| Citation(s) |
|---|
| 2024 SLG 5570 2024 SLD 5570 2024 SCMR 858 2024 SCP 90 |
Supreme Court of Pakistan
Ci • Appeals No.1314 to 1337 of 2014 & Civil Appeals No.1611 to 1624 of 2013 (Against the judgment dated 26.05.2014 of the Peshawar High Court, Peshawar passed in TRs No. 1 -P to 23-P of2013 and judgment dated 03.07.2013 of the Peshawar High Court, Mingora Bench (Dar ul Qaza) Swat passed in T.Rs.No. I-M to 13-M of 2011)
Justice Sardar Tariq Masood, ACJ Justice Syed Mansoor Ali Shah Justice Athar Minallah
Chief Commissioner/ Commissioner IR Zone-Il/ Zone-111, RTO, Peshawar Versus ...Appellant in all cases M/ s Akbar Khan Filling Station (in CAs-1314 to 1317 of 2014) M/S Muslim Khan Filling Station (in CA-1318 of 2014) Muhammad Asad (in CA-1319 of2014) Bashir Ahmed (in CAs-1320 to 1322 of 2014) Gul Bahadur (in CAs-1323 to 1325 of2014) Muhammad Asad (in CAs-1326 to 1329 of 2014) Khalid Latif (in CA-1330 of 2014) Alamgir (in CAs-1331 to 1334 of 2014) Bashir Ahmed (in CA-1335 of 2014) Gut Bahadur (in CA-1336 of 2014) Khalid Latif (in CA-1337 of2014) Umarzada, Filling Station, Distt. Dir. (in CAs-1611 to 1615 of 2013) M/S Shah Rehman, Swat (in CAs-1616 to 1618 of 2013) Zahoor Iqbal (in CAs-1619 to 1622 of 2013) M/S Forvil Cosmetics, Mingora, Swat (in CA-1623 of 2013) Zahoor Iqbal (in CA-i624 of 2013) ...
Respondents For the appellant: Mr. Ghulam Shoaib Jally, ASC Syed Rifaqat Hussain Shah, AOR (in all cases) For the respondents: Mr. Zulfiqar Khalid Maluka, ASC (in CAs. 1318, 1616-1624 of 2013) Mr. Junaid Akhtar, ASC (in CA.1611 of 2013) Date of hearing: 19 December 2023
Ci • Appeals No.1314 to 1337 of 2014 & Civil Appeals No.1611 to 1624 of 2013 (Against the judgment dated 26.05.2014 of the Peshawar High Court, Peshawar passed in TRs No. 1 -P to 23-P of2013 and judgment dated 03.07.2013 of the Peshawar High Court, Mingora Bench (Dar ul Qaza) Swat passed in T.Rs.No. I-M to 13-M of 2011)
Justice Sardar Tariq Masood, ACJ Justice Syed Mansoor Ali Shah Justice Athar Minallah
Chief Commissioner/ Commissioner IR Zone-Il/ Zone-111, RTO, Peshawar Versus ...Appellant in all cases M/ s Akbar Khan Filling Station (in CAs-1314 to 1317 of 2014) M/S Muslim Khan Filling Station (in CA-1318 of 2014) Muhammad Asad (in CA-1319 of2014) Bashir Ahmed (in CAs-1320 to 1322 of 2014) Gul Bahadur (in CAs-1323 to 1325 of2014) Muhammad Asad (in CAs-1326 to 1329 of 2014) Khalid Latif (in CA-1330 of 2014) Alamgir (in CAs-1331 to 1334 of 2014) Bashir Ahmed (in CA-1335 of 2014) Gut Bahadur (in CA-1336 of 2014) Khalid Latif (in CA-1337 of2014) Umarzada, Filling Station, Distt. Dir. (in CAs-1611 to 1615 of 2013) M/S Shah Rehman, Swat (in CAs-1616 to 1618 of 2013) Zahoor Iqbal (in CAs-1619 to 1622 of 2013) M/S Forvil Cosmetics, Mingora, Swat (in CA-1623 of 2013) Zahoor Iqbal (in CA-i624 of 2013) ...
Respondents For the appellant: Mr. Ghulam Shoaib Jally, ASC Syed Rifaqat Hussain Shah, AOR (in all cases) For the respondents: Mr. Zulfiqar Khalid Maluka, ASC (in CAs. 1318, 1616-1624 of 2013) Mr. Junaid Akhtar, ASC (in CA.1611 of 2013) Date of hearing: 19 December 2023
Commissioner IR Zone-III, RTO, Peshawar
VERSUS
M/s Akbar Khan Filling Station
Law: Income Tax Ordinance, 2001
Section: 156A
Law: Constitution of Pakistan, 1973
Section: 247 (3)
ORDERAthar Minallah J. The Chief Commissioner/ Commissioner ('appellant') had impugned the judgment of the High Court, whereby the questions of law were answered in favor of the taxpayers. This Court had granted leave and consequently the petitions were converted into appeals.No. 1314/2014 2. The respondents in all these appeals are engaged in the business of purchase of petroleum products and its subsequent sale to the retail consumers. They assert that the retail sale of petroleum products is made by them through the petrol sale stations ('petrol pumps') established, operated and managed by them in the Federally Administered Tribal Areas (FATA'). The petroleum products are purchased from companies incorporated in Pakistan and the respective agreements are executed outside the territorial limits of FATA. The companies selling the petroleum products pay commission or give a discount to the purchasers. This contractual arrangement between the seller and buyer of the petroleum products is distinct from the further sale to the consumers through the petrol pumps. The former activity generally takes place in Pakistan outside the territorial limits of FATA. Section 156 A of the Income Tax Ordinance, 2001 ('Ordinance of 2001') makes it a mandatory obligation of the person selling the petroleum product to a petrol pump operator to deduct tax from the amount of the commission or discount allowed by the latter at the rate specified in Division VI A of Part Ill of the First Schedule ibid. This deduction is in the nature of a final tax regime since subsection 2 of section 156 A declares it to be the final tax. In the cases before the Court, the companies selling the petroleum products to the respondents had deducted the tax from the amount of commission paid to or discount allowed by the latter. The respondents filed applications for refund of the amount deducted as tax under section 156 A of the Ordinance of 2001 solely on the ground that the enforcement of the Ordinance of 2001 was not extended to the territorial limits of FATA in accordance with law and the constitutional mandate expressly provided under Article 247 (3) of the Constitution of…
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