Law: Income Tax Ordinance, 1979

Section: 80,50,50(4),50(5),80C(4)

Income Tax Ordinance (XXXI of 1979)----Ss.80-C(4) & 50---Deduction of tax at source ---Assessee, deriving income from sale of pesticides---Income-tax was paid by the assessee under S.50(5) of the Income Tax Ordinance, 1979 at the time of import---Department had asked the assessee to pay the income-tax as a supplier under S.50(4) of the Ordinance ---Validity---Assessee having had paid the tax at the time of import of the goods, it amounted to final discharge of liability in terms of S.80-C(4) of the Income Tax Ordinance, 1979---Assessee having paid the tax under S.50(5) of the Ordinance could not be called upon to pay any further tax. Commissioner of Income-tax v. Messrs Sir E.H. Jaffer & Sons I.T.A. No.98 of 1998 and Messrs Elahi Cotton Mills and others v. Federation of Pakistan 1997 PTD 582 ref. THIS JUDGMENT DELIVERED BY This judgment shall dispose of W. P. No.13956/99 and 20514/2000 in both of which common question is involved. 2. The petitioner is an importer who derives his income from sale of pesticides. At the time of import the income tax is paid by the petitioner under section 50(5) of the Income Tax Ordinance. He has, however, been asked to pay the income tax as a supplier under section 50(4). Feeling aggrieved the petitioner has invoked the Constitutional jurisdiction of this Court. 3. Learned counsel for…

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