JUDGMENT

MUHAMMAD MUJEEBULLAH SIDDIQUI. J.-Through this petition, under Article 199 of the Constitution of Islamic Republic of Pakistan, 1975, the declaration is sought to the effect that the amend­ments in the Income Tax Ordinance, by insertion of section 80DD and Clause (6AA) Part II of Clause (58) in Part IV of the Second Schedule are ultra vires the Constitution and without any lawful authority.Heard Mr. Udha Ram Rajput, learned counsel for the petitioner. It is contended that section 80DD of the Income Tax Ordinance, 1979 inserted by Finance Act, 1999 is discriminatory, and therefore, violates the Constitutional mandate, contained in Articles 2A and 25 of the Constitution. It is further contended that the petitioner dealing with import of RBD Palm Oil and Soya Bean Oil for the manufacture of vegetable ghee and cooking oil was enjoying exemption under Notification No. 1283(1)/90 as well as under clause (118-C) of Second Schedule to the Income Tax Ordinance, 1979 and section SODD interfe...