SIKANDAR HAYAT vs FEDERATION OF PAKISTAN S — 2022 PTD 11 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 11 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: SIKANDAR HAYAT vs FEDERATION OF PAKISTAN S
Subject matter: Tax & Customs
Provisions referred to: S. 53; 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

SIKANDAR HAYAT VS FEDERATION OF PAKISTAN S.53, Second Schedule, Part-I, Cl.146 & Part-IV, Cl.110---Notification SRO No.1213(I)/2018 dated 5-10-2018---Tax relief---Petitioners were civil servants who claimed tax relief in their salaries on the plea that they were also residents of erstwhile Provisionally Administered Tribal Area---Validity---Merely on the basis of positing of a civil servant in specified part, he could not claim exemption from payment of income tax unless such exemption was granted to him under S.53 of Income Tax Ordinance, 2001---No specific exemption was provided to employees of Provincial Government serving in Ex-Provincially Administered Tribal Area from payment of income tax in the Second Schedule maintained under S.53 of Income Tax Ordinance, 2001---When incomes of petitioners were not exempted from payment of income tax earlier then benefit of newly added Cl.146 of Part 1st of Second Schedule to Income Tax Ordinance, 2001, could not be extended to petitioners--- Benefit of Cl.110 of Part-IV of Second Schedule to Income Tax Ordinance, 2001, was also not available to petitioners---Immunity from operation of provision of Income Tax Ordinance, 2001, mentioned therein was given under Cl.110 of Part-IV of Second Schedule to Income Tax Ordinance, 2001, to such persons to whom such provisions had not been applicable prior to promulgation of Twenty-fifth Amendment to the Constitution---Constitutional petition was dismissed, in circumstances. Head NotesCase Description

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