COMMISSIONER OF INLAND REVENUE (LEGAL) R.T.O., PESHAWAR versus HAJI MASOOD-UR-REHMAN
Section 41 Khyber Pakhtunkhwa, Land Tax and Agricultural Income Tax Ordinance, 2000 Second Schedule Agricultural Income Taxation Officer's jurisdiction, no doubt, federal agricultural income is exempt from federal tax under section 41 of the Income Tax Ordinance 2001 But that did not mean that the taxpayer declared such income in accordance with his plea that the taxation officer was given jurisdiction to check the authenticity and quantity of the right income because the income tax exemption only The correct and accurate agricultural income was paid by the tax officer. Under the provincial law of the Land Tax and Agricultural Income Tax Ordinance 2000, any income which does not fall under the provincial law of agricultural income tax cannot be considered as agricultural income and cannot be accepted under any other law. And under these two state tax payments the Constitution and government agencies cannot influence each other's income tax ordinance, 2001, which was a federal tax levy, provincial legislation to determine the true and correct amount of agricultural income. Depending on which agricultural income tax was encountered, taxpayers should be exempt from this. Due to federal legislation may not be able to book miscalculation of tax revenue. In order to avoid the payment of legitimate tax ?? taxation of agricultural income is thus taxed if it proves that the declared income was not agricultural income, then the agricultural income under the Income Tax Ordinance 2001 is declared as different under a law. Revenue was received. The legislation was against ethics and the income tax was against the law