Law:

Section:

(a) Regulation of Mines and Oilfields and Mineral Development (Government Control) Act (XXIV of 1948)-------S. 3-B [as amended by Regulation of Mines and Oilfields and Mineral Development (Government Control) (Amendment) Act (LXXXIII of 1976)],---Schedule, Para. 13---Income Tax Ordinance (XXXI of 1979), Preamble---Exemption from payment of income tax---Entitlement--­Exemption from payment of income-tax was available not only to the foreign nationals approved by licensee but also to the employees of a contractor of the licensee or lessee as per provisions of S. 3-B, Regulation of Mines and Oilfields and Mineral Development (Government Control) Act, 1948 and para 13 of the Schedule thereof---Provisions of S. 3-B of the said Act would operate notwithstanding anything contained in any law for the time being in force--­Concession from payment of income-tax being granted by provision of S. 3-B of the Act and para 13 of the Schedule thereof, would be in addition to any other concession for the time being in force which would include Income Tax Ordinance, 1979. . A & B Food Industries Ltd. v. Commissioner of Income Tax/Sales, Karachi 1992 SCMR 663; Nawabzada Muhammad Amir Khan v. The Controller of Estate Duty etc. PLD 1961 SC 119; Pir Bakhsh v. Ajaib Gul and others PLD 1962 Pesh. 61; Arshad Akram & Co. and 8 others v. Divisional Superintendent Pakistan Railways, Rawalpindi and 5 others PLD 1982 Lah. 109 and Muhammad Jamil v. Muhammad Rahim 1987 CLC 176 ref. (b) Regulation of Mines and Oilfields and Mineral Development (Government Control) Act (XXIV of 1948)--- ----S. 3-B [(as amended by Regulation of Mines and Oilfields and Mineral Development (Government Control) (Amendment) Act (LXXXII of 1976)] & Sehed. para 13---No conflict between S. 3-B of the Act and para Y of the Schedule thereof---Combined reading of the two provisions (S. 3-B and Sched. para - 13) of the Act indicates that concession from payment of income-tax was not only available to licensees and lessees but also to its contractors. (c) Interpretation of statutes--- ----Where Schedule of an Act was in conflict with the provisions of the Act itself, the Schedule must yield to the main…

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