| Citation(s) |
|---|
| 2006 SLG 162 2006 SLD 162 2006 SCMR 652 |
Supreme Court of Pakistan
Civil Appeals Nos.163 to 169, 211, 212, 376, 377, 730, 731, 1342 to 1344, 1415, 1468 of 1999, 894 to 897, 999, 1000, 1001, 1002, 1042 of 2000, 1297 and 1298 of 2001, Civil Petitions Nos.3000-L to 3002-L of 2000 and C.M.A. No.2400 of 2000 in C.A. No.163 of
NAZIM HUSSAIN SIDDIQUI, C.J., JAVED IQBAL AND TASSADUQ HUSSAIN, JILLANI, JJ
Maqbool Ellahi Malik, Senior Advocate Supreme Court, Khalil Ahmad, Advocate Supreme Court and M.A. Zaidi, Advocate-on-Record for Appellants (C.As. Nos.163 to 169, 1342 to 1344 of 1999 and 894 to 897 of 2000). Muhammad Munir Peracha, Advocate Supreme Cour
Civil Appeals Nos.163 to 169, 211, 212, 376, 377, 730, 731, 1342 to 1344, 1415, 1468 of 1999, 894 to 897, 999, 1000, 1001, 1002, 1042 of 2000, 1297 and 1298 of 2001, Civil Petitions Nos.3000-L to 3002-L of 2000 and C.M.A. No.2400 of 2000 in C.A. No.163 of
NAZIM HUSSAIN SIDDIQUI, C.J., JAVED IQBAL AND TASSADUQ HUSSAIN, JILLANI, JJ
Maqbool Ellahi Malik, Senior Advocate Supreme Court, Khalil Ahmad, Advocate Supreme Court and M.A. Zaidi, Advocate-on-Record for Appellants (C.As. Nos.163 to 169, 1342 to 1344 of 1999 and 894 to 897 of 2000). Muhammad Munir Peracha, Advocate Supreme Cour
BISMILLAH & CO. and others
VS
SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF PAKISTAN and others
Law: Income Tax Ordinance, 1979
Section: Explanationto50(7A)
Law: Constitution of Pakistan, 1973
Section: 199
Income Tax Ordinance (XXXI of 1979)--S. 50(7A), Expln.---Explanation to S.50(7A) of Income Tax Ordinance, 1979---Effect---Explanation to S.50(7A) of the Ordinance was a deeming provision --- Deeming provision in a taxing statute would have effect of bringing within mischief of chargeability on income, what might not have actually accrued, but by fiction of law would be supposed to have accrued---Person, who had been awarded a contract would cam income, and advance tax would be a security which would be adjusted, when final liability was determined---Principles. Muhammad Younas v. Chairman Municipal Committee, Sahiwal and others PLD 1984 Lah. 345; Muhammad Ansar and 2 others v. Administrator, Town Committee, Kabirwala, District Khanewal and 4 others 2000 PTD 478; Manzoor Hussain v. Wali Muhammad PLD 1965 SC 425 and Hari Shankar v. Dy. E & T Commissioner AIR 1975 SC 1121 ref. Messrs Elahi Cotton Mills Ltd. and others v. Federation of Pakistan PLD 1997 SC 582; Commissioner of Income Tax v. Asbestos Cement Industries Ltd. and others (1992) 66 Tax 140 (S.C. Pak) and Trustees of the Port of Karachi v. Central Board of Revenue 1989 PTD 1048 rel. (b) Interpretation of statutes--- ----Fiscal statute ---Deeming provision---Effect---Such provision would have effect of bringing within mischief of chargeability on income, what might not have actually accrued, but by fiction of law would be supposed to have accrued. (c) Income Tax Ordinance (XXXI of 1979)--- ----S. 50(7A)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Lease of right to collect export/octroi/Mandi tax stipulating deposit of 50% advance income tax by lessees---Validity---Lessees having agreed to pay advance tax in terms of contract could not wriggle out of such contractual obligation by invoking Constitutional jurisdiction of High Court. JUDGMENT TASSADUQ HUSSAIN JILLANI, J.---This judgment shall dispose of Civil Appeals Nos. 163 to 169, 211, 212, 376, 377, 730, 731, 1342 to 1344, 1415, 1468 of 1999, 894 to 897, 999, 1000, 1001, 1002, 1042 of 2000, 1297 and 1298 of 2001 and Civil Petitions Nos. 3000-L to 3002-L of 2000 as common questions of facts and law are involved. 2. These…
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