ABDUL SATTAR MOOR MUHAMMAD & CO. versus GOVERNMENT OF PAKISTAN
Section 50 (5) (a) (b) [as amended by the Finance Ordinance (I 1995)] Customs Act (IV of 1969), Section 3 Constitution of Pakistan (1973), Art 185 (3) Income on sources In view of the tax deduction applicants, the Supreme Court granted leave of appeal that the rate of 4% as advance income tax was applied from 1995 to 1995 when the entry bill was made on the basis of tax payable. Due to 30 6 1995 and, thus, a new rate of 4% may not be applicable: that a qualified importer had submitted to the importer and that the entire amount of 2% which was before 1 1995 1995 Was payable, when the Finance Ordinance came in 1995. The full price was already paid and the importer's full liability for the year ending in the year 1995 was crystallized before the issuance of the Finance Ordinance 1995 and there was no additional charge accordingly. Cannot be done under which the position of the authorities is maintained. This was because the importer did not complete the documentation required for the assessment of duty and did not pay the installments as per the rules, the customs duty could not be finalized, which required advance income tax.
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