Law: Income Tax Ordinance, 1979

Section: 50(5),86

Law: Customs Act, 1969

Section: 156(1)(10A)(14),202

(a) Income Tax Ordinance (XXXI of 1979)-----Ss. 50(5) & 86 Customs Act (IV of 1969), Ss. 156(1) (10 A)(14) & 202 Evading deduction of advance income tax by mis declaration of description of imported goods Recovery of such evaded income tax from importer by Collector of Customs alongwith additional tax under S.86 of Income Tax Ordinance, 1979 and penalty under S. 156(1) (10 A)(14) of Customs Act, 1969 Validity Advance income tax under S.50(5) of Income Tax Ordinance, 1979 could be collected as customs duty and recovered by Collector of Customs under S.202 of Customs Act, 1969 Such recovery would not have effect of converting income-¬tax into customs duty, thus, applicability of S. 156 of Customs Act would be excluded Section 86 of Ordinance, 1979 involved process of assessment, which power had not been conferred on Customs Authorities Additional tax under S.86 of Ordinance, 1979 could be imposed on deducting authority and not on importer (the payer) No exception could be taken to recovery of such evaded determined amount of income tax Imposition of additional tax under S.86 of the Income Tax Ordinance, 1979 and penalty under S. 156(1)(10 A)(14) of Customs Act, 1969 were annulled being without jurisdiction. Crescent Pak Industries (Pvt.) Limited v. Government of Pakistan 1990 PTD 29; Messrs English Biscuit Manufacturers Ltd. v. The Assistant Collector, Central Excises and Land Customs, Landhi Division Karachi 1991 PTD 178; Kohinoor Textile v. Federation of Pakistan 2002 PTD 121 and Messrs Nadeem Electronics (Pvt.) Ltd. v. Collector of Customs, Central Excise and Sales Tax PTCL 2000 CL 582 ref. (b) Taxation Nature of tax would not be changed by merely providing the manner and time of its collection under any tax enactment. (c) Taxation Collection and assessment of tax Not one and the same thing. (d) Income Tax Ordinance (XXXI of 1979) S. 86 Additional tax, imposition of Scope Such tax could be imposed on deducting authority and not on importer (the payer). JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J. This appeal under section 196 of the Customs Act, 1969, is directed against the order, dated 5 2 2002 passed by the learned Customs, Excise and Sales Tax…

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