| Citation(s) |
|---|
| 2006 SLG 135 2006 SLD 135 2006 PTD 1678 (2006) 93 TAX 207 2007 PTR 233 |
Sindh High Court
Constitutional Petitions Nos. D-376 and D-611 of 2004, decision dated: 14-03-2006
ANWAR ZAHEER, JAMALI AND MUHAMMAD ATHAR SAEED, JJ
Ahmer Bilal Soofi for Petitioners. Aqeel Ahmed Abbasi for
Respondents Nos. 1 and 2. Nemo from the Office of D.A.G
Constitutional Petitions Nos. D-376 and D-611 of 2004, decision dated: 14-03-2006
ANWAR ZAHEER, JAMALI AND MUHAMMAD ATHAR SAEED, JJ
Ahmer Bilal Soofi for Petitioners. Aqeel Ahmed Abbasi for
Respondents Nos. 1 and 2. Nemo from the Office of D.A.G
Messrs UNION COSMIC COMMUNICATIONS (PVT.) , LIMITED, KARACHI through Authorized Director and 5 others
VS
CENTRAL BOARD OF REVENUE through Member Income Tax, Islamabad and another Sun Telecom (Pvt.) Limited Talk Point (Pvt.) Limited Signals One (Pvt.)
Law: Pakistan Telecommunication (Re-organization) Act, 1996
Section: 5
Law: Income Tax Ordinance, 2001
Section: 161,236,236(1)(b),236(3)
Law: Constitution of Pakistan, 1973
Section: 199
(a) Income Tax Ordinance (XLIX of 2001)----Ss.161 & 236(1)(b)(3)---Pakistan Telecommunication (Re-organization) Act (XVII of 1996), S.5---Constitution of Pakistan (1973), Art.199---Constitutional petition---Running of Public Call Offices (PCOs) under licence from Pakistan Telecommunication Company---Sale of prepaid cards by licensee to its PCOs---Demand of withholding tax on such sales---Denial of licensee to be involved in such business---Constitutional petition against such demand notice involving factual controversy was not maintainable. ICI v. Federation of Pakistan (C.P. No.D-658 of 2005) ref. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss.161 & 236(1)(b)(3)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Show-cause notice demanding withholding tax---Order passed by Assessing Officer during pendency of constitutional petition and dismissal of assessee's appeal by Appellate Authority---Assessee neither availed further remedy under Income Tax Ordinance, 2001 nor amended constitutional petition to challenge such .orders---Constitutional petition was not maintainable---Principles. ICI v. Federation of Pakistan (C.P. No.D-658 of 2005);' 2004 PTD 3032; ICI Pakistan Limited v. Federation of Pakistan 2006 PTD 778, Roche Pakistan Limited v. DICT and others 2001 PTD 3090; Sitara Chemicals Industries Limited v. DCIT 2003 PTD 1285; Commissioner of Income Tax, Karachi and 2 others v. N.V. Philip's Gloeilampen--fabriaken, Karachi 1993 PTD 865 = PLD 1993 SC 434; Commissioner of Income Tax v. Hamdard Dawakhana (Waqt), Karachi PLD 1992 SC 847 and Pak Saudi Fertilizers v. Federation of Pakistan in C.P. No.283 of '1999 ref. (c) Constitution of Pakistan (1973)--- ----Art.199---Constitutional petition---Non-availing of alternate remedy under special statute providing complete mechanism to redress petitioner's grievance---Constitutional petition was not competent/ maintainable. ICI v. Federation of Pakistan (C.P. No.D-658 of 2005); (2005) 91 Tax 1; ICI Pakistan Limited v. Federation of Pakistan 2006 PTD 778, Roche Pakistan Limited v. DCIT and others 2001 PTD 3090; Sitara Chemicals Industries Limited v. DCIT 2003 PTD 1285; Commissioner of Income…
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