Law: Income Tax Ordinance, 2001

Section: 2(29),100C,148,150,152(1),153,154,156,15 6A,233,233A,234(5)

Law: Constitution of Pakistan, 1973

Section: 247

Law: Sales Tax Act, 1990

Section: 3,13(2)(a)

Income Tax Ordinance (XLIX of 2001)--Ss.13(2)(A) 159-Sales Tax Act (VII of 1990), Ss.3 13 (2)(a)- Notifications SRO No. 1212(I)/2018, dated 5-10-2018-SRO No. 1213(I)/2018, dated 5-10-2018-Advance income tax and sales tax-Recovery through electricity bills-Exemption-Petitioner (located in Federal Tribal Areas) was aggrieved of demand of authorities for collection of advance income tax and sales tax from petitioner through monthly electricity bills-Validity-Through Notification SRO No. 1213(I)/2018, dated 5-10-2018, provisions in Chap. XII of Income Tax Ordinance, 2001, were not applicable to area of erstwhile Federally Administered Tribal Area-Any person located in erstwhile Federally Administered Tribal Area who exclusively carried his business there was not required to obtain exemption certificate from authorities under S.159 of Income Tax Ordinance, 2001 Federal Government through notification SRO No. 1212(I)/2018, dated 5-10-2018, while exercising its power under S.13(2)(a) of Sales Tax Act, 1990, empowered supplies made by persons located in erstwhile tribal area from impost of sales tax-Supplies / consumption of electricity under Sales Tax Act, 1990 was exempted from levy of sales tax, to industrial and commercial consumer except steel and ghee/cooking oil industries-Demand in question of revenue to collect sales tax through electricity bill from petitioner, whose manufacturing unit was located at erstwhile Federally Administered Tribal Area was not justified- High Court declared that demand of authorities for collection of advance income tax and sales tax from petitioner through monthly electricity consumption bills was illegal and without lawful authority-Constitutional petition was allowed, 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 6 others 2016 PTD 203 and Messrs Abid Foundry through authorized representative and another v. Pakistan through…

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