2023 PTD 763 PESHAWAR-HIGH-COURT

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Citation Name: 2023 PTD 763 PESHAWAR-HIGH-COURTBookmark this Case The COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ABBOTTABAD VS SAIM TRADERS Tax matters---Ignorance of law in tax matters cannot be pleaded as good ground of defense. Citation Name: 2023 PTD 763 PESHAWAR-HIGH-COURTBookmark this Case The COMMISSIONER INLAND REVENUE, REGIONAL TAX OFFICE, ABBOTTABAD VS SAIM TRADERS Ss.3, 47 & Fifth Schedule---Constitution of Pakistan, Art. 247 [since repealed]---Reference---Exemption from duty and taxes---Applicability---Dispute was with regard to exemption granted to respondent tax-payer on the plea that goods were supplied by Norwegian Refugee Council to internally displaced persons---Validity---Any person could be exempt from levy and imposition of income tax if he had earned income from business inside tribal area---If income was earned from business in settled area, then same person would be liable to tax---Immunity provided in Art. 247 (since repealed) of the Constitution was territory specific and not persons specific---Immunity from payment of sales tax under Art.247 (since repealed) of the Constitution was area specific by its letter as well as intent---Customs Appellate Tribunal wrongly held supplies made to Internally Displaced Persons in settled area as exempt from levy of sales tax under Art. 247 (since repealed) of the Constitution---Norwegian Refugee Council was neither privileged person nor was exempted from payment of tax under Fifth Schedule of Sale Tax Act, 1990---High Court set aside order passed by Customs Appellate Tribunal as exemption under Art. 247 (since repealed) of Constitution was not available---High Court restored orders-in-original as well as judgments passed by Appellate Authority---Reference was allowed, in circumstances.

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