| Citation(s) |
|---|
| 1996 SLG 123 1996 SLD 123 1996 CLC 608 |
Quetta High Court
Constitutional Petitions Nos. 283 to 288, 296, 321 to 324, 326, 327 and 344 of 1995, decision dated: 11-12-1995, hearing DATE : 29-11-1995
MUNAWAR AHMED MIRZA, C, J. AND IFTIKHAR MUHAMMAD CHAUDHARY, J
Siraj-ul-Haq Memon and Raja Qureshi for Petitioner (in C.P. Nos. 283 to 288 and 296 of 1995). Zahid Alvi and Shakeel Ahmad for Petitioner (in C.P. Nos. 321 to 324 and 326 of 1995). Raja Qureshi and Siraj-ul-Haq Memon for Petitioner (.n C.P. No. 327 of 199
Constitutional Petitions Nos. 283 to 288, 296, 321 to 324, 326, 327 and 344 of 1995, decision dated: 11-12-1995, hearing DATE : 29-11-1995
MUNAWAR AHMED MIRZA, C, J. AND IFTIKHAR MUHAMMAD CHAUDHARY, J
Siraj-ul-Haq Memon and Raja Qureshi for Petitioner (in C.P. Nos. 283 to 288 and 296 of 1995). Zahid Alvi and Shakeel Ahmad for Petitioner (in C.P. Nos. 321 to 324 and 326 of 1995). Raja Qureshi and Siraj-ul-Haq Memon for Petitioner (.n C.P. No. 327 of 199
Messrs ALHAMZA SHIP BREAKING COMPANY and OTHERS
VS
GOVERNMENT OF PAKISTAN through Secretary, Finance & Economic Affairs (Revenue Division), Islamabad and Ethers
Law: Income Tax Ordinance, 1979
Section: 50,50(5)
Law: Constitution of Pakistan, 1973
Section: 199
(a) Inspection, Valuation and Assessment of Imported Goods Rules, 1994--- ----R. 8(2)(c)---Income Tax Ordinance (XXXI of 1979), S.50(5)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Import tax, demand of--Prerequisites---Before demanding import tax, verification,, valuation and assessment of goods has to be carried out by Appraiser of Customs Department in pursuance of k.8, Inspection, Valuation and Assessment of Imported Goods Rules, 1994, whereby statutory duty has been conferred upon Authorised Officer to put mark of "Allowed Payment" on having been satisfied that "Bills of Entry" was complete in all respects---In absence of such mark, presumption would be that assessment of duty had not been finalized---Deposit of customs duty or advance income-tax by petitioners without permission of concerned Authority, however, would be of no significance---Collector Customs or his authorized officer was bound to compute such tax and collect the same in accordance with provision of S.50(5)(b), Income Tax Ordinance, 1979--Collection of advance Income Tax, in terms of S.50, Income Tax Ordinance, 1979 was based on the amount levied and recovered as customs duty and sales tax. A1 Samrez Enterprise v. The Federation of Pakistan 1986 SCMR 1917; Molasses Trading and Export (Pvt.) Limited v. Federation of Pakistan and others 1993 SCMR 1905; Abbas Steel Industries Limited v. Collector of Customs (Appraisement), Customs House, Karachi and 3 others 1989 CLR 1463; Crescent Pak Industries (Pvt.) Limited v. Government of Pakistan and others 1990 PTD 29 and Gaya Prasad Pandey and another v. State of Bihar and others AIR 1969 Pat. 311 ref. (b) Income Tax Ordinance (XXXI of 1979)----S. 50(5)(b)---Inspection, Valuation and Assessment of Imported Goods Rules, 1994, R.8(2)(c)---Deferment of Import Duty (On Ships for Scrapping) Rules, 1993, R.4 [as amended by Finance Act, 1995)---Constitution of Pakistan (1973), Art-199 ---Constitutional petition---Import of ship for scrapping---Bills of Entry, advance income-tax at specified rate in terms of S.50(5), Income Tax Ordinance, 1979 and 34 per cent. first instalment of duty was paid on different dates, prior to…
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