Find a Lawyer

MESSRS RIMA COOKING OIL INDUSTRIES (PVT.) LIMITED versus FEDERATION OF PAKISTAN

Income Tax Ordinance 1979 Section 80DD [as inserted by the Finance Act (IV of 999)] and Schedule II, Part I, CL (118C), Part 1 \ I, CL (6AA), Part IV, Total (58) Central Board Revenue Report No. 1283 (1) / 90 Protection of Economic Reforms Act (XII of 1992), Section 6 Constitution of Pakistan (1973), Arts 2A, 8, 18, 25, 199 and Fourth Schedule, Legislative List, Part I, Registration 47 The Constitutional Applicant contended that Section 80 DD of the Income Tax Ordinance 1979 was discriminatory, therefore, violating Articles 2A and 25 of the Constitution. R for the preparation of vegetable ghee and cooking oil BD is related to the import of Palm Oil and Soybean Oil Income Tax Ordinance 1979, with notification number 1283 (1) / 90 as well as securing exemption under the Second Schedule Total (118 C). Is that Section 80DD of the Ordinance intervened in such waiver and imposed unlawful restriction, on the fundamental right of the applicant to do such business and Section 80DD of the Income Tax Ordinance as per the Fourth Schedule. Entry 47 was validated. The ordinance was assessed like a tax regime and was similar to section 80D of the ordinance which was found valid by the Supreme Court in the case of Divine Cotton Mills (PLD 1997 SC 582). Any protection / immunity under section 6 of the Security Economic Reforms Act, 1992, may then be infuriated to the officials of the department in the light of the apex court's decision taken by the Supreme Court in the present constitutional petition. Of all such matters. There was no need for fresh consideration by the High Court, no law power of attorney advocate Sarai Alamgir lawyer