NADEEM SARWAR versus ELECTION COMMISSION OF PAKISTAN THROUGH ELECTION COMMISSIONER, PUNJAB
Arts 63 (1) (o) and 199 of the Punjab Agricultural Income Tax Act (I of 1997), Sections 2 (1) (a) and (a), 3, 9 and 10 of the Representation of the People Act (LXXXV of 1976), Section 14 Rejection of nomination papers on the basis of non-payment of agricultural income tax in the interpretation of any item appearing in the nomination papers for membership of the Constituent Assembly, through the return of benefit of the candidate (applicant) 's scope nomination papers. The dismissed officer mentioned the word NIL in the column provided on the nomination papers for disclosure of payment of agricultural income tax yesterday, indicating that a Appeals filed by the candidate before the Shin Tribunal were also not dismissed. The candidates' claims were that they were exempted from payment of agricultural income tax under the Punjab Agricultural Income Tax Act, 1997. In the absence of any assessment by the revenue authorities, he was not liable to pay agricultural income tax. The candidate had to disclose his agricultural income after the third column of item 14 appeared on the nomination papers. The word is agricultural income and total agricultural income. Sections 2 (1) (a) and 2 (1) (k) of the Act, respectively, are defined by section 3 (3) of the Act to impose agricultural income tax on gross agricultural income and not agricultural income. The third column of item number 14 on the nomination paper was ambiguous and did not clearly state whether the candidate declared his agricultural income or total agricultural income, but did not take advantage of any confusion in the interpretation of this column. The candidate had to work on total agricultural income in order to qualify for agricultural taxation and then
Related judgments — Lahore High Court Lahore, 2013
