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KHAWAJA SAAD SALEEM versus FEDERATION OF PAKISTAN


Section 16 and 19 Section RO 172 (I) / 2013 Dated 5 3 2013 Constitution of Pakistan, Article 199 Constitutional Application Amount for the smuggled / non-duty paid vehicles exempted under the Amnesty Scheme with exemption from duty and tax law. Such vehicles can be issued on. The Amnesty Scheme was introduced through the Securities Section RO 172 (I) / 2013, which was discriminated against 5 3 2013 Amnesty Scheme as the tax / duty paid by the general scheme to the persons who import motor vehicles. The privileges were not extended. Under the minor scheme, a person is allowed to import motor vehicles up to a maximum of three (3) years of age and can claim up to maximum depreciation allowance. Forty-eight percent (48%) However, under the Amnesty Scheme, no limit was given to smuggled / non-duty paid motorists and depreciation allowances up to 60%. This can be claimed by 72% (depending on the category and age of the car) then smugglers will again be given an unfair advantage in the form of additional depreciation up to 100, which is 500. Subject to a small payment of US $ or rupee. 100,000 as applicable persons who smuggled vehicles of their choice violate the laws of the country and the non-payment of tax / duty also encouraged the smuggling of more vehicles during the amnesty scheme ban, not only In addition to applying for an age restriction, they allowed a more comfortable registration / regularization scheme than the general amnesty scheme, which disrupted the competitive marketplace and vehicle.

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