Law: Income Tax Ordinance, 2001

Section: 122B,153(4),SecondSched,207

[Income Tax Ordinance (XLIX of 2001)].....Sections 122-B, 153(4) & Second Sched., Part-IV, Cl.(46-A)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Maintainability---Auto parts, manufacturer of---Refusal of Commissioner to issue to petitioner exemption certificate under S.153(4) of Income Tax Ordinance, 2001 for not falling such parts within ambit of Cl. (46-A) of Part-IV of Second Schedule., therefore---Plea of Revenue was that alternate remedy of filing review before Director-General against such refusal was available to petitioner---Validity---Director-General being a Reviewing Authority had already expressed his opinion in form of an administrative order---Appeal/revision/review before Director General would be mere illusionary in nature and would not be efficacious remedy---Constitutional petition was, held to be maintainable in circumstances. (b) Interpretation of statutes Fiscal statute---Language of such law in its natural meaning would be applicable---Controversy in case of doubt would be resolved in favour of taxpayer and not Revenue Department. (c) Interpretation of statutes Interpretation of words used in a statute---Duty of Court stated. Court should look at the words of statute and interpret them in the light of the words clearly expressed and not import what is not expressed to support assumed deficiency. No words should be added or deleted from a statute to arrive at exact meaning and it should be interpreted as a whole on the basis of its plain language. Collector of Customs (Appraisement), Karachi and others v. Messrs Abdul Majeed Khan and another 1977 SCMR 371 fol. (d) Income Tax Ordinance (XLIX of 2001) S. 153(4)(6-A) & Second Sched., Part-IV, Cl. (46-A)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Income from business of manufacture of auto parts---Refusal of Commissioner to issue exemption certificate to petitioner under S.153(4) of Income Tax Ordinance, 2001 for not falling such parts within the ambit of Cl. (46-A) of Part-IV of Second Sched., thereof---Plea of petitioner was that such parts were iron and steel products for being manufactured from iron and steel---Plea of Revenue…

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