Income Tax Ordinance (XXXI of 1979)--

----S.80-D---Constitution of Pakistan (1973), Art. 199-Constitutional petition---Minimum tax on income of certain companies and registered firm ---Refund---Assessee claimed refund in respect of deduction made under S.80-D, Income Tax Ordinance, 1979 in view of judgment of Supreme Court in case of Elahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 = 1997 PTD 1555---Validity---High Court referred the matte to the concerned Assessing Officer to decide the application for refund submitted by the assessee within a period of four weeks from the date of service of order in accordance with the judgment of the Supreme Court.

Ellahi Cotton Mills and others v. Federation of Pakistan PLD 1997 SC 582 rel.

Dr. Nasim Ahmed Khan for Petitioner.

Muhammad Farid for Respondent No.1

Mushir Alam, Standing Counsel.

ORDER

SAIYED SAEED ASHHAD, J.--The grievance of the petitioners as pointed by the learned counsel for the petitioner is with regard to the deduction made by respondent No. 2 under section 80-D of the Income Tax Ordinance, in respect of assessment year 1995-96 amounting to Rs.11,26,217. It has been pointed out by the learned counsel for the petitioner that the petitioners are entitled to the refund of the aforesaid amount as the petitioners were not liable to be charged to tax under section 80-D of the Income Tax Ordinance in view of the judgment of the Hon'ble Supreme Court of Pakistan in the case of Ellahi Cotton Mills and others v. Federation of Pakistan, reported in PLD 1997 SC 582. He further submitted that an application for refund of the aforesaid amount as well as several reminders were written to respondents Nos. 1 and 2 but to no avail. Learned counsel for the petitioner has also produced a copy of the order passed in C.P. No. D-342 of 1998 wherein this Court had referred the matter to the concerned Deputy Commissioner of Income Tax to decide the refund application of the petitioner within four weeks in accordance with law pronounced by the Hon'ble Supreme Court in the aforecited case.

Accordingly, we also refer the matter. to the concerned Deputy Commissioner of the Income Tar to decide the application submitted by the petitioner for refund of the aforesaid amount deducted under section 80-D of the Income Tax Ordinance, in accordance with the pronouncement made by the Hon'ble Supreme Court in the case of Ellahi Cotton Mills and others v. Federation of Pakistan, (supra), within a period of four weeks from the date of service of this order:.

This petition has stands disposed of in terms of the above observation together with the pending Miscellaneous application therein.

C.M.A./M.A.K./I-67/KOrder accordingly.