Law: Customs Act, 1969

Section: 70,80,83,159

Sales tax at import stage---Exemption from income tax---Petitioners were running their manufacturing units in erstwhile Provincially Administered Tribal Areas, who sought tax exemption over raw material imported by them---Validity---Clause No. 146 of Second Scheduled Part-I of Sales Tax Act, 1990 was no more on the part of statue as the same was omitted by Finance Act, 2021---Provision of S.148 of Income Tax Ordinance, 2001 was omitted by Finance Act, 2020---Entry No. 151 of Sixth Schedule of Sales Tax Act, 1990 was inserted which dealt with sales tax at import stage---For seeking exemption from payment of income tax, the petitioners were to seek exemption under S.159 of Income Tax Ordinance, 2001---High court declined to interfere in the matter---Constitutional petition was dismissed, in circumstances. Messrs Hadi Khan Silk Mills and others v. Government of Pakistan through Secretary Finance and others 2021 PTD 1842 rel. JUDGMENT: MUHAMMAD NAEEM ANWAR, JUSTICE:---.--- This single order in instant petition shall also decide the connected petitions tabulated at the did of this order, as a common question of law and facts is involved in all these petitions. 2. The petitioners, in all these five petitions, have invoked the constitutional jurisdiction of this Court under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the Constitution), with almost similar prayer, that: "Considering the above submissions, it is therefore, respectfully prayed that on acceptance of this petition, this Hon'ble Court:- i) Declare that the exemption certificate in view of SRO 1213(I)/2018 dated 05.10.2018 and subsequent judgment dated 24.11.2020 and 25.11.2020 of this Hon'ble Court is to be issued on one time basis valid upto 30th June, 2023; ii) Declare that non-issuance or absence of exemption certificate under section 159 ibid in no case shall affect the right of exemption from sales tax under Entry No.151 of Sixth Schedule of the Sales Tax Act, 1990; iii) Direct the Respondents that in absence of exemption certificate under section 159 ibid, the petitioner imports for the purpose of levy of Sales Tax be treated in accordance with Entry No.151 ibid for…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492