2024 PTD 201 PESHAWAR-HIGH-COURT

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

Citation Name: 2024 PTD 201 PESHAWAR-HIGH-COURTBookmark this Case SARDAR WALI KHAN CARRIAGE CONTRACTOR VILLAGE ZITOOR, CHITRAL VS GOVERNMENT OF PAKISTAN through Federal Secretary Finance and Revenue Division, Islamabad Ss.148 & 159---Exemption from income tax---Petitioner was a government carriage contractor and running its business in erstwhile Tribal Areas, who sought tax exemption being resident of erstwhile Tribal Areas---Validity---Khyber Pakhtunkhwa Revenue Authority with the prior approval of the Government granted exemption from the whole of tax leviable thereunder to the service providers of the erstwhile Federally or Provincially Administered Tribal Area (FATA and PATA) through a Notification with the conditions, namely; the service providers were the bona fide residents of the area; and their service providing businesses were located in and they were providing service for consumption exclusively within the territory of the said areas---No doubt that the said Notification in explicit, clear and unequivocal terms provided exemption to all bona fide residents who were providing services for consumption and their businesses were located in the erstwhile Tribal Area---Record transpired that not only the petitioner was the resident of the exempted area but he fulfilled the other two conditions as well---Petitioner was providing services for consumption exclusively within the territory of erstwhile Tribal Area as reflected from his agreement and the letter of respondent No. 4 with the subject (tender for the transportation of imported wheat from Karachi/Gwadar Ports to KPK for the year 2020-21) with further clarification in column No.2 as Provincial Reserve Center as "SWAT" at serial No. 14, leaving no doubt for fulfillment of all the conditions for getting benefit of Notification---Wording of the Notification was in line with the benefit of SRO 1213(I)/2018 dated 05.12.2018 and the Notification of the KPRA dated 15th of March 2019 were same and both held field till 30th June, 2023---Petition was allowed as prayed for.

Case information

Judgment text as reported

Other judgments reported in 2024 PTD