Law: Income Tax Ordinance, 1979

Section: 50,50(5,O.584(I)/95

Law: Constitution of Pakistan, 1973

Section: 185(3)

Income Tax Ordinance (XXXI of 1979)---S. 50(5)---S.R.O.584(I)/95, dated 1-7-1995---S.R.O.279(I)/94, dated 2-4-1994---Constitution of Pakistan (1973), Art.185(3)---Issuance of exemption certificate and declaring S.R.Os. as discriminatory, unlawful and ultra vires the Constitution---Counsel for petitioner, who also appeared on behalf of petitioner in the High Court, had conceded that S.R.Os. in question were examined by Supreme Court in another case reported as 1999 SCMR 412 and same were not found to be discriminatory or ultra vires the constitution---High Court in view of such concessional statement of counsel for petitioner found that once it was admitted that notification of S.R.Os. in question was examined by Supreme Court and found that same was neither unlawful nor ultra vires the Constitution, it could not be assailed again on same grounds before the Court as it would amount to examining or determining the correctness, legality and . propriety of a given by Supreme Court on same issue in an earlier case, which was not permissible in law---Nothing having left for adjudication, petition was dismissed. Anoud Power Generation Ltd. v. Federation of Pakistan PLD 2001 SC 340 and Collector of Customs v. Ravi Spinning Ltd. 1999 SCMR 412 ref. ORDER SAIYED SAEED ASHHAD, J.---This petition for leave to appeal has been filed against the Sindh High Court judgment, dated 23-12-2003 in Constitution Petition No.272 of 2000 dismissing the same. 2. Brief facts of this case are that petitioner had filed C.P. No.272 of 2000 in the High Court of Sindh wherein they sought the following reliefs:-- "It is therefore, prayed in the interest of justice that this Honourable Court may be pleased to:-- (a) declare that S.R.O. 584(I)/95 is discriminatory, unlawful, unconstitutional and void ab initio insofar as it amends S.R.O.279(I)/94 and seeks to impose Customs Duty on power generation unit on the basis of, who the ultimate purchasers are; (b) declare that S.R.O. 585(I)/95 is discriminatory, unlawful and ultra vires the Constitution of Pakistan, 1973 and should be struck down; (c) (i) declare that S.R.O. 560(I)/96 is ultra vires the Customs Act, 1969, and the Constitution of…

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