Law: Income Tax Ordinance, 1979

Section: 2(24),15,50(1)(5)&53

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)---Ss.2(24), 15, 500)(5) & 53---Government of Balochistan Notification No.5-182/81 (PLGB) ACIV, dated 8th April, 1982---Constitution of Pakistan (1973), Art.199---Constitutional petition---Income---Demand of octroi after computing and adding 5 % advance income-tax, in value of goods---Validity---Petitioners imported unserviceable ships. from abroad for purpose of dismantling/scrapping---After dismantling ships when scrap thereof was presented at octroi post, respondent/octroi contractor intended to add 5 % advance income-tax in value for purpose of charging octroi on scrap of ships considering same to be one of components for determining the value to collect octroi---Income-tax was not to be recovered on the goods, but it was to be charged on the personal income of the importer at the time of submitting the income-tax returns according to S.53 of Income Tax Ordinance, 1979---Not necessary that amount of advance income-tax temporarily recovered by Customs Collector should be finally deducted because if on filing of income-tax return, importer could make out a case that income-tax could not be recovered from him, for any lawful reason, then already temporarily deducted amount was to be returned by the Department--¬Such tax the fate of which was yet to be determined in subsequent proceedings by Income-tax Department, could not be considered to be the payment of final tax---Advance income-tax paid by importer on the value of goods calculated by Customs Collector, subject to final adjustment of income-tax by concerned Department, could not be considered, one of the components of value or ad valour cost for the purpose of recovery of octroi---Respondent /Octroi Contractor, in circumstances, had no lawful authority to treat advance income-tax to be one of components of value of imported goods---Directions were issued to respondent/Octroi Contractor to refund proportionate amount of octroi charged from petitioner. PLD 1995 SC 423 and 1997 MLD 3142 ref. JUDGMENT IFTIKHAR MUHAMMAD CHAUDHRY, J.---In Constitutional Petitions 132 to 135, 147, 149 and 150 of 1998, petitioners have challenged, the demand of respondent-Messrs Shehbaz…

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