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DEPUTY COLLECTOR OF CUSTOMS, RAILWAY STATION, LAHORE versus MESSRS ABDUL GHAFFAR ABDUL REHMAN AND OTHERS


Income tax collection by the Collector of Customs after assessment on the basis of Bill of Entry including section 30 (c) Constitution of Pakistan (1973), Arts 185 (3) and 199 import goods, customs duty and sales tax. Excluding and retaining an appeal by the Customs Department of Customs under the sales tax while assessing the importer's income for income tax purposes, although the Income Tax Department filed a constitution before the High Court. The parties in the petition did not file a leave application to appeal the Collectors Customs. In the constitutional petition, the party neither dealt with nor appeared before nor filed any comment before the High Court customs authorities were merely collecting faxes from the Income Tax Department. Dismissed the application and denied leave on appeal.

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