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GUL COOKING OIL AND VEGETABLE GHEE (PVT.) LTD DARGAI, MALAKAND AGENCY versus PAKISTAN

Constitution of Pakistan 1973 Section 80 DD, 50 (5), 56, 63 and Second Schedule, Part II, CI 6AA Section RA No. 824 (1) / 99, dated 8 7 1999 Section RO No. 593 (1) ) / 91, dated 30 6 1991 Constitution of Pakistan (1973), Arts; 1997 and 247 Constitutional application Minimum tax on income of importers of edible oils, etc. A tax deduction by the administration of tribal areas. Had a registered office in Dargai, Malakand Agency of the North West Frontier Province and was issued a waiver certificate. According to the Commissioner of the Commissioner of Income Tax Customs Authorities, the Tax Department Sysing Officer, Companies Circle, Peshawar demanded withholding 2% tax on import of edible oil after some confirmation of income tax exemption, Income Tax Ordinance, 1979, which Income tax declaration was offered in the assessment year 193999, Assisi alleged that the Income Tax Ordinance 1979 as the Income Tax Ordinance 1979 did not apply to it under consideration of Article 247 of the Constitution of Pakistan (1973). Was. Never extended to the Malakand Division or the Northwest Territory-administered Tribal Areas, where Rontier Province, where the Assassin's Industry was located, assessed the accuracy of any exemption certificate issued to it by any authority under the Income Tax Ordinance 1979 Was not required because the ordinance did not apply to the assessee and the commissioner. No certificate could be issued until the Income Tax Ordinance was exempted from it until 1979, the SC was not exempt from payment of income tax as the Ordinance did not exempt it but the Income Tax Ordinance was not implemented under the 1979 Income Tax Ordinance. Was. Consider Article 247 of the Constitution advocate from Abdul Hakim lawyer