Law: Income Tax Ordinance, 2001

Section: 2(29),7E,7E(2)(d)(i),7E(2)(d)(ii),7E(2)( d)(iii),7E(2)(d)(iv),7E(2)(f),10,11,37,1 13

Law: Constitution of Pakistan, 1973

Section: 25,70,77,142,189,Fourth Schedule

Law: Income Tax Ordinance, 1979

Section: 80C,80D

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973---Article 25---The legislature is empowered to create categories of taxpayers and tax one and not other, Section 7E of Income Tax Ordinance, 2001 covered by Entry 47 Federal Legislative List creating distinct categories of taxpayers is not unconstitutional, not discriminatory and does not offend Article 25 of the Constitution.- See Section 7E of the Income Tax Ordinance, 2001. Articles 70, 77, 142- Fourth Schedule-Federal Legislative List- Entry 47 & 50----The allocation of subject to the list is not by way of scientific or lpgical definition but by way of mere simple enumeration of broad categories.- It is reiterated that the scientific or logical definition but by way of mere simple enumeration of broad categories. A single tax may derive its sanction from one or more entries and many taxes may emanate from one single entry. An entry in the Legislative List must be given a wide and liberal interpretation. Power of Taxation is unlimited in its reach as to subject and by its very nature.- The power of taxation is unlimited in its reach as to subject and by its very nature it acknowledges no limits and may be carried to any extent which the government may find expedient. The judiciary can afford no redress against taxation so long as the legislature in imposing it keeps within the limits of legislative authority and violate no express provisions of the constitution. Treatise on the Law of Taxation” by Thomas M. Cooley is a seminal study of taxation and is considered as an authority on the subject of taxes and their nature and kinds. Entries in Fourth Schedule are not the actual source of power to vest in the Parliament. That power is derived from the substantive provisions in the Constitution. Fourth Schedule- Federal Legislative List- Entry 47---Entry 47 taxes on income other than agricultural income. The words used in Entry 47 are broad based and open- ended. If the term “income” has not been defined in a certain manner by the Constitution, it must be given its widest and broadest meaning and the amplitude of the term cannot be confined to mean a certain thing and not the other. INCOME TAX ORDINANCE,…

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