Law: Income Tax Ordinance, 2001

Section: Preamble

Notifications SRO No. 1212(I)/2018 dated 5-10-2018 SRO No.1213(I)/2018 dated 5-10-2018- Constitution of Pakistan, Art. 199- Factual controversy- Exemption from income tax- Petitioners were industrialists who sought exemption from income tax charged in their electricity bills on the basis of Notifications SRO No.1212(I)/2018 dated 5-10-2018 and SRO No. 1213(I)/2018 dated 5-10-2018- Validity- Units of petitioners were established prior to issuance of Notifications SRO No. 1212(I)/2018 dated 5-10-2018 and SRO No. 1213(I)/2018 dated 5-10-2018 or later required factual probe- Petitioners did not approach appropriate officers of Inland Revenue for deciding case of their exemptions- High Court, in exercise of Constitutional jurisdiction declined to intervene as essential fact whether the units were established prior to issuance of Notifications SRO No. 1212(I)/2018 dated 5-10-2018 and SRO No.1213(I)/2018 dated 5-10-2018 or subsequent required recording of evidence- Constitutional petition was dismissed in circumstances. Pakistan through Chairman FBR and others v. Hazrat Hussain and others 2018 SCMR 939; Commissioner Income Tax, Peshawar v. Messrs Gul Cooking Oil and Vegetable Ghee (Pvt.) Ltd. 2008 PTD 169; Messrs Taj Packages Company (Pvt.) Ltd. through Manager v. The Government of Pakistan through Federal Secretary Finance and Revenue Division and 06 others 2016 PTD 203 ref. JUDGMENT: SYED ARSHAD ALI, JUSTICE:---.--- This consolidated judgment is aimed to dispose of instant Writ Petition as well as connected Writ Petitions because all the petitioners, who have allegedly established their industrial units in the erstwhile Federally Administered Tribal Area (“FATA”), claim exemption from payment of income tax/sales tax etc, which are reflected in their electricity bills. The particulars of the said Writ Petitions are as under:- S.No. Case Title 1. W.P. No. 452-P/2022 “M/s Qasim Shah Marble Factory Umary, District Bajur through proprietor Qasim Shah son of Abdul Aziz v. Federation of Pakistan, through Federal Secretary Finance and Revenue Division, Islamabad and others”. 2. W.P. No. 453-P/2022 “M/s Imtiaz Khan Marble Factory Sheikh Kellay, District Bajur through…

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