KARACHI: Pre-admission notices were issued to respondents including Commissioner Income Tax for Aug 25 in a constitution petition filed by Engro Elengy Terminal Private Limited, by a division bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Zulfiqar Ahmed Khan.
The bench earlier heard Hussain Ali Alami advocate who impugned an order passed on 24-7-2020 by Collector Customs under Section 122-B (2) of Income Tax Ordinance (ITO) 2001 for the Tax year 2016 whereby claim of exemption from payment of Advance Tax under section 159 read with Section 148 of the ITO and clause 141 of Part 1 of the Second Scehdule of the ITO has been declined on the pretext that petitioner is not the owner of the imported consignment.
The counsel for the petitioner submitted that exemption is available to the importer and not to the owner whereas in terms of definition of the owner given in the Custom rules, importer of the consignment is treated as owner, It was further contended that in terms of Section 148 of the ITO, term importer has been used instead of owner who is required to pay advance tax, therefore impugned order is illegal and without lawful authority.
The bench after initial hearing ordered issuance of pre-admission notices for Aug 25 while restraining the respondents from coercive action against the petitioner till next date of hearing.