Law: Income Tax Ordinance, 2001

Section: 53,Second Schedule,Part-I,Clause146,Part-IV,Clause 110

Income Tax Ordinance (XLIX of 2001)----S.53, Second Schedule, Part-I, Cl.146 Part-IV, Cl.110-- Notification SRO No. 1213(I)/2018 dated 5-10-2018--Tax relief-- Petitioners were civil servants who claimed tax relief in their salaries on the plea that they were also residents of erstwhile Provisionally Administered Tribal Area--Validity--Merely on the basis of positing of a civil servant in specified part, he could not claim exemption from payment of income tax unless such exemption was granted to him under S.53 of Income Tax Ordinance, 2001--No specific exemption was provided to employees of Provincial Government serving in Ex- Provincially Administered Tribal Area from payment of income tax in the Second Schedule maintained under S.53 of Income Tax Ordinance, 2001--When incomes of petitioners were not exempted from payment of income tax earlier then benefit of newly added Cl. 146 of Part 1st of Second Schedule to Income Tax Ordinance, 2001, could not be extended to petitioners-- Benefit of Cl.110 of Part-IV of Second Schedule to Income Tax Ordinance, 2001, was also not available to petitioners--Immunity from operation of provision of Income Tax Ordinance, 2001, mentioned therein was given under Cl.110 of Part-IV of Second Schedule to Income Tax Ordinance, 2001, to such persons to whom such provisions had not been applicable prior to promulgation of Twenty-fifth Amendment to the Constitution--Constitutional petition was dismissed, in circumstances. 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; Employees Action Committee v. Government of Pakistan and others 2006 PLC (C.S.) 1311; Sanaullah Khan v. Province of Balochistan 1995 PTD 360; Fazal Ghafar and others v. Government of Pakistan and others (W.P. No.25-M / 2010); Hamid Ullah and others v. Federation of Pakistan and others (W.P. NO.507-M/2012); Dr. Muhammad Riaz Khan and others v. District Account Officer Swat and others (W.P. No. 845-M/2017 and Employees Action Committee v. Government of Pakistan and others 2006 PLC (C.S.) 1311 ref. JUDGMENT: WIQAR AHMAD, JUSTICE:---.--- Through this…

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