Law: Income Tax Ordinance, 1979

Section: 50,50(7A),92

(a) Income tax Ordinance (XXXI of 1979)--S. 50(7 A) "Property" Meaning Right to collect export tax, held, was property. Muhammad Younas v. The Chairman, Municipal Committees, Sahiwal and others P L D 1984 Lah. 345 ; Messrs Hamdard Dawakhana v. Commissioner of Income tax, Karachi P L D 1980 S C 84 ; Black's Law Dictionary, 4th Edn. p. 1382 ; Dharama Vijaya Agency v. Commissioner of Income tax, Bombay City 1 (1960) 38 I T R 392; J. K. Trust Bombay v. Commissioner of Income tax, Excess Profits Tax, Bombay (1957) 32 I T R 535; Langdale M. R., Jones v. Skinner 5 L J Ch. 90 ; Stroud's Judicial Dictionary 4th Edn., p. 2151 ; Casey v. Lalor 5 I C L R 507 ; Morony, v. Morony 1 R 8 C. L. 174 Morrison v. Hoppe 4 D G & S. 234 Terms de la Ley Cowel and Henry Briggs Sons & Co. Ltd. in voluntary liquidation v. Island Revenue Commissioners (1961) 1 W L R 68 (1961) I A E R 220 Bunted. (b) Income tax Ordinance (XXXI of 1979) S. 50(7 A) Explanation Explanation added to S. 50(7 A) Function and scope Explanation to S. 50(7 A), is declaratory in nature and declares what law is and ought to be understood Explanation, held, must be considered as operating retrospectively. Adnan Afial v. Capt. Sher Afzal P L U 1969 S ,C 187 ; Nabi Ahmad and another v. Home Secretary, Government of West Pakistan, Lahore and 4 others P L D 1969 S C 599 ; Arshad Akram & Co. and 8 others v. Divisional Superin¬tendent, Pakistan Railways, Rawalpindi and 5 others P L D 1982 Lab. 109 ; Colonial Sugar Refining Company Limited v. 'Irving (1905) A C 369 ; Arshad Akram & Co. and 7 others v. Divisional Superintendent Pakistan Railways, Rawalpindi and S others P L D 1982 Lah. 109; Muhammad Younas v. Chairman Municipal Committee; Sahiwal and others P L D 1984 Lab. 345 ; Craies on Statute Law 6th Edn. p. 394 ; Maxwell on Interpretation of Statutes 12th Edn. p. 224 ; Attorney General v. Theoball (1.890) 24 Q B D 557 ; In re : Lovell and Collard's Contract (1907) 1 Ch. 249 Bindra's Interpretation of Statute and General Clauses Act, p. 605 ; Mt. Muhammad I Bibi v. Kashi Upadhya and others A I R 1926 All. 725 and Colonial Sugar Refining Company Limited v. Irving (1905) A C 369 ref. Muhammad Younas v. The Chairman,…

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