QASIM SHAH MARBLE FACTORY UMARY, DISTRICT BAJUR vs FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Preamble — 2022 PTD 981 PESHAWAR-HIGH-COURT

Case information

Citation: 2022 PTD 981 PESHAWAR-HIGH-COURT
Court: Peshawar High Court
Year: 2022
Reporter: PTD
Parties: QASIM SHAH MARBLE FACTORY UMARY, DISTRICT BAJUR vs FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Preamble
Subject matter: Tax & Customs

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

QASIM SHAH MARBLE FACTORY UMARY, DISTRICT BAJUR VS FEDERATION OF PAKISTAN through Federal Secretary, Finance and Revenue Division, Islamabad Preamble---Notifications SRO No.1212(I)/2018 dated 5-10-2018 & SRO No.1213(I)/2018 dated 5-10-2018---Constitution of Pakistan, Art.199---Factual controversy---Exemption from income tax---Petitioners were industrialists who sought exemption from income tax charged in their electricity bills on the basis of Notifications SRO No.1212(I)/2018 dated 5-10-2018 and SRO No.1213(I)/2018 dated 5-10-2018---Validity---Units of petitioners were established prior to issuance of Notifications SRO No.1212(I)/2018 dated 5-10-2018 and SRO No.1213 (I)/2018 dated 5-10-2018 or later required factual probe---Petitioners did not approach appropriate officers of Inland Revenue for deciding case of their exemptions---High Court, in exercise of Constitutional jurisdiction declined to intervene as essential fact whether the units were established prior to issuance of Notifications SRO No.1212(I)/2018 dated 5-10-2018 and SRO No.1213(I)/2018 dated 5-10-2018 or subsequent required recording of evidence---Constitutional petition was dismissed in circumstances. Head NotesCase Description

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