Law: Income Tax Ordinance, 1979

Section: 50(2A)(2B)

Law: Constitution of Pakistan, 1973

Section: 247,199

Income Tax Ordinance (XXXI of 1979)-----S.50 (2-A) (2-B)---Constitution of Pakistan (1973), Arts. 247 & 199--¬Constitutional petition---Tribal Areas---Withholding tax, deduction of--¬Validity---Income Tax Ordinance, 1979 having not been extended to the Tribal Areas as required by Art.247 of the Constitution, deduction of withholding tax b) Pakistani Banks having branches in the Tribal Areas was against the Constitution, thus without lawful authority---high Court directed the Banks to reverse the entries of deduction of withholding tax and the amount so far deducted be credited to the accounts of customers. JUDGMENT ABDUR RAHMAN KHAN J.---The legality of deduction income-tax under sections 50(2-A) and 50(2-B) of the income Tax Ordinance from the account of the petitioner in the bank situated in the tribal area have been impugned in this writ petition. The main argument of the learns counsel for the petitioner was that Income Tax Ordinance having not be extended to the tribal area as required by Article 247 of the Constitution, ' therefore, the impugned deduction was violative of the Constitution. He referred to a document marked as Annexure R/D on the file which is a letter, dated 27-2-1995 from Government of Pakistan, Central Board of Revenue to the Chairman, Pakistan Banking Council which is reproduced in its entirety:--- "From Muhammad Boota Anjum, Secretary (W.H.T.). To: (1) The Chairman, Pakistan Banking Council, Habib Bank Plaza, I. I. Chundrigar Road, Karachi. (2) The Presidents of All Private sector banks. (3) Chief Operating Officers of all the Foreign Banks operating in Pakistan. (4) The Managing Directors of all the Development Financial Institutions. (5) Presidents of all the Investment Banks. (6) All Regional Commissioners of Income Tax. Subject: The Applicability of section 50 of the Income Tax Ordinance, 1979. The matter of applicability of the provisions of…

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