| Case ID |
df1acf1f-dac0-4700-a63e-3f249dafd5d7 |
| Body |
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| Case Number |
Constitutional Petition No. 53 of 1989 |
| Decision Date |
May 23, 1989 |
| Hearing Date |
May 17, 1989 |
| Decision |
The court dismissed the petition, holding that the deduction of advance income tax was rightly ordered by the Customs authorities based on the date of import of the vessel. The decision emphasized that the benefit of exemption could only be availed during the year goods were imported, and the petitioner could seek a refund of the amount once the Income Tax Department completed its assessment. |
| Summary |
In the case of Constitutional Petition No. 53 of 1989 before the Quetta High Court, the petitioner, MAHMEED (PRIVATE) Ltd, contested the demand for advance income tax by the Collector of Customs. The case revolved around the interpretation of the Income Tax Ordinance, 1979, specifically sections related to the recovery and exemption of advance tax. The court found that the Customs authorities acted within their rights to demand the tax based on the date of import of the vessel. The decision highlighted the procedural aspects of tax recovery and the importance of adhering to the stipulated legal framework regarding exemptions. This case underscores the complexities involved in tax law and the need for clear communication between departments. The ruling serves as a significant reference point for future cases involving advance income tax assessments. |
| Court |
Quetta High Court
|
| Entities Involved |
Not available
|
| Judges |
MIR HAZAR KHAN KHOSO,
MUNAWAR AHMAD MIRZA
|
| Lawyers |
Muhammad Ali Saeed,
Muhammad Riaz Ahmad
|
| Petitioners |
MAHMEED (PRIVATE) Ltd
|
| Respondents |
another,
COLLECTOR OF CUSTOMS, QUETTA
|
| Citations |
1989 SLD 159,
1989 PTD 1155,
(1990) 61 TAX 12
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 1979
|
| Sections |
30(1),
50,
53,
79
|