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010315
The Gazette of Pakistan
ISLAMABAD, THURSDAY, MARCH 15, 2001
PART I
Acts, Ordinances, President’s Orders and Regulations
GOVERNMENT OF PAKISTAN
MINISTRY OF LAW, JUSTICE, HUMAN RIGHTS AND PARLIAMENTARY AFFAIRS
(Law, Justice and Human Rights Division)
Islamabad, the 15th March, 2001
F.No.2(1)/2001-Pub.-- The following Ordinance made by the President is hereby published for general information:-
ORDINANCE NO. XIII OF 2001
AN
ORDINANCE
further to amend certain tax laws
WHEREAS it is expedient further to amend certain tax
laws for the purposes hereinafter appearing;
AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the
Proclamation of Emergency of the fourteenth day of October, 1999, and the Provisional
Constitutional Order No. 1 of 1999;
AND WHEREAS the President is satisfied that circumstances exist which render it necessary
to take immediate action;
NOW, THEREFORE, in pursuance of the Proclamation of Emergency of the fourteenth day of
October, 1999, and Provisional Constitutional Order No. 1 of 1999, read with the
Provisional Constitution (Amendment) Order NO.9 of 1999, and in exercise of all powers
enabling him in that behalf, the President of the Islamic Republic of Pakistan is pleased
to make and promulgate the following Ordinance:-
1. Short title and commencement.-- (1) This Ordinance may be called the
Tax Laws (Amendment) Ordinance, 2001.
(2) It shall come into force at once.
2. Amendment of the Customs Act, 1969.-- The following amendments shall
be made in the Customs Act, 1969 (IV of 1969), namely:-
(I) In section 194C.--
(a) in sub-section (3), for the full stop at the end, a colon shall be substituted and
thereafter the following proviso shall be added, namely:-
"Provided that the Chairman may, for reasons to be recorded in writing, constitute
Benches including special Benches consisting of--
(a) two or more technical members; or
(b) two or more judicial members;
Provided further that any Bench referred to in clause (a) shall not hear the matters
involving questions of law."; and
(b) after sub-section (3), amended as aforesaid, the following new sub-section shall be
inserted, namely:--
"(3A) Notwithstanding anything contained in sub-sections (2) and (3), the Chairman
may constitute as many Benches consisting of a single member as he may deem necessary to
hear such cases or class of cases as the Federal Government may, by order in writing,
specify.
Explanation"- For the purpose of the sub-section, the expression "cases"
means the matters involving decisions other than decisions in relation to a question of
law under this Act or the Central Excises Act, 1944 (I of 1944) or as the case may be, the
Sales Tax Act, 1990."; and
(2) In section 196, in sub-section (4) for the full stop at the end a colon shall be
substituted and thereafter the following proviso shall be added, namely:-
"Provided that where an appeal is preferred against an order passed by a Bench
consisting of a single member, it may be heard by a Bench consisting of one judge of the
High Court."
3. Amendment of Income Tax Ordinance, 1979 (XXXI of 1979).-- In the
Income Tax Ordinance (XXXI of 1979), in sections 86, 87, 88 and 89 for the word
"eighteen", wherever occurring, the word "twenty-four" shall be
substituted.
4. Amendment of Sales Tax Act, 1990.-- The following amendments shall be
made in the Sales Tax Act, 1990, namely:-
(1) in section 33, in sub-section (1), for the word "two thousand and five
hundred" the words "five thousand" shall be substituted, and
(2) in section 34, in sub-section (1) for the words "one and a half" the word
"two" shall be substituted.
MUHAMMAD RAFIQ TARAR,
President
MR. JUSTICE
FAQIR MUHAMMAD KHOKHAR
Secretary
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