Section A 66 Mine and Oil Fields and Mineral Development (Government Control) Act (XXIV of 1948), Section 2, 3B and 4 Mining Concession Rules, 1986 Petroleum Concession Agreement, Article XII, Para 13 2 Petroleum Policy, 1994 CBR Circular No. 7 1981 dated 6 7 1981 Additional Commissioner's Inspection Powers, which will review the Deputy Commissioner's order Exemption license companies from exempting taxpayers from imposing tax on the re-export of goods to licensing company subcontractors. Was available to contractors and all contractors to pay tax deductions on the re-export of imported goods. The twelfth paragraph 13 of Article 2 includes the use of the word tax, which was brought under President ears who follow the rules and regulations have been included income tax benefits of the agreement. And the provisions of the Oil Fields and Mineral Development (Government Control) Act, 1948, which is specific in nature, shall prevail over the Income Tax Ordinance, 1979. Generally in view of the provisions of the concession agreement with the oil companies, in the nature of the President of Pakistan, no tax can be levied on the re-export of the equipment used for the exploration and production of petroleum. The provisions of the Act of 1948 were not an order of inspection of the Additional Commissioner under section 66A of the Income Tax Ordinance 1979 by increasing the value of the goods exported. Section 66A of the Income Tax Ordinance, 1979, was not justified and justified in initiating proceedings as the interest of the exchequer was not biased in these studies as a result of the result on the re-export of goods. There was no tax. Additional Commissioner