| Citation(s) |
|---|
| 2006 SLG 32 2006 SLD 32 2006 PTD 470 |
Lahore High Court
Writ Petitions Nos. 5511 and 1803 of 2004, heard on 26-09-2005
NASIM SIKANDAR, J
Ch. Ishtiaq Ahmed for Petitioner Dr. Danishwar Malik, Dy.-A.G., Tariq Shamim, Standing Counsel and Muhammad Ilyas Khan for
Respondents
Writ Petitions Nos. 5511 and 1803 of 2004, heard on 26-09-2005
NASIM SIKANDAR, J
Ch. Ishtiaq Ahmed for Petitioner Dr. Danishwar Malik, Dy.-A.G., Tariq Shamim, Standing Counsel and Muhammad Ilyas Khan for
Respondents
Mst. SHUGFTA PARVEEN
VS
FEDERATION OF PAKISTAN through Secretary Finance Division, Islamabad and 3 others
Law: Income Tax Ordinance, 2001
Section: 239(14),SecondSched.,Part-I,Cls.77C(A),( 83)
Law: Income Tax Ordinance, 1979
Section: 151,159,SecondSched.,Part-I,Cls.77C,78-E
Income Tax Ordinance (XXXI of 1979)-----Ss.151, 159, Second Sched., Part-I, Cls. 77-C & 78-E---Income Tax Ordinance (XLIX of 2001), S. 239(14), Second Sched., Part-I, Cls.(77-C(A)) & (83)---S.R.O. 100(I)/93, dated 2-2-1993---National Savings Schemes---Investment made in such Schemes on or before 30-6-2001---Deduction of withholding tax on yield from such Schemes---Validity---Recipients of such yield would enjoy exemption from levy of withholding tax under Income Tax Ordinance, 1979 and 2001---Such exemption would be available in case of Mahana Amdani Account, where its monthly instalment did not exceed Rs.1,000---Any person paying such yield would not be obliged to deduct tax at source nor recipients thereof would be required to produce exemption certificate under S.159 of Income Tax Ordinance, 1979---National Saving Organization as collecting agent of Revenue could not take away such concession given by law to the recipients of such…
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