Law: Income Tax Ordinance, 1979

Section: 50(4)

Law: Constitution of Pakistan, 1973

Section: 199,2A,3,4,25

Law: Contract Act, 1872

Section: 2(f)

(a) Income Tax Ordinance (XXXI of 1979)---S. 50(4)---Contract Act (IX of 1872), S.2(f)---Finance Act (I of 1995)--¬Constitution of Pakistan (1973), Arts. 199, 2A, 3, 4 & 25---Constitutional petition---Deduction of tax at source---Tax on payment to assessee on execution of contract was deducted at enhanced rate of 5 % as fixed by Finance Act, 1995 instead of 3 % prevailing rate at the time of execution of contract ---Assessee contended that imposition of modified tax must be levied to new contracts and not on the existing old contracts same being violative of Arts.2A, 3, 4 & 25 of the Constitution of Pakistan (1973)---Validity--¬Contracts between the parties showed that assessee was supposed to pay income-tax in accordance with the prevailing law, therefore, assessee was estopped to agitate the matter on the principle of approbate and reprobate as principle of reciprocal promises was not attracted---Constitutional petition having no merit was dismissed by High Court. Elahi Bakhsh Cottons case PLD 1997 SC 582; Ghulam Rasools case PLD 1971 SC 376; The Chandpur Mills Ltd. v. The District Magistrate, Tippera and others PLD 1958 SC 267; Messrs Momin Motors Co. v. The Regional Transport Authority, Dacca and others PLD 1962 SC 108; Muhammad Insar and others v. Administrator, Town. Committee, Kabirwala and 4 others 1999 YLR 950; Multi Nationals case PLD 1995 SC 432; Fauji Foundations case PLD 1983 SC 457; Salauddins case PLD 1991 SC 546 and Messrs Haider Automobile Ltd. v. Pakistan PLD 1969 SC 623 ref. (b) Interpretation of statutes--- ---- Court should save the laws instead of declaring them ultra vires. Multi Nationals case PLD 1995 SC 432 and Fauji Foundations case PLD 1983 SC 457 rel. (c) Interpretation of Constitution--- ---- Constitution should be read as organic whole. (d) Interpretation of statutes--- ---- Legislature cannot make retrospective penal laws. (e) Interpretation of statutes--- ----- Any law including taxation law may be made by the Legislature with retrospective effect under the Constitution. Salauddins case PLD 1991 SC 546 and Haider Automobile Ltd. v. Pakistan PLD 1969 SC 623 rel. JUDGMENT The brief facts out of which the present writ…

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