COMMISSIONER INLAND REVENUE vs MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA Ss — 2022 PTD 283 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 283 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: COMMISSIONER INLAND REVENUE vs MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA Ss
Subject matter: Tax & Customs
Provisions referred to: 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

COMMISSIONER INLAND REVENUE VS MUHAMMAD TAHIR AND BROTHERS OGHI MANSEHRA Ss.53, 133 & Second Sched.---Constitution of Pakistan, Arts.247, 246 & 265---Tribal Areas---Merger of Tribal Areas into settled areas---Automatic applicability of Income Tax Ordinance, 2001 to areas that cease to be Tribal Areas by operation of Art.247(6) of the Constitution---Question before High Court was whether after cessation of a District which was a tribal area, vide SRO 118(I)/2011, dated 10-2-2011, all laws including Income Tax Ordinance, 2001 automatically became applicable to such District after issuance of a said SRO---Held, that under Art.247(6) of the Constitution the President had been empowered to abolish, forfeit or change status of a Tribal Area and therefore, previous status of District in question had come to an end after issuance of said SRO, as envisaged by Art.247(6) of the Constitution---Thereafter, such District merged into the settled area, and all laws including Income Tax Ordinance, 2001 became applicable to said District, and the former special status and District enjoyed was no longer attracted to it---Reference was answered, accordingly. Head NotesCase Description

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