Law: Income Tax Ordinance, 1979

Section: 14,14(2)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)]...... S.14(2) S.R.O. 897(I)/92, dated 15 9 1992, Cls. (a)(i)(ii) -Industrial Policy Circular No.6(100) of 1990, dated 2 5 1992, Art. l(i)(b)(c) Constitution of Pakistan (1973), Art. 199 Constitutional petition Import of machinery for project located at distance of 13 kilometers from Sheikhupura Municipal limits, but within 30 kilometers limit from Lahore Municipality Entitlement to benefits under Rural Industrial Development Incentives Scheme Refusal of Authority to issue Rural Area Certificate to petitioner for its project being located outside Sheikhupura Municipal limits Petitioner claimed to be within "Rural Area" taking Sheikhupura Municipal limit as start line Validity -Project or unit only falling within "Rural Area" could benefit from such scheme Overlapping limits of two prescribed distances from two Municipal limits could be resolved by reference to boundaries of concerned Municipality and Revenue/administration territorial limits of the District in which Municipal Committee/Corporation was located -Term "concerned" for not being defined in such Policy Circular would be given its ordinary meaning and routine nomenclature "Concerned" Municipal Committee/Corporation could only be the one, where petitioner on basis of its location would normally petition to seek redressal of its ordinary grievances qua enforcement of its rights guaranteed under Municipal laws Municipal Committee of Sheikhupura governed petitioner for purposes of local representation etc. under applicable Municipal and local laws Petitioner did not advert to Lahore Metropolitan Corporation for such purposes Limits of Lahore Metropolitan Corporation and 30 kilometers prescribed distance therefrom could not be taken to be determining zone concerning petitioner Prescribed distance of 10 kilometers around limits or Sheikhupura Municipality was prohibitory zone for petitioner Project of petitioner for being located outside ten kilometers limit of Sheikhupura Municipality would fall in "Rural Area" as per Art. 1(i)(c) of Policy Circular, dated 2 5 1992 and Cls. (a)(ii) of S.R.O. 897(I)/92, dated 15 9 1992, thus, he would be entitled to benefits and…

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