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MACPAC FILMS LTD. versus FEDERATION OF PAKISTAN


Section 65 and Second Schedule, Part I, CL (118C) Constitution of Pakistan (1973), Article 199 Constitutional Application for Assessment Assessment Officer accepting tax holiday exemption under section 65, Income Tax Ordinance, 1979 At the time of the original assessment, the assessment requested that the industrial plan was established and that it was ready for commercial production on the basis of a certificate issued by the Assistant Collector of Customs, implying that the plant and machinery were installed. He was, however, then Assistant Director, Directorate of Inspection and Internal Audit Customs Central Excise and Sales T Article 65 The Regional Office received from that unit, is not able or unable to continue to develop under the income cut-off date configuration information based on the information. Tax Ordinance, 1979 As such, was not available at the time of the original assessment and in response to the showdown under Section 65 of the Ordinance, the SCCC could not provide any material / evidence to provide that the information received was incorrect and that the industrial action , The diagnostic officer was appointed, in the circumstances, there was reason to believe that the waiver was allowed on the basis of which error was decided to escape the fact that there was a defect in support of the case. The cases raised by it are being supported that the commencement of proceedings under section 65, Income Tax Ordinance, 1979 was singular or an industrial action. In fact, pure questions were formed as questions, could not be. The constitutional petition, in the circumstances, was not maintainable in the constitutional petition, despite the dismissal of the constitutional petition and observations by the High Court, the High Court

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