Law: Income Tax Ordinance, 1979

Section: Clause(6A) ofPartII of Second Schedule

THIS ORDER PASSED BY: SAIYED SAEED ASHHAD, CHIEF JUSTICE:-------------- Listed Applications filed by the Petitioners seek direction for the release of 700 Metric Tons of Cargo/RBD Oil to the Petitioners which was imported by the Respondents and so also the contempt is alleged to have been committed by the Respondent/Contemners, Muhammad Afzal Bhatti, who declined to release the same, without payment of 6% Income Tax. Counter-Affidavit and Rajoinder have already been exchanged in this matter. Briefly stated the facts of case are that Petitioner's imported Oil which was subject to detention, at the behest of the Special Army Monitoring Team, on the allegation of substandard oil not fit for human consumption. The detention was declared to be illegal in C.Ps. Nos.D-413 and 414 of 2000. It was, however, ordered that since the question of fitness or otherwise of the subject oil for human consumption related to the Public importance, matter was left to be decided by the Appellate Tribunal before whom the controversy was pending at the time of filing Petition, it appears that the decision of the. Appellate Tribunal was further assailed in Special Custom Appeals Nos. 18 and 19 of 2000 before this Court in its Special Appellate jurisdiction under the Customs Act, 1969. Learned Division Bench disposed of the Appeal vide order, dated 30-5-2000. Mr. S. Ali Bin Adam Jafri, learned counsel for the Petitioners submitted that the subject goods being edible attracts payment of Income Tax at the rate of 3% whereas, the Respondents/Contemners are demanding the Income Tax at the rate of 6% which is against the final verdict recorded by this Court. He contended that Income Tax Authorities are the request of the Petitioner had opined that edible Palm Oil was subject to 3% Income Tax. It was, therefore, argued that Customs Authority which was acting as a collecting agency could not demand Income Tax in excess of what was actually leviable. The Respondents/alleged Contemners are present in person along with Mr. Raja Muhammad Iqbal, learned counsel submitted that the subject consignment was inedible oil and was covered by PCT Heading 1511.9010 and attracted payment of 6% Income Tax.…

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