Law: Income Tax Ordinance, 1979

Section: 80DD,50(5),56,63&SecondSched,Part-II,cI. 6AA

Law: Constitution of Pakistan, 1973

Section: 199,247

(a) Income Tax Ordinance (XXXI of 1979)--Ss.80-DD, 50(5), 56, 63 & Second Sched, Part-II, cI.6AA---S.R.O. No.824 (1)/99, dated 8-7-1999---S.R.O. No.593(1)/91, dated 30-6-1991--Constitution of Pakistan (1973), Arts; 199 & 247---Constitutional petition--Minimum tax on income of importers of edible oils, etc. ---Deduction of tax at source---Administration of Tribal Areas---Assessee was a company having its registered office at Dargai, Malakand Agency of the North-West Frontier Province and exemption certificate was issued to the assessee by the Commissioner of Income-tax---Customs Authorities, demanded withholding tax @ 2 % from the assessee on import of edible oils after seeking certain verification concerning income -tax exemption from the Tax Department---Assessing Officer, Companies Circle, Peshawar also issued notice under S.56, Income Tax Ordinance, 1979 to furnish income-tax return for the assessment year 19-3-99---Assessee alleged that Income Tax. Ordinance, 1979 was not applicable to him within the contemplation of Art.247 of the Constitution of Pakistan (1973) as the Income Tax Ordinance, 1979 was never extended to the Malakand Division or to the Provincially Administered Tribal Areas of North-West Frontier Province, where the assessees industry was located ---Validity---Assessee did not at all stand in need of any certificate of exemption issued to it by any authority under the Income Tax Ordinance, 1979 because the Ordinance was not applicable to the assessee and the Commissioner could not issue any certificate unless the exemption related thereto flowed from the Income Tax Ordinance, 1979---Assessee was exempt from the payment of income-tax not because the Ordinance exempted him but because the Income Tax Ordinance, 1979 was not at all applicable thereto---Income Tax Ordinance, 1979 being not applicable to, inter alia, Malakand Division within the contemplation of Art.247 of the Constitution, the notices issued under Ss.56 & 63 of the Income Tax Ordinance, were illegal, without jurisdiction and without lawful authority---Customs Authorities, in circumstances, were directed by High Court to release the material in dispute forthwith without…

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