ORDER

ORDERAYESHA A. MALIK, J.-The Petitioner seeks a clarification with respect to the charging of advance tax under Section 235 of the Income Tax Ordinance, 2001 ("Ordinance") on the electricity bill.2. Learned counsel for the Petitioner submits that Respondent FBR issued a clarification on 08.06.2013 in terms of which income tax under Section 235 of the Ordinance was to be charged and collected on the electricity bill which includes the amount of sales tax paid on the said bill. Learned counsel states that this clarification issued by the FBR is contrary to Section 235 of the Ordinance and the respondents have served a notice to the Petitioner dated 08.05.2014 seeking an explanation with respect to the collection of advance tax under Section 235 of the Ordinance. Learned counsel argued that advance income tax cannot be charged on the sales tax that has been paid. Reliance has been placed upon the case titled Deputy Collector of Customs, Railway Station, Lahore v. Messrs Abdul Ghaffar Abdu...