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ABDUL SATTAR NOOR MUHAMMAD & CO. versus GOVERNMENT OF PAKISTAN\'


Income Tax Ordinance 1979 Section 50 (5) (1) (B) [as amended by the Finance Ordinance (I 1995)] Customs Act (IV of 1969), Section 3 Constitution of Pakistan (1973), Article 185 (3) Appeal to the Income Tax Appeal was approved by the Supreme Court to consider the reduction of the importer's contention that the rate of 4 of the advance income tax status was applicable from 1995 to 1995 while the tax payable. There was a bill on which 30 6 was filed before 1995, and, thus, a new rate of 4% could not be applied. That a right of an entitlement was deposited to the importer and that the entire amount of 2% which was payable before 1995 1995, when the Finance Ordinance 1995 was implemented, was already paid in full and that of the importer The entire obligation for the income year ending 30th 1995 was already made crystal before the issuance of the 1995 Ordinance, and no additional liability could be imposed on it as thereafter the import. The manufacturer did not complete the documentation required for the duty test. The rules did not even pay the installments as required, the customs duty could not be finalized, which required advance income tax.

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