LAHORE A Full Bench of the Supreme Court Tuesday snubbed Federal Board of Revenue (FBR) on confiscating the surplus tax of industrial and other commercial units which was liable to refund after final assessment of the income tax. The said surplus tax was the residue of the advance tax received on basis of gas and electricity at the rate of 10 per cent of Rs 200,000 and above bill of these utility services. In the final run after actual value of the tax has been determined, the Board withheld return of the amount which fell surplus of the amount received in advance. The LHC had set aside the same on which the board had moved appeal which came up for hearing before the Bench headed by Chief Justice Iftikhar Muhammad Chaudhry and comprising Justice Jawwad S Khawaja and Justice Khalilur Rehman Ramday. Mian Yousaf for the appellants contended, the surplus tax was held back as the companies hardly maintained record of their utility consumption. The chief justice took a very serious exception to this practice and said, neither constitution nor the terms of section 235(a) of the With-holding Tax permitted the board to hold back the amount which was due to be given back to the companies. It is above understanding how can the department keep the surplus with itself when it has no right over it, questioned the chief justice asking the FBR to refund the money to the respondents concerns. Justice Ramday noted from the counsel words that the step of confiscating the surplus had been undertaken to prevent dishonesty about the payment of the tax, asked the counsel to end dishonesty in the FBR itself if the country had to put to road of development. On that the counsel said, he did not want to press the pleas and prayed the court to allow him withdraw the same. On it, the appeals were dismissed as withdrawn.