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CALL TELL versus FEDERATION OF PAKISTAN

5 236 and Schedule I, Part IV, Division V, Para (B) Constitution of Pakistan (1973), Arts 199, 23, 24, 25 and 4, List of Federal Legislatures Constitutional Advance Tax Receipts, and Advance Tax Returns. Already collected 5 23 236, Income Tax Ordinance, 2001 has been read with Paragraph (B) of Division V of Part IV of the First Schedule of the Ordinance, In the present case the imposed tax system is not in the scope of advance. Comes. Taxes received by the company engaged in the business of selling prepaid prepaid cards for telephone from the buyers / consumers of the telephone card will be paid only to the Government, which will be used and adjusted to the extent necessary for the ultimate tax liability. Can be done Liabilities, after it is settled and over, if any one has to return to prepaid card buyers, however, if there is no final obligation for a buyer to pay income tax, the entire amount will be credited. The prepaid telephone cards will be refunded to the card company or any other seller, but any person may be subjected to severe or unlawful work related to the procedure of law; Will not constitute the basis of the unconstitutional declaration. Taxation has to come in the letter of the law, but it is mandatory to impose tax, although the court may have great difficulties before the High Court, if there is no substance in the petitioner's meeting that the Income Tax Ordinance, 5236 (B) Reading with its paragraph in 2001 (b) the Constitution of Division IV of Part IV of the First Schedule was controversial or the provisions contained in it suffered an error, the constitutional application was dismissed. famous lower court advocate from Mingora lawyer