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1997 SCMR 894

THE LAHORE TEXTILE AND GENERAL MILLS LTD., LAHORE And Others vs THE

Citation1997 SCMR 894
CourtSupreme Court of Pakistan
Case No.Civil Petitions Nos. 455 and 456-L of 1995 Writ Petitions Nos. 8430/91
Date-
Judge(s)N/A
ResultLeave granted

ORDER

Against the judgment impugned leave has been granted in Civil Petitions Nos.234, 235, 241, 244, 252, 255, 274, 275 and 279-L of 1995 in the following manner:--- "Leave to appeal is granted to consider whether the imposition of income-tax on the basis of 'turn over' alone, without giving an opportunity to tax subsequently adjusted with reference to his actual income, is a permissible exercise of legislative power of taxation as enjoyed by the Federal Legislature in pursuance of Item No.47 of the Federal Legislative List, Part I, of the Constitution Fourth Schedule.

(2)As the question raised will have hearing upon the validity of sections 80-C, 80-CC and 80-D, Income-tax Ordinance, and need construction of the Constitution notice be issued to the Attorney- -General as required by Rule 1, Order XXVII, Civil Procedure Code.

(3) During the pendency of the appeals the interim order already made will remain in force.

(4) As the appeals involve the finance of the Federal Government these should be heard at an early date. "

2. Accordingly, we grant leave and pass interim order in the same terms.

This appeal may be heard alongwith the appeals arising from the aforesaid petitions. Notice be issued to the Attorney-General.

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