| Citation(s) |
|---|
| 1998 SLG 31 1998 SLD 31 1998 PTD 245 (1998) 77 TAX 1 |
High Court (AJ&K)
Writ Petitions Nos.99, 115, 102, 96, 95 of 1994, 81, 79, 77,80, 78, 82 of 1991, 56, 16, 15 of 1992, 39, 37, 38, 36, 10of 1993, 1 of 1995, 1, 2, 22, 20, 7.1,-42, 41 and 43 of1997, decision dated: 16-09-1997.
KHAWAJA MUHAMMAD SAEED, CHIEF, JUSTICECH. MUHAMMAD TAJ, JUSTICEMUHAMMAD SIDDIQUE FAROOQI, JUSTICE
Petitioner(s) by: Haji Muhammad Afzal (except in Writ Petition No. 10 of 1993), Zahid Hussain (in Writ Petition No-10 of 1993)
Respondent(s) by: Bilal Ahmed (in all the Petitions except in Petition No. 10 of 1993), Abdul Majeed Mallick (in Writ Petitio
Writ Petitions Nos.99, 115, 102, 96, 95 of 1994, 81, 79, 77,80, 78, 82 of 1991, 56, 16, 15 of 1992, 39, 37, 38, 36, 10of 1993, 1 of 1995, 1, 2, 22, 20, 7.1,-42, 41 and 43 of1997, decision dated: 16-09-1997.
KHAWAJA MUHAMMAD SAEED, CHIEF, JUSTICECH. MUHAMMAD TAJ, JUSTICEMUHAMMAD SIDDIQUE FAROOQI, JUSTICE
Petitioner(s) by: Haji Muhammad Afzal (except in Writ Petition No. 10 of 1993), Zahid Hussain (in Writ Petition No-10 of 1993)
Respondent(s) by: Bilal Ahmed (in all the Petitions except in Petition No. 10 of 1993), Abdul Majeed Mallick (in Writ Petitio
MESSRS KHAWAJA TEXTILE MILLS LTIS., KHALIQNAR BHIMBER THROUGH KHAWAJA ANEESUR REHMAN, DIRECTOR AND OTHERSVSDEPUTY COMMISSIONER INCOME TAX, MIRPUR CIRCLE, MIRPUR AND OTHERS
Law: Income Tax Ordinance, 1979
Section: 42,45,80D
(a) Azad Jammu and Kashmir Income Tax Ordinance, 1979-----S. 80-D---Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974), Third Sched., Entires 42 & 45---Vires of S. 80-D, Azad Jammu and Kashmir Income Tax Ordinance, 1979---Provision of S. 80-D, Azad Jammu and Kashmir Income Tax Ordinance, 1979 are not ultra vires the Constitutional provisions and teachings of Islam. Provisions of section 80-D of the Azad Jammu and Kashmir Income Tax Ordinance, 1979 are not ultra vires the Constitutional provisions. There is no discrimination made through the said provision of law. These provisions in no way, impose any restriction on the business or status of the assessees as businessmen. The imposition of taxes through the aforesaid provision inserted in the Income Tax Ordinance is lawful. The tax levied through these provisions is not interest/ribba, therefore, there is no violation of the Constitutional provisions. Provisions of section 80-D and similar other provisions of the Income Tax Ordinance are not against the teaching of Islam. PLD 1997 SC 582 fol. AIR 1961 SC 522; PLD 1979 SC (AJ&K) 148; PLD 1979 SC (AJ&K) 193; PLD 1979 SC (AJ&K) 217; 1961 (1961) 41 ITR 393; (1965) 56 ITR 141; (1965) 56 ITR 597; AIR 1963 Mad. 183; PLD 1981 SC 95; PLD 1990 SC 990; 1951 SCR 735; AIR 1941 FC 16; AIR 1955 SC 58; AIR 1964 SC 922; AIR 1968 SC,59; AIR 1955 FC 1667; AIR 1961 SC 1602; AIR 1961 SC 1733; AIR 1960 SC 457; AIR 1957 SC 9; AIR 1957 SC 157; AIR 1952 SC 75; AIR 1961 SC 552; AIR 1967 SC 1895; PLD 1980 SC 44; (1989) 178 ITR 31 (AP); PLD 1979 SC (AJ&K) 147; PLD 1992 FSC 329; PLD 1997 SC 582; Corpus Juris Secundum, Vol. LXXXIV; Assistant Commissioner of Land, Madras and others v. Buckingham and Carnatic Co. Ltd. (1970) 75 ITR 603; Elel Hotels and Investments Ltd. and another v. Union of India AIR 1990 SC 1964; Federation of Hotel and Pestaurant v. Union of India and others 1990 SC 1637; Express Hotels Ltd. v. State of Gujarat (1989) 178 ITR 151; M/s. Hoechst Pharmaceuticals Ltd. v. State of Bihar AIR 1938 SC 1019; (1943) 11 ITR 515; AIR 1943 PC 153; AIR 1965 SC 1375; P. Kunhammed Kutty Haji and others v. Union of India and others (1989) 176 ITR 481; T.K.…
Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492