| Case ID |
256d34ac-6a20-4e99-8689-81fd442f6fdc |
| Body |
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| Case Number |
Complaint No. 259 of 2002 |
| Decision Date |
Jul 23, 2002 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman ruled that the notification exempting customs duty and sales tax under certain conditions was valid. It was determined that the cellular company could not be forced to avail the exemption but must comply with the established tax regime. The notification was issued under the statutory powers of the government and no maladministration was found in its implementation. The case was closed with the conclusion that the complainant, being a cellular company, was responsible for collecting the applicable taxes at the time of service activation. |
| Summary |
This case revolves around the exemption of customs duty and sales tax for Pakistan Mobile Communication under specific conditions set by the government through S.R.O. 390(I)/2001. The complainant contended that they should not be forced to accept the exemption as they were not the importers of the devices. The Federal Tax Ombudsman assessed the legal framework, including the Customs Act, 1969 and Sales Tax Act, 1990, and found that the government had the authority to set conditions for tax exemptions. The decision emphasized the importance of adhering to valid laws regarding taxation and the obligations of the cellular company in collecting taxes from customers upon activation. The case highlights issues related to tax law compliance and the role of government notifications in regulating taxation in specific sectors. Keywords such as 'customs duty exemption', 'sales tax regulations', 'telecommunication tax compliance', and 'government tax policy' emerge as significant in understanding this legal precedent. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Not available
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Ayaz Shoukat,
Asif Saeed Khan,
Mumtaz Ali
|
| Petitioners |
MESSRS PAKISTAN MOBILE COMMUNICATION, ISLAMABAD
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2003 SLD 436,
2003 PTD 296,
(2003) 88 TAX 297
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Federal Tax Ombudsman Ordinance, 2000,
Sales Tax Act, 1990
|
| Sections |
19,
9,
3(3A)(6),
3(8)(1)(b),
13(2)(9),
71
|