Law: General Clauses Act, 1897

Section: 3(28)

Law: Lahore Development Authority Act, (XXX of 1975)

Section: 4(2),6,19,2728

Law: Companies Ordinance, 1984

Section: 2(4)

Law: Income Tax Ordinance, 1979

Section: 80D,2(16),54,56,63,SecondSched.,PartI,Cl .(88),PartIV,Cl.(23)

(a) General Clauses Act (X of 1897)---S. 3(28)---Income Tax Ordinance (XXXI of 1979), S.80-D--- Lahore Development Authority Act (XXX of 1975)---Local Authority---Lahore Development Authority is a local authority as defined in S.3(28) of General Clauses Act, 1897. (b) Income Tax Ordinance (XXXI of 1979)----- ----S. 80-D---Minimum tax on income of certain persons---Determination of income---Liability to pay minimum tax is conditional and could not be compared with the tax payable or paid otherwise unless it is established that assessee was engaged in any business activity during the year the income from which is first to be determined. (c) Income Tax Ordinance (XXXI of 1979)----- ----Ss. 80-D, 2(16), 54, 56, 63 & Second Sched., Part I, Cl. (88), Part IV, Cl. (23)---C.B.R. Circular No. 10 of 1996, dated 16-10-1996--¬Lahore Development Authority Act (XXX of 1975), Ss.4(2), 6, 19, 27 & 28---General Clauses Act (X of 1897), S.3(28)---Companies Ordinance (XLVII of 1984), S. 2(4)---Minimum tax on income of certain persons--¬Exemption---Charge of minimum tax on sales of Lahore Development Authority estimated while framing ex parte assessment under S.63 of the Income Tax Ordinance, 1979---Validity---Department failed to specify the source of income or even the nature of business activity carried by the assessee from which the earning of income was alleged---Department without first establishing that any business was carried on by Lahore Development Authority or income was earned by it through any source and without first determining as to whether any tax was payable or paid on such, income which was less than the 0.5 % of the turnover directly proceeded to charge tax under the provisions of S.80-D of the Income Tax Ordinance, 1979 which action of the Department was not maintainable in law---Even nature of turnover adopted by the Department, had not been specified---Orders of both the Authorities below were vacated by the Appellate Tribunal. PLD 1977 Kar. 152; 1980 PTD 329 and PLD 1965 SC 201 rel. PLD 1975 Kar. 128; Writ Petition No.6556 of 1989 and 1998 PTD 2716 ref. (d) Income Tax Ordinance (XXXI of 1979)----- ----Ss. 80-D & 63---Minimum tax on income of…

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