ENGRO VOPAK TERMINAL LTD. versus PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD
Sections 53, 115 (4), 122 (5A), 153, 169 and Second Schedule, Part IV, Clause (42) Constitution of Pakistan, Article 199 Constitutional application for the final cause of taxation Release of the notice of cause as general tax regime Worked on the Oil / Bulk Storage Terminal, where ships and other types of goods on ships calling the Port Taxation Officer were loaded or loaded under ships, under section 122 (5A) of the Income Tax Ordinance 2001 The notice was issued, since the income tax ordinance was received by it, from the operation of its oil terminal, it was to be taxed under the General Tax Regulation (NTR). The bill was received by him as a result of running his terminal, which was paid for under section 153 (1). (C) the tax deducted from section 153 (3) of the Income Tax Ordinance, 2001, and thus section 153 (3) of the Income Tax Ordinance, 2001, has been declared a final tax, which includes the law of general importance with respect to questions. Important questions were raised In the conflict between Section 57 of the Income Tax Ordinance 2001 and a clause contained in the Second Schedule to the Income Tax Ordinance 2001, such questions regarding any taxpayer may arise at any time, thus the constitutional application cannot be ruled out. Because its different clauses can be retained. Various portions of the Second Schedule to the Income Tax Ordinance 2001 should be applied for an uncertain future unless the provisions of Sec 53 and the Second Schedule (42) of the Income Tax Ordinance 2001 and subsequent arrangements are amended or eliminated. Not done. Second Schedule to Income Tax Ordinance 2001, Second Schedule to Part IV, Part IV Not to Avoid Any Such Clause Clause (42)
Related judgments — Karachi High Court Sindh, 2012
