Law: Income Tax Ordinance, 1979

Section: 3,3(a),80D&SecondSched.

Income Tax Ordinance (XXXI of 1979)---Ss. 3(a), 80-D & Second Sched., Part I, Cl. (125-A)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Central Board of Revenue---Powers of ---Assessee while enjoying exemption from payment of tax in terms of Cl. (125) of Part I of Second Schedule of Income Tax Ordinance, 1979, was made to pay turnover tax under S.80D of the Ordinance- --Supreme Court later on in the case of Elahi Cotton Mills PLD 1997 SC 582 held that exemptees were not liable to pay tax--­ Assessee then made application for refund, which was rejected by Authority for the reason that Central Board of Revenue, through letter dated I1-12-1997, had prohibited grant of such relief---Validity---Central Board of Revenue had no jurisdiction to interpret the law and it was for the forums empowered to adjudicate upon the matters arising under the Ordinance in accordance with law---High Court accepted Constitutional petition and set aside the impugned order, resultantly application of assessee would be deemed to be pending before Authority, who would decide same in accordance with law after hearing assessee independently of said letter of Central Board of Revenue. Elaht Cotton Mills v. Federation of Pakistan PLD 1997 SC 582 and Central Insurance Co. Ltd. v. Central Board of Revenue 1993 SCMR 1232 rel. ORDER According to the writ petition, the petitioner was enjoying exemption from payment of incomes tax in terms of clause (125-A) of Part I of Second Schedule to the Income Tax Ordinance, 1979 when he was made to pay the turn over tax under section 80D of the Ordinance Later, according to the learned counsel, by virtue of the decision given by the Hon'ble Supreme Court of Pakistan in Elahi Cotton Mills v. Federation of. Pakistan PLD 1997 SC 582, it was held that the exemptees are not held liable to pay the said tax. An application was filed for refund. However, the officer concerned…

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