AL-KHALIL COLD STORAGE versus FEDERATION OF PAKISTAN THROUGH SECRETARY FINANCE, ISLAMABAD
Section 147, 235 and the First Schedule, Part IV Constitution of Pakistan (1973), Article 199 Law Reform Ordinance (XII of 1972), Section 3 Constitution filed by the appellant as a tax on the withholding of electricity bills or advance income tax expense. Calling the advance income tax or withholding tax on electricity bills strict and unreasonable, the High Court's Single Bench upheld the appellants' appeal in the intra-court appeal that the Finance Act before amending section 235 of the Income Tax Ordinance. Holding tax or advance income tax on bills of 20,000 or more on electricity bills of Rs 7, 2008, 2000 through 2008 What was being done, however, was that the lower bills were levied on other percentages, but after being brought into law because of the change, the percentage was increased incredibly, rather than the income, on the Federal / Contingent Legislative List. Therefore, the ability of Parliament to say that the tax was forfeited, strict, unreasonable and that double taxation was a pre-tax nature of the tax revenue, which is valid under the law. This was not a new concept for the Income Tax Government (Advance Tax) and was implemented in accordance with the provisions of Section 147 of the Income Tax Ordinance, the basis of the 2001 Advance Tax was finally laid and embedded in the domain of Income Advance Tax or Withholding. Was done The Federal Legislative List Entry No. 47 reduced the tax in all respects, which should have the widest possible meaning and breadth, and so any misappropriation costs could not exceed the legislative ability of Parliament. ? Intra-court appeals were dismissed
Related judgments — Lahore High Court Lahore, 2010
