Law: Income Tax Ordinance, 1979

Section: 5959,62,80,80D,Cl.(32D)inPart-IV of Second Schedule

(a) Income Tax Ordinance (XXXI of 1979)---Ss. 59, 62, 80-D [as inserted by Finance Act (XII of 1991) & Second Sched., Part-IV, Cl. (32-D) [as inserted through C.B.R. Notification S.R.O. 773(I)/2000, dated 31-10-2000 and omitted by Finance Ordinance (XXV of 2001)]---(C.B.R. Circular No. 21 of 2000, dated 11-9-2000)---Self-Assessment Scheme 2000-2001---Constitution of Pakistan (1973), Arts. 25 & 199---Constitutional petition---Business of dealership of products---Commission on sale of products received by petitioners­ assessees engaged in such business as association of persons, individual and unregistered firm---Self-Assessment Scheme for assessment year, 2000-2001 issued through Circular No.21 of 2000, dated 11-9-2000---C.B.R.'s Clarification, dated 24-10-2000 that S.80'D of Income Tax Ordinance, 1979 would apply to all categories of cases for assessment year 2000-2001 whether or not covered by Self-Assessment Scheme---Denial of benefit of such Scheme to petitioners for not being eligible under Cl. (32-D) in Part-IV of Second Sched. of Ordinance, 1979---Petitioners alleged such. denial to be discriminatory---Validity---Irrespective of nature of source of income, such Cl. (32-D) excluded provisions of S. 80-D of the Income Tax Ordinance, 1979 to turn over of different kinds of assessees who qualified for such Scheme---Petitioners, instead of declaring higher income and paying more tax, declared loss, thus, they were required to file regular return---Scheme would not become discriminatory for petitioners' failure to fulfil conditions laid down therein---Clause (32-D) of Second Schedule Part-IV, Income Tax Ordinance, 1979 was a rider for every assessee, who had declared loss in relevant year---Different rates applicable to different slabs of income would not be discriminatory---Person earning more must contribute more to snare burden of development in country---Petitioners were not being discriminated against in any manner---High Court dismissed constitutional petition---Principles. Jibendra Kishore Achharyya Chowdhury and 58 others v. The Province of East Pakistan and others PLD 1957 SC (Pak) 9; Zia Ullah Khan and others v. Government of Punjab and others…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492