| Case ID |
16283a25-19b1-4a0a-8727-c42300ab8114 |
| Body |
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| Case Number |
Civil Petitions Nos. 3472 to 3475 of 2023 |
| Decision Date |
Feb 29, 2024 |
| Hearing Date |
Feb 29, 2024 |
| Decision |
The Supreme Court of Pakistan granted leave to appeal against the interim orders of the Islamabad High Court that restrained the petitioner from recovering the supertax under Section 4C of the Income Tax Ordinance, 2001. The Court found that the High Court had failed to comply with the mandatory procedural requirements outlined in Article 199(4) of the Constitution. The Court emphasized that interim orders affecting public revenue collection must be made with proper notice and opportunity for the law officer to be heard. The Court set aside the impugned orders and directed the High Court to afford a fair opportunity for hearing on the matter, ensuring compliance with constitutional requirements. |
| Summary |
This case involves the Supreme Court of Pakistan's review of interim orders issued by the Islamabad High Court concerning the recovery of supertax under Section 4C of the Income Tax Ordinance, 2001. The Supreme Court scrutinized the procedural compliance of the High Court, particularly the adherence to Article 199(4) of the Constitution, which mandates the notification of the law officer and the opportunity for hearing before issuing interim orders that may affect public revenue collection. The case underscores the importance of procedural safeguards in judicial proceedings, particularly in tax matters, where public interest and revenue collection are at stake. The decision highlights the Supreme Court's reluctance to interfere in interim orders unless there is a clear violation of law or jurisdictional overreach. The case sets a precedent for future tax-related litigation and reinforces the necessity for due process in judicial interventions that impact public finances. The ruling serves as a critical reminder of the balance between judicial oversight and the legislative framework governing taxation. Keywords: Supreme Court of Pakistan, Income Tax Ordinance, supertax, Article 199, public revenue, judicial review, procedural compliance. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE, ISLAMABAD,
PAKISTAN OILFIELDS LTD., RAWALPINDI
|
| Judges |
SYED MANSOOR ALI SHAH,
JAMAL KHAN MANDOKHAIL,
ATHAR MINALLAH
|
| Lawyers |
Ms. Asma Hamid, Advocate Supreme Court,
Hassan Ali, Advocate,
Mustafa Khalid, Advocate,
Ch. Akhtar Ali, Advocate-on-Record,
Salman Akram Raja, Advocate Supreme Court,
Syed Rifaqat Hussain Shah, Advocate-on-Record
|
| Petitioners |
COMMISSIONER INLAND REVENUE, LARGE TAXPAYERS OFFICE, ISLAMABAD
|
| Respondents |
OTHERS,
PAKISTAN OILFIELDS LTD., RAWALPINDI
|
| Citations |
2024 SLD 2940,
2024 SCMR 853,
2024 PTD 1085
|
| Other Citations |
Attiq ur Rehman v. Tahir Mehmood 2023 SCMR 501,
Province of Sindh v. Sartaj Hyder 2023 SCMR 459,
Federation of Pakistan v. Aitzaz Ahsan PLD 1989 SC 61,
Aijaz Jatoi v. Liaquat Jatoi 1993 SCMR 2350,
Asstt. Collector v. Dunlop India Ltd. AIR 1985 SC 330,
Atta Muhammad v. Settlement Commissioner PLD 1971 SC 61,
Shujat Hussain v. State 1995 SCMR 1249,
Province of Punjab v. Javed Iqbal 2021 SCMR 328
|
| Laws Involved |
Constitution of Pakistan, 1973,
Income Tax Ordinance, 2001
|
| Sections |
185(3),
199,
4C
|