tax Ordinance, 2001-Effect to deeming clause cannot be given more than the power of Federal Government vested in it by S.53(2) of Income Tax Ordinance, 2001, unless immunity from operation of certain provisions of Income Tax Ordinance, 2001, is found to have been granted by amendment of Part-IV of Second Schedule to Income Tax Ordinance, 2001. Notification SRO No. 1213/2018 dated 5-10-2018-Constitutional petition-Tax exemption at import stage-Principle-Petitioners were importers of raw materials for their respective industrial concerns situated in erstwhile Federally Administered Tribal Area and Provincially Administered Tribal Area, sought tax exemption over raw material at import stage-Validity- When Income Tax Ordinance, 2001 was extended and fully operational in the area, a self-contained mechanism for seeking exemption from payment of liability of income tax stood provided therein- Resort could not be made to temporary regime provided in an earlier of High Court- Mechanism was provided under S.159 of Income Tax Ordinance, 2001, through which a person who claimed to be exempted from payment of any tax liability under exemptions provided in Part-I of Second Schedule to Income Tax Ordinance, 2001, could get a certificate to such effect and could be treated as exempted from payment of tax liability- Such provision of law was not exempted under Cl. 110 of Part-IV of Second Schedule to Income Tax Ordinance, 2001 and had its due operation-Petitioners had recourse thereto if they wanted to seek exemption from liability of income tax at import stage-Constitutional petition was disposed of accordingly. Messrs Taj Packages Company…
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