MUNICIPAL COMMITTEE, MURIDKE, DISTRICT SHEIKHUPURA versus ASSISTANT COMMISSIONER OF INCOME-TAX
Income Tax Ordinance 1979 Sections 50 (7A) and 86 Constitution of Pakistan (1973), Article 199 Constitutional Application Demanding Municipal Committee Additional Taxes After Payment of Prior Installment After Failure to Lower Source Taxes from Assessment Contractor Under Section 50 (7A) of the Assessing Income Tax Ordinance, 1979, the tax was issued by the tax through a tax clearance certificate which did not mention the date of payment and the fact of late payment. Was issued by the concerned Circle Officer, and as such may be paid in installments, irrespective of legal status. If God is the source of assmynng officer is not allowed to turn to claim the installment payment is unjustified and is therefore also responsible for attracting additional tax. The Contracting Agency, at least against the Municipal Committee, accepted the constitutional petition after the default High Court, and the demand against the Municipal Committee was declared invalid.
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