JUDGMENT

(a) Income Tax Ordinance (XXXI of 1979)-----Ss.80-BB & 80-C---Constitution of Pakistan (1973), Art. 199-Constitutional petition---Maintainability---Question involved in the case was as to whether loading and unloading would constitute a part of "transportation" or not---Such aspect did not entail any detailed factual inquiry, therefore, Constitutional petition was maintainable.(b) Income Tax Ordinance (XXXI of 1979)---------Ss.80-BB & 80-C---Constitution of Pakistan (1973), Art.199--¬Cons.titutional petition---Income derived from plying of goods trans¬port vehicles---"Transportation" and "ply"---Meaning---Provisions of Ss.80-BB & 80-C, Income Tax Ordinance, 1979 were to be read in harmony and any interpretation was to be made accordingly---Taxation Officer, in the present case, had failed to amplify his opinion with reference to the meanings of words "transportation" and "to ply" as used in the relevant S.R.O. and sections of the statute---High Court in circumstance...