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Sections 161 (1) (a) and 236 (1) (b) (3) of the Finance Ordinance (XXVII of 2002), failing to pay the advance tax or collecting deductions made payphone company Assisi default to Assisi by default. That was not deducted. Under section 236 (1) (b) (3) of the Income Tax Ordinance 2001, on sale of 10% of the income tax on the basis that Assessee is a payphone company and is responsible for collecting the withholding tax on its sale. ? Companies were covered by the Finance Ordinance under the Holding Tax System; in 2002 the companies dealing with prepaid cards for telephone were exempt from the tax deduction of 10%. Assisi was admittedly a payphone company. And there was a clear difference between the prepaid system and according to the provisions of section 236 (1) (b) (3) of the Income Tax Ordinance 2001, the phone card system was not attracted due to the nature and character and the assimilation was not successful. Holding tax was exempted @ 10% was not like a smart card a prepaid card; both cards were not the same and the Income Tax Ordinance 2001 The provisions of section 236 (1) (b) (3) did not apply to the orders of the prepay phone company approved by the two authorities under section 161. Income Tax Ordinance 2001 vacated and canceled by appellate tribunal power of attorney advocate Chaghi lawyer