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Peshawar High Court 2021 Income Tax Ordinance (XLIX of 2001)

2021 PTD 795

Advance Income Tax and Sales Tax
GUL AYAZ PLASTIC INDUSTRY
Appellant
VS
TRIBAL AREAS ELECTRIC SUPPLY COMPANY, WAPDA HOUSE THROUGH CHIEF EXECUTIVE AND 6 OTHERS
Respondent

Case Laws / Head Notes / Paras

Recovery through electricity bills---Exemption---Petitioner (located in Federal Tribal Areas) was aggrieved of demand of authorities for collection of advance income tax and sales tax from petitioner through monthly electricity bills---Validity---Through Notification SRO No.1213(I)/2018, dated 5-10-2018, provisions in Chap. XII of Income Tax Ordinance, 2001, were not applicable to area of erstwhile Federally Administered Tribal Area---Any person located in erstwhile Federally Administered Tribal Area who exclusively carried his business there was not required to obtain exemption certificate from authorities under S.159 of Income Tax Ordinance, 2001---Federal Government through notification SRO No.1212(I)/2018, dated 5-10-2018, while exercising its power under S.13(2)(a) of Sales Tax Act, 1...