Income Tax Ordinance, 1984
Section 16A And
Section 36 of the Finance Act, 2013:
Power of imposition of surcharge is very much within the plenary power of legislation of the Parliament:
Though the term ‘surcharge’ is not specifically mentioned in the Constitution or not defined in the said Ordinance, the basic concept of ‘surcharge’ was always there in our Constitution and the said Ordinance. The only difference being that while the Indian Constitution, under Article 271, specifically has mentioned the word ‘surcharge’, our Constitution has not mentioned the same in such specific way. Not only that, upon examining the dictionary meaning of the word “impost” as used under the definition of ‘taxation’ as provided by our Constitution under Article 152, there is no semblance of doubt that the Parliament has always had the plenary power to legislate provisions for imposition of ‘additional tax’, ‘extra charge’ or ‘impost’, through whatever terms it may be called, by which some additional charges may be levied on the tax payers in addition to their ordinary tax payments. In consideration of the above wide definition of ‘taxation’ as given by our Constitution and the definition of term ‘Tax’ as provided by the relevant provision of the said Ordinance, we are, therefore, of the view that the power of imposition of surcharge, as has been done by the impugned provisions, was very much within the plenary power of legislation of the Parliament. ...Golam Md. Faroque Uddin & ors Vs. Bangladesh & ors, (Civil), 8 SCOB [2016] HCD 67 ....View Full Judgment