Waiver of sections 5, 20 (1) and 3 of the Oil and Gas Regulatory Authority Ordinance (XVII of 2002), section 8 (5) reduction of gas development surcharge and other rules under section 8 (5) of the Oil and Gas Regulatory Authority Ordinance. And with the provisions of section 454 of the Income Tax Ordinance 2001 being extended to any exemption from the Income Tax, the Department could make the taxpayer a legitimate case for denying any such waiver and If that was the income tax, then the Ordinance was later introduced in 2001 after the Oil and Gas Regulatory Authority Ordinance, 2002, which is not an exception. Section 3 of the RDINS 2001 clearly contains the provisions of the Commonwealth while section 8 (5) contains the "Special Provisions" of the Oil and Gas Regulatory Authority Ordinance, 2002, and was to be considered as income tax. They should be followed and preferred over the general provisions of Section 3 of the Ordinance, 2001. The deduction of the gas development surcharge by income could have been sustained once the provisions of the Income Tax Ordinance 2001 did not expressly permit it by referring to Section 8 (5) of the Oil and Gas Regulatory Authority Ordinance 2002 That was not the case. Section 8 (5) of the Oil and Gas Regulatory Authority Ordinance 2002 is regarded as cautious, explicitly and knowingly deductible under section 20 (1) of the Income Tax Ordinance 2001. Was released just before the time of The Regulatory Authority Ordinance, 2002 laid down the principle that special law prevails over common law, taxpayers should be allowed. \ r \ n
