Law: Income Tax Ordinance, 1979

Section: 80BB80C

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)-----Ss.80-BB & 80-C---Constitution of Pakistan (1973), Art. 199-Constitutional petition---Maintainability---Question involved in the case was as to whether loading and unloading would constitute a part of "transportation" or not---Such aspect did not entail any detailed factual inquiry, therefore, Constitutional petition was maintainable. (b) Income Tax Ordinance (XXXI of 1979)----- ----Ss.80-BB & 80-C---Constitution of Pakistan (1973), Art.199--¬Cons.titutional petition---Income derived from plying of goods trans¬port vehicles---"Transportation" and "ply"---Meaning---Provisions of Ss.80-BB & 80-C, Income Tax Ordinance, 1979 were to be read in harmony and any interpretation was to be made accordingly---Taxation Officer, in the present case, had failed to amplify his opinion with reference to the meanings of words "transportation" and "to ply" as used in the relevant S.R.O. and sections of the statute---High Court in circumstances, directed the Taxation Officer to interpret the whole issue involving the said words in accordance with their meanings, given in the of the High Court and come to a conclusion accordingly---If the Taxation Officer needed to take any guidance from the Commissioner who was the Controlling Officer, he should have no reservation about the same---High Court further observed that the impugned assessment order will not be acted upon until the new finding had been given by the Taxation Officer---Principles. Section 80-BB, Income Tax Ordinance, 1979 in its text uses the words "in respect of income derived from plying of goods transport vehicles". "Transportation" means: "the movement of goods or persons from one place to another, by a carrier". Whereas, the meanings of word 'ply 'are to use or wield diligently or vigorously, to make regular journeys over a route; to make ones way, direct ones course. Section 80-BB which was brought on the statute book by the Finance Ordinance, 2000, dealt with such matters. According to the present situation, section 80-BB and section, 80-C are to be read in harmony and any interpretation shall be done accordingly. Taxation Officer, in the present case, had…

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