D.G. KHAN CEMENT COMPANY LIMITED vs The FEDERATION OF PAKISTAN through Secretary Revenue Islamabad Ss

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D.G. KHAN CEMENT COMPANY LIMITED VS The FEDERATION OF PAKISTAN through Secretary Revenue Islamabad Ss. 4C, 53, Second Schedule & Ninth Schedule---Constitution of Pakistan, Arts. 73(2)(a), 175F & Fourth Schedule, Part I, Entry 47---Federal Constitutional Court---Appellate jurisdiction---Super tax, imposing of---Legislative competence---Benevolent and Provident Funds---Dispute pertained to insertion of Section 4C to Income Tax Ordinance, 2001 on income arising to Benevolent and Provident Funds---Validity---Provision of Section 4C of Income Tax Ordinance, 2001 would not apply to the income, particularly to the benevolent funds enjoying exemption from tax under Section 53, read with Second Schedule to Income Tax Ordinance, 2001---Such funds constituted a distinct class expressly exempted by the Legislature in furtherance of recognized charitable and welfare objectives---Subjecting such funds to a super tax would defeat the very purpose of statutory exemption and would be inconsistent with the legislative scheme of Income Tax Ordinance, 2001---In the absence of a clear and specific legislative intent to withdraw or curtail such exemption, Section 4C of Income Tax Ordinance, 2001 could not be construed so as to override the exemption granted to benevolent funds---Provident and benevolent funds whichheld valid exemption certificates under the Ninth Schedule read with the relevant entries in the Second Schedule to Income Tax Ordinance, 2001 were not liable to pay super tax under Section 4C of Income Tax Ordinance, 2001---Federal Constitutional Court directed such funds to furnish their exemption certificates issued for the relevant tax years to the concerned authorities of Inland Revenue,who would pass written orders absolving such funds of their liability to pay super tax under Section 4C of Income Tax Ordinance, 2001---Matter was disposed of accordingly.

D.G. KHAN CEMENT COMPANY LIMITED vs The FEDERATION OF PAKISTAN through Secretary Revenue Islamabad Ss — 2026 PTD 625 FEDERAL-CONSTITUTIONAL-COURT

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