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DR. NAJIBULLAH KHAN versus FEDERATION OF PAKISTAN

Preacher Constitution of Pakistan (1973), Arts 247 and 199 CBR Letter No. C No 1 (19) WHT / 91 Dated 4 5 2000 Central Savings National Savings Letter No. F8 (2) S1 / SERT / 98 History 9 5 The validity of the constitutional territories governed by the 2000 Constitutional Income Tax Ordinance, deduction of the Income Tax / Withholding Tax on the monthly income received by the regular Income Certificate resident in 1979, extended by the Governor and applied by the Provincial Administered Tribal Not on areas. With the approval of the President, the province's border, the deduction of income tax / withholding tax through the National Savings Center in the above areas, the income of the persons holding regular income certificates, was a constitutional gain, with no authority and no legal effect. Taxes / Withholding Taxes cannot be deducted by the National Savings Center in these areas, merely by observation / interpretation of the provisions of the Income Tax. Holders of the WHT / 91 Factor 4 5000 mentioned certificate, in these areas, are exempted from payment of Income Tax / Withholding Tax by the Central Board of Revenue, 1979, which was included in its Letter C No. 1 (19). Because the very Income Tax Ordinance, 1979 did not apply to any of the Provincially Administered Tribal Areas where income was obtained from the person, who was a resident of the Provincially Administered Tribal Areas. us immigration advocates from Samundri lawyer