Supreme Court of Pakistan
2024
THLN 1012
2024 PTD 1070 | 130 TAX 71 | 2024 SCMR 1347
Laws Cited
Income Tax Ordinance, 2001 | Federal Board of Revenue Act, 2007 | Sales Tax Act, 1990 | Constitution of Pakistan, 1973
Sections
177 | 4 | Sixth Schedule | 25,247

Messrs TAJ WOOD BOARD MILLS (PVT.) LIMITED and 2 others---Petitioners

VS

Messrs TAJ WOOD BOARD MILLS (PVT.) LIMITED and 2 others---Petitioners

Petitioner(s) by: Isaac Ali Qazi, Advocate Supreme Court for Petitioners.
Respondent(s) by: Dr. Farhat Zafar, Advocate Supreme Court for Respondent No. 4. Ghulam Shoaib Jally, Advocate Supreme Court for Respondent No. 10. Syed Fazle Samad, FBR, Najeeb Arjumand, D.C. Customs, Fahad, A.C. FBR and Sharif Ullah, Asst. Director, R.T.O. for Departments
Present: Present: Yahya Afridi, Amin-ud-Din Khan and Ayesha A. Malik, JJ
ORDER:

YAHYA AFRIDI, J.-Messrs Taj Wood Board Mills (Pvt.) Ltd. Messrs Al-Mashood Oil and Ghee Industries (Pvt.) Ltd., and Messrs Bara Ghee Mills (Pvt.) Ltd. ("Petitioners"), private companies with manufacturing units in the erstwhile Federally Administered Tribal Areas ("FATA") and Provincially Administered Tribal Areas ("PATA"), have through the instant petitions challenged the judgment dated 09.02.2022, passed by the Peshawar High Court, Peshawar.2. The grievance of the present petitioners arises from the change in the constitutional status of the areas that formerly formed part of FATA and PATA. These areas, by virtue of Article 247 of the Constitution, were immune from the operation of fiscal and tax regime applied elsewhere in Pakistan until 2018, when the Constitution (Twenty-Fifth Amendment) Act was enacted. Article 247 of the Constitution was omitted, and FATA and PATA were merged as different districts ("Merged Districts") in the province of Khyber Pakhtunkhwa. This merger resulted ...

2024 THLN 1012
Supreme Court of Pakistan
(2024 PTD 1070 | 130 TAX 71 | 2024 SCMR 1347)

PRESENT:
Present: Yahya Afridi, Amin-ud-Din Khan and Ayesha A. Malik, JJ

Messrs TAJ WOOD BOARD MILLS (PVT.) LIMITED and 2 others---Petitioners
VS
Messrs TAJ WOOD BOARD MILLS (PVT.) LIMITED and 2 others---Petitioners

Petitioner(s) by: Isaac Ali Qazi, Advocate Supreme Court for Petitioners. .

Respondent(s) by: Dr. Farhat Zafar, Advocate Supreme Court for Respondent No. 4. Ghulam Shoaib Jally, Advocate Supreme Court for Respondent No. 10. Syed Fazle Samad, FBR, Najeeb Arjumand, D.C. Customs, Fahad, A.C. FBR and Sharif Ullah, Asst. Director, R.T.O. for Departments.

Law: Income Tax Ordinance, 2001
Sections: 177

Law: Federal Board of Revenue Act, 2007
Sections: 4

Law: Sales Tax Act, 1990
Sections: Sixth Schedule

Law: Constitution of Pakistan, 1973
Sections: 25,247

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2024 PTD 1070 | 130 TAX 71 | 2024 SCMR 1347