Sections 236, 161, 205 and 137 Receipt of Taxes and Advance Taxes on the amount of prepaid cards for the Telephone Assistant engaged in the business of the public operating public call office, with the tax officer as "Assistant in default" The officer kept. Completion of your obligation as a holding agent and a legitimate person under the provisions of section 236 (1) of the Income Tax Ordinance 2001; and tax and advance on it under Articles 161 and 205 of the Income Tax Ordinance, 2001 The tax was imposed, the accuracy of 2001 was not the same as a smart card to a prepaid card and both stated that the cards were not the same and the provisions of section 236 (1) (b), ()) were the Income Tax Ordinance, 2001 / Payphone operators to apply because they did not recognize the collection agents as per the Income Tax Ordinance 2001 5 161, while the purchase of telephone, mobile telephone and prepaid telephone cards. PRO was the source of the Income Tax Ordinance, 2001, section 236 (1) (b) does not include the prepaid card \ in \ Pay phone operators for tele advice by telephone for this business Pay phone operators. was completely different and distinguished because all payphone operators paid advance income tax according to the terms of section 236 (1) (a) of the Income Tax Ordinance 2001 due to the fact that they were subscribers to corporate bills like W. That has been raised, there was no other argument for insisting on another category of levy under the same provisions on similar transactions when a stable order approved by the Commissioner (Appeal) was retained. No legal weakness, irregularity or illegality was detected \ r \ n
