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MESSRS SKINTREND INTERNATIONAL (PVT.) LTD versus SECRETARY, CENTRAL BOARD OF REVENUE GOVERNMENT OF PAKISTAN, ISLAMABAD


Income Tax Ordinance 1979 Section 3 (A), 80 D& Second Schedule, Part I, CL (125A) Constitution of Pakistan (1973), Article 199 Constitutional Application Except for the payment of tax in the Central Board of Revenue Power of Assisi. Receiving Income Tax Ordinance Part 1 KCL (125) of the Second Schedule, 1979, to pay turnover tax under Section 80D of the Ordinance Supreme Court, later of Divine Cotton Mills PLD 1997 SC 582 The case said it was not responsible for the waiver. In order to pay the tax, the Assisi applied for a refund, which was rejected by the authority, which, in the letter of I1 12 1997, banned the approval of such relief. The Central Board of Revenue had no jurisdiction to interpret the law, and it was for forums that had the power to decide on matters arising under the ordinance according to the law, the High Court accepted the constitutional petition and the disapproval order Put aside, the result will be considered pending before the SC, which, after hearing the letter from the Central Board of Revenue independently, will make the same decision according to the law.

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