JUDGMENT CIVIL APPEAL NO. 1460/2013 FAISAL ARAB, J.- The respondent is a partnership firm engaged in the business of importing goods and selling them in the local markets. During the course of tax year 2011, the respondent paid advance income tax at the import stage on the value of goods which tax in terms of Section 148 of the Income Tax Ordinance, 2001 ("2001 Ordinance") had become its final tax liability for that tax year. During the same tax year, Section 4A was inserted in the 2001 Ordinance through the Income Tax (Amendment) Ordinance, 2011 dated 16.03.2011 whereby surcharge was imposed at the rate of 15% of the income tax payable under the 2001 Ordinance for the period commencing from the promulgation of the 2001 Ordinance till 30.06.2011. Section 4A of the 2001 Ordinance reads: '4A. Surcharge: - (1) Subject to this Ordinance, a surcharge shall be payable by every taxpayer at the rate of fifteen per cent of the income tax payable under this Ordinance including the tax payable un...