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MESSRS AL-HAMZA SHIP BREAKING COMPANY versus GOVERNMENT OF PAKISTAN

Income Tax Ordinance 1979 Section 50 (5) (b) Inspection, Valuation and Evaluation of Import Goods Rules, 1994, R8 (2) (C) Import Duty Compensation (On Scrapping Ships) Rules, 1993, R4 [ Amendment of the Finance Act (I of 1995)] Constitution of Pakistan (1973), Article 199 Constitutional application for abolition of bill of entry, specific rate in terms of ship import, section 50 (5), income tax ordinance, 1979 and 34 The first installment of the advance income tax duty was paid on different dates, before 30, 1995, when additional advance income tax was imposed by the Financial Act 1995 when the applicants claimed that they had made customs duty. The price of the ship by the UT has paid advance tax on specific rates. Before the target date, ie 30 6 1995, they were, therefore, completely exempted from the liability of Section 50 (5), Income, on the declaration of the Finance Act, 1995 effect collector, 1 7 of 1995 Then pay the additional advance income tax at the specified rate. Tax Ordinance, 1979, was required to calculate the advance income tax during the same period and at the same time, neither before nor in the same way, in which customs duty and sales tax were collected, thus, imported. Was to be charged on the basis of the price of the goods. Through customs duty, and sales tax, the customs department worked at the rate that was presented to the importer without the full payment of the first installment, allowing the applicant to pay in the public exchequer, 34% of imports, however, did not have the option of collecting duty without the permission of the collector, applying the advance income tax on the assessment of the customs duty on which they themselves worked. when you need a advocate from Kazi Ahmed lawyer