Sections 19 and 181 of the Sales Tax Act (VII VI of 1990), Section 13 (2) of the Income Tax Ordinance (XLIX of 2001), Section 57 (1), 148 and of the Second Schedule to the Constitution of Pakistan, Arts 25 Notification Secretary RO 172 ( I) / 2013, Dated 5 3 2013 Law Reforms Ordinance (XII of 1972), Section 3 Intra Court Appeal Amnesty Scheme The Government introduced the amnesty scheme with an exemption penalty for registration of smuggled vehicles on payment of customs duty. The single judge of the court termed the scheme as discriminatory. The nature of the amnesty scheme was not meant for any particular section of society, but rather discrimination for the general public could be provided if it was provided in the policy that this policy would apply to such and such people and to whom they were able. Not Applicable. There was no distinction between such and such people and it was applicable to all people in the same way, therefore, this policy was not discriminatory. There was no vehicle, no registration and no duty was paid, people were discriminated against, who had such vehicles, a division bench of the High Court issued a single judge entry. The court had set aside the appeal decision.
