Al Wakeelo
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Your Digital Lawyer, Always on Duty
Initializing Secure Chambers
Petitioner: Messrs THE LAHORE TEXTILE & GENERAL MILLS LTD., LAHORE and others VS Respondent: THE FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others
Court Name: Supreme Court of Pakistan Judge(s): Fazal Karim, Fazal Ilahi Khan, Saleem Akhter Title:Messrs THE LAHORE TEXTILE & GENERAL MILLS LTD., LAHORE and others vs THE
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others Case No.:Civil Petitions for Leave to Appeal Nos.349 to 363-L, 367 to 372-L, 378-L, 385 to 393-L, 400 to 411-L, 436-L, 438-L, 461, 461-L, 444 to 456, 439 to 442-L and 425-L of 1995 Date of Judgment:1995-04-24 Reported As: 1997 PTD 1054 Result: Leave granted Judgment ORDER ' SALEEM AKHTAR, J.---Against the judgment impugned leave has been granted in Civil Petitions Nos.234, 235, 241, 244, 252, 255, 274, 275 and 179-L of 1995 in the following manner:- "Leave to appeal is granted to consider whether the imposition of I income-tax on the basis of 'turn over' alone, without giving an opportunity to tax subsequently adjusted with reference to his actual income, is a permissible exercise of legislative power of taxation as enjoyed by the Federal Legislature in pursuance of Item No,47 of the Federal Legislative List, Part I, of the Constitution (Fourth Schedule). (2) As the question raised will have hearing upon the validity of Sections 80-C, 80-CC and 80-D, Income Tax Ordinance, and need construction of the Constitution notice be issued to the Attorney- General as required by Rule 1, Order XXVII, Civil Procedure Code. (3) During the pendency of the appeals the interim order already made will remain in force. (4) As the appeals involve the finance of the Federal Government these should be heard at an early date." 2. Accordingly, we grant leave and pass interim order in the same terms. This appeal may be heard alongwith the appeals arising from the aforesaid petitions. Notice be issued to the Attorney- General.