| Case ID |
0af50902-21b5-4383-b620-c96566effbbe |
| Body |
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| Case Number |
Miscellaneous Applications Nos. 1(IB), 2(IB) and 3 |
| Decision Date |
Feb 07, 1987 |
| Hearing Date |
Feb 02, 1987 |
| Decision |
The appeals were dismissed as there was no mistake apparent on the record made by the Appellate Tribunal in its order dated the 13th September, 1986. The Tribunal held that the rules made by the executive cannot override the provisions of the statute passed by the Legislature. The decision on debatable questions of law is not a mistake apparent on record, and therefore, the order does not require any rectification or review as sought by the petitioner. |
| Summary |
This case involved the Income Tax Appellate Tribunal addressing various appeals related to the Wealth Tax Act and the rules thereunder. The Tribunal examined the applicability and precedence of executive circulars over statutory provisions. The Tribunal reiterated that executive rules cannot override legislative statutes, adhering to the Wealth Tax Rules while determining property valuation. The case underscores the importance of statutory compliance and clarifies the non-binding nature of departmental opinions on judicial forums. The decision emphasized that debatable legal questions do not constitute mistakes apparent on record. This landmark ruling reinforces the legislative supremacy over executive instructions, impacting wealth tax assessments and promoting clarity in legal interpretations. |
| Court |
Income Tax Appellate Tribunal
|
| Entities Involved |
Central Board of Revenue,
Rehabilitation Commissioner, Karachi,
Muhammad Din & Sons Ltd.,
M.A. Chowdhury,
Ellerman Lines Limited,
K.P. Varghese,
Haji Bostan
|
| Judges |
Amjad Ali,
Sikandar Hayat Khan
|
| Lawyers |
Mr. Amir Alam Khan, F. C. A.
|
| Petitioners |
Mr. Ehsanullah Khan
|
| Respondents |
Not available
|
| Citations |
1987 SLD 888,
1987 PTD 293,
(1987) 56 TAX 89
|
| Other Citations |
P L D 1956 Custodian (W.P.) 34,
P L D 1968 Lah. 1012,
P L D 1970 S C 370,
1983 P T D 148,
1976 P T D 109,
P L D 1982 S C (A J & K) 102,
P L D 1982 S C 102
|
| Laws Involved |
Wealth Tax Rules, 1963,
Wealth Tax Act, (XV of 1963),
Income Tax Act, 1922
|
| Sections |
8(3),
13,
46,
2(6-A)(e),
12(1-B)
|