HADI KHAN SILK MILLS vs GOVERNMENT OF PAKISTAN, through Federal Secretary Finance Ss — 2021 PTD 1842 PESHAWAR-HIGH-COURT

Case information

Citation: 2021 PTD 1842 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2021
Reporter: PTD
Parties: HADI KHAN SILK MILLS vs GOVERNMENT OF PAKISTAN, through Federal Secretary Finance Ss
Subject matter: Tax & Customs
Provisions referred to: S. 159; Validity---When Income Tax Ordinance; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

HADI KHAN SILK MILLS VS GOVERNMENT OF PAKISTAN, through Federal Secretary Finance Ss. 53, 159, Schedule Second, Part-I, Cl. 146 & Part-IV, Cl. 110---Notification SRO No. 1213/2018 dated 5-10-2018---Constitution of Pakistan, Arts. 199 & 247---Constitutional petition---Tax exemption at import stage---Principle---Petitioners were importers of raw materials for their respective industrial concerns situated in erstwhile Federally Administered Tribal Area and Provincially Administered Tribal Area, sought tax exemption over raw material at import stage---Validity---When Income Tax Ordinance, 2001 was extended and fully operational in the area, a self-contained mechanism for seeking exemption from payment of liability of income tax stood provided therein--- Resort could not be made to temporary regime provided in an earlier judgment of High Court--- Mechanism was provided under S.159 of Income Tax Ordinance, 2001, through which a person who claimed to be exempted from payment of any tax liability under exemptions provided in Part-I of Second Schedule to Income Tax Ordinance, 2001, could get a certificate to such effect and could be treated as exempted from payment of tax liability--- Such provision of law was not exempted under Cl. 110 of Part-IV of Second Schedule to Income Tax Ordinance, 2001 and had its due operation---Petitioners had recourse thereto if they wanted to seek exemption from liability of income tax at import stage---Constitutional petition was disposed of accordingly.

Other judgments reported in 2021 PTD

2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Ss. 2(a), 4 & Preamble---Income Tax Ordinance (XLIX of 2001), S.2(8)---Sales Tax Ac…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation---'Notifications' as a form of delegated legislat…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chapt. 1---Fiscal notification---Constitutional jurisdiction of…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN art. 199 & Pt. II, Chap. 1---Constitutional jurisdiction of the High Court---Scope-…
2021 PTD 892 LAHORE-HIGH-COURT-LAHORECHENAB FLOUR AND GENERAL MILLS VS FEDERATION OF PAKISTAN Delegated/subordinate legislation, vires of---Strong presumption of constitutionali…
2021 PTD 871 LAHORE-HIGH-COURT-LAHOREPUNJAB SMALL INDUSTRIES, RAWALPINDI VS DEPUTY COLLECTOR ADJUDICATION S.24-a---Reasons to be stated for decision---Scope---Order passed by ju…

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