NASIM SIKANDAR, J.- The petitioner claims to have paid turnover tax under Section 80-D of the Income Tax Ordinance, 1979 respectively at Rs. 1,95,762/-, Rs. 2,12,934/-, Rs. 2,40,067/- Rs. 2,16,507/- and Rs. 2,52,753/- during the assessment years 1992-93 to 1996-97. It is stated that the aforesaid payments were made despite enjoyment of tax exemption under clause (118-D) of Part-1 of the Second Schedule to the Income Tax Ordinance, That clause according to the petitioner being a part of the Schedule to the Protection of Economic Reforms Act, 1992, the aforesaid levy was not exigible in its case. Therefore, placing reliance upon the judgment of the Hon'ble Supreme Court of Pakistan in re: Messrs Ellahi Cotton Mills Ltd. And others v. Federation of Pakistan, reported as PLD 1997 SC 582 = PCTLR 1997 SC (Pak) 845 a prayer is made for the refund of the aforesaid amounts which were paid to the revenue under mis-conception of law.
2. After hearing the learned counsel for the parties I am of the view that all the objections raised at the bar for the revenue stand answered by a judgment of this Court dated 6.7.2000 in W.P.
13322/2000 in re: Kohinoor Raiwind Mills, etc. v. C.B.R. Also the prayer for refund and the related issues stand returned against the revenue in a recent order recorded, by me on 6.7.2000 in Cr. Org.
No. 142-W/2000 in re: Maqbool Textile Mills v. Federation of Pakistan.
3. Therefore, for the reasons stated in the aforesaid judgments, this petition is allowed and the revenue is directed to make payment of all the sums received by it under Section 80-D of the Ordinance within a period of 15 days from the date when this order is conveyed to the respondent No. 1, Deputy Commissioner of Income Tax Circle-7, Faisalabad.