Law:

Section: 47,52,169,234A,235,235(1),235(4)

(a) Income Tax Ordinance (XLIX of 2001)---S. 235---Constitution of Pakistan (1973), Art.199 & Fourth Schedule Federal Legislative List, Item 47---Constitutional petition---Vires of S.235, Income Tax Ordinance, 2001.--Three stages of imposition of tax i.e. declaration of liability; assessment and recovery---Said three stages need not necessarily occur in any particular order---Recovery of tax whether directly from the assessee or indirectly through collection from expenditure or deduction from receipts, as the case may be, did not amount to assessment of tax, nor created any liability to pay said amount---Advance tax was merely a provisional payment---Mode of recovery of tax was not the sole determining factor in ascertaining the subject-matter of tax---"Collection of tax" and "its levy or chargeability", distinguished---Mode of collection of tax through advance tax was valid and legal, challenge thereto on the grounds of being violative of fundamental rights/or beyond the legislative competence of the Parliament was rejected---Provision for collection of advance tax was within legislative competence of Parliament in view of Fourth Schedule Item 47 of Federal Legislative of the Constitution---Collection of advance tax on the amount of bills did not affect the essential subject-matter of tax which remained tax on income, however, in case of companies subject-matter of the tax remained the income of the assessee and not the electricity bill---Principles. Whiteny v. Inland Revenue Commissioners AIR 1926 AC 37; Elahi Cotton Mills Ltd. PLD 1997 SC 582; Call Tel and another v. Federation of Pakistan and others 2005 PTD 833 and Call Tel Pvt. Ltd. v. Federation of Pakistan 2004 PTD 3032 ref. (b) Income Tax Ordinance (XLIX of 2001)--- ----Ss. 235 & 169---Companies---Contention was that some companies may be entitled to final discharge under S.169, Income Tax Ordinance, 2001; hence, S.235 of the Ordinance could not be applied to them---Held, in case of presumptive tax regimes where there was a final, discharge of liability under S.169 of the Ordinance, said discharge was limited to the transaction or the income covered by such provision of the presumptive tax…

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