Law: Income Tax Ordinance, 1979

Section: 50(5),80DD,SecondSched.,

Law: Customs Act, 1969

Section: 25

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)---Ss. 50(5), 80-DD & Second Sched., Cl. (118-D)---Constitution of Pakistan (1973), Art.199---Customs Act (IV of 1969), S.25---Constitutional petition---Charge of income tax---Tax on edible oil imported by petitioner was charged by Authority under sub-clause (5) of S.50 of Income Tax Ordinance, 1979---Petitioner objected to such charge of Income Tax contending that amount paid as Sales Tax could not be deemed to be the income of assessee and could not be subjected to payment of Income tax---Petitioner had enjoyed exemption under clause (118-D) of Second Sched. of Income Tax Ordinance, 1979---Under Sub-clause (5) of S.50 of Income Tax Ordinance, 1979, tax collected on import of edible oil as raw material by an industrial undertaking, was minimum amount of tax payable under S.80-DD of Income Tax Ordinance, 1979 and was not a full and final discharge of the tax liability of assessee under the Income Tax Ordinance, 1979---Tax under Sub-clause (5) of S.50 of Income Tax Ordinance, 1979 was collected on value determined under S.25 Customs Act, 1969 which provided that for purpose of determining the value, normal price of imported goods would be determined by including in the price, duties and taxes applicable in Pakistan---At the time of collecting income tax on import of goods, value of goods was to be taken as value of the goods determined under S.25 of Customs Act, 1969 along with Customs duties and sales tax, if any, to be paid on it. Ramma Pipe and General Mills Ltd. v. Federation of Pakistan 1994 PTD 848 ref. JUDGMENT KHILJI ARIF HUSSAIN, J.---The petitioner seeks relief that respondent No.3, Collector of Customs (Appraisement) be directed to charge income tax on the amount of sales tax as it is against the defined term of turnover. The background of the petition is that the petitioner was engaged in the business of import and imported RBD palm oil in bulk from Kualalumpur Malaysia. The tax on the edible oil was collected under sub-clause (5) of section 50 of the Income Tax Ordinance, 1979 (hereinafter referred to as the "Ordinance") the petitioner objected the charge of income tax while calculating the value of the…

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