AHSAN UL HAQ BHATTI versus FEDERAL BOARD OF REVENUE THROUGH CHAIRMAN
Section 3 Income Tax Ordinance (XLIX of 2001), Section 235 Constitution of Pakistan (1973), Article 199 Constitutional Application Withholding Tax, Complaint of the person receiving charge of the least fixed charges of electrical connection was that the Sales Tax Act Holding tax under 1990. And for those months of the Income Tax Ordinance, 2001, when electricity consumption was not consumed, only validity sales tax could be levied on the manufacture and supply of goods and equipment provided for business promotion. , Even if the power supply was considered "equipment", the applicant did not even use a unit. Applicants had no idea of the actual supply of electricity or any additional transfer under the Sales Tax Act 1990 Withholding was not taxed. Not within the mandate confiscated and provided by the Sales Tax Act 1990, withholding from the applicant under Section 235 of the Withholding Tax Income Tax Ordinance, 2001, was not even within the mandate provided that the deduction from the fixed electricity bill It was fair until the applicant did not use electricity. In the constitutional jurisdiction, the High Court declared the charge to be minimal. The High Court directed the authorities to abolish the holding tax in the case of General Sales Tax and Income Tax from applicants' electricity bills, as it was against the Sales Tax Act 1990 and the Income Tax Ordinance 2001. Application was allowed under \ r \ n
Related judgments — Lahore High Court Lahore, 2009
