Law: Income Tax Ordinance, 2001

Section: 170

Law: Constitution of Pakistan, 1973

Section: 247(6)

Income Tax Ordinance (XLIX of 2001)--- ----S. 170---Constitution of Pakistan, Art. 247(6) [since omitted]---Resident of a Provincially Administered Tribal Area adjoining Mansehra District (the said tribal area)---Income tax refund, claim for---President had issued an order vide S.R.O. 118(I)/2011 on the 10th February 2011 published in the Gazette of Pakistan Extraordinary on 12 February 2011 which ordered that the said tribal area had ceased to be a tribal area---President had the constitutional power to issue the order and his order changed the status of the said tribal area and made it a non-tribal area---Order passed by the President under Article 247(6) of the Constitution meant that the area lost its status as a tribal area---Consequently, once the President had passed the order, any tax levied/deducted in accordance with the Income Tax Ordinance, 2001 was leviable/payable, because the Ordinance automatically stood extended to the said area---Fact that the area was hitherto a tribal area wherein tax under the Ordinance could not be levied/deducted would be of no consequence---Admittedly, the said tribal area adjoined Mansehra District and the order of the President was of a date prior to the levy/deduction of income tax, therefore, the refund claim submitted by the appellant-tax payer was correctly rejected by the Deputy Commissioner---Appeal was dismissed. ORDER Qazi Faez Isa, J. The learned counsel for the appellant states that the appellant was and remains a resident of a Provincially Administered Tribal Area adjoining Mansehra District ('the said tribal area') in terms of the then Article 246(b)(i) of the Constitution of the Islamic Republic of Pakistan ('the Constitution'), and income tax was deducted from him with regard to tax years 2011, 2012 and 2013 which was not leviable on the appellant. Therefore, the appellant sought refund thereof by submitting an application under section 170 of the Income Tax Ordinance, 2001 ('the Ordinance'). He further states that no notification was issued pursuant to the then Article 247(3) of the Constitution applying the Ordinance to the said tribal area. 2. The learned Mr. Zahid Idris Mufti on behalf of the…

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