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Circular No.03 of 2023-24
Circular No.03 of 2023-24
Revenue Division
Federal Board of Revenue
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2. The learned Single Bench of the Honorable Lahore High Court, Lahore vide
W.P. No. 52559 of 2022 dated 06.04.2023, declared the provisions of section 7E
ultra vires in terms of Entry 47 of Part-I of the Fourth Schedule to the Constitution
of Pakistan. As a result, the operation of the provisions of section 7E of the
Ordinance were suspended under the jurisdiction of Honorable Lahore High Court,
Lahore. Accordingly, instructions were issued through Para 02 of the Circular No.
03 of2023-24, reproduced for ease ofreference as under:
" .... it is clarified that contents of the Circular will not opply in cases falling
A{ in the Jurisdiction of the Honorable Lahore High Court with reference to the
Judgement in WP no. 52559 of 2022 dated 06-04-2023 unless the said
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r- judgment is reversed, suspended or vacation in an Intra Court Appeal or by
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r., the Honorable Supreme Court of Pakistan. "
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5 The department filed Intra Court Appeal [CA) before the Honorable Lahore High
-{ Court, Lahore and the Honorable Court has set-aside the earlier decision of the
t\ learned Single Bench vide order dated 15.02.2024.
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o 3. In pursuance of Honorable Lahore High Court's decision vide ICA No. 35908
Z of 2023 titled "The Commissioner Inland Revenue Vs Muhammad Osman Gul",
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dated 15.02.2024,the earlier instructions regarding non-applicability of section 7E
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a of the Ordinance in cases falling under the Jurisdiction of Honorable Lahore High
7
g Court, Lahore which were conveyed through para 02 of subject Circular are hereby
a withdrawn with effect from 15.02.2024.
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4. Since para 02 of Circular No. 03 of 2023-24 clearly states that upon
suspension of the Single Bench judgement, the provisions of section 7E, would be
applicable.
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5. In view of the above, it is requested that field formations of Punjab may be
informed that the Honorable Lahore High Court has set-aside the earlier decision of
the learned Single Bench vide ICA No.35908 of 2023 dated 15.02.2024 and
provisions of Secti on 7E of the Ordinance are applicable in cases falling under the
Jurisdiction of Honorable Lahore High Court, Lahore, u, e.
f . tf.oz . totq .
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Secretary (Income )
The Chief Islamabad
FBR's U.O. No. C.No.4(31) IT-Budgetl2023 >l??e dafr'd >3.02.2024
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