Law: Income Tax Ordinance, 1979

Section: 80C,80CC&80D

Law: Constitution of Pakistan, 1973

Section: 185(3)

Income Tax Ordinance (XXXI of 1979)----Ss.80-C, 80-CC & 80-D---Constitution of Pakistan (1973), Fourth Sched., Federal Legislative List, Part I, Item No.47---Constitution of Pakistan (1973), Art.185(3)---Leave to appeal was granted to consider as to whether imposition of income-tax on the basis of "turn over" alone, without giving an opportunity to tax subsequently adjusted with reference to his actual income, was permissible exercise of legislative power of taxation as enjoyed by Federal Legislative List in pursuance of Fourth Sched., Part I, Item No.47 of Federal Legislative List. ORDER AJMAL MIAN, J.---The petitioner is engaged in the construction of roads, bridges and dams as a civil contractor. He has filed the present petition for leave to appeal against the order dated 23-12-1996 of a learned Single Judge of the Lahore High Court passed in Writ Petition No.23794 of 1996, filed by the petitioner against the levy of withholding tax at the rate of 3 % under section 80-C of the Income Tax Ordinance, 1979, hereinafter referred to as the Ordinance, and its increase to 5 % under the Finance Act, 1995, dismissing the same on the ground that a Division Bench of the above High Court in the case of Messrs Aisha Spinning Mills Ltd. v. Federation of Pakistan and 2 others 1995 PTD 493 has held that section 80-C of the Ordinance was a valid legislation and in Writ Petition No.5501 of 1996 and seven other connected writ petitions, a learned Single Judge of the said High Court has also held that deduction of income tax under section 80-C of the Ordinance shall be at the rate which was prevalent at the time of receipt of payment and not on the dates of the contract under which these payments were made. The petitioner has, therefore,…

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