Case Laws / Head Notes / Paras
Chap. V, Part-I, Division-I First Proviso, Division-II B [as inserted by Finance Act, 2022]---Constitution of Pakistan, Arts. 25 199---Constitutional petition---Vires of Super Tax---Discrimination---Term person---Textualism, doctrine of---Applicability---Petitioners/taxpayers assailed imposing of Super Tax on the plea of discrimination---Validity---Term person had wider amplitude and was used in broad sense---All petitioners fell within the definition of a person under S. 2(42) read with S. 80(1)(b) of Income Tax Ordinance, 2001---Petitioners/ taxpayers liability to pay tax for income tax had arisen under Chapter II, S. 4 of Income Tax Ordinance, 2001---Liability of petitioners/taxpayers to pay tax, even if created by charging provision, materialized upon filing of return in terms of S. 11...
Case Law Access
You are viewing a limited preview. Log in to read the complete case details and download copies.
