| Case ID |
1a14e673-2f66-469e-84a7-fad0dfad6a76 |
| Body |
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| Case Number |
C.P. No.D-658 of 2005 |
| Decision Date |
Jan 13, 2006 |
| Hearing Date |
Dec 07, 2005 |
| Decision |
The Sindh High Court dismissed the constitutional petition filed by I.C.I. Pakistan Ltd. challenging the notice issued under section 62 of the Income Tax Ordinance, 1979. The court found that the notice was valid and did not exhibit mala fides or lack of jurisdiction. The petitioner’s conduct of seeking adjournments instead of responding to the notice reflected a lack of bona fides. The court reiterated that the availability of alternate remedies must be exhausted before approaching the High Court, and in this case, the notice merely sought explanations without imposing any financial liability at that stage. |
| Summary |
In the case of C.P. No.D-658 of 2005 adjudicated by the Sindh High Court, the petitioner, I.C.I. Pakistan Ltd., contested a notice issued under section 62 of the Income Tax Ordinance, 1979. The court evaluated the petitioner's claims of mala fides and lack of jurisdiction against the authority that issued the notice. The judges emphasized the importance of following due process and utilizing available remedies before resorting to constitutional petitions. The ruling underscored that the notice was a legitimate inquiry into the petitioner’s tax affairs and did not indicate any abuse of power by the tax authorities. This case highlights the procedural aspects of tax law and the necessity for compliance with administrative requirements before seeking judicial intervention, especially in fiscal matters. Keywords such as 'Income Tax Ordinance', 'constitutional jurisdiction', and 'Sindh High Court' are pertinent for understanding the legal framework and implications of this decision. |
| Court |
Sindh High Court
|
| Entities Involved |
FEDERATION OF PAKISTAN,
I.C.I. PAKISTAN LTD.
|
| Judges |
ANWAR ZAHEER JAMALI,
MRS. YASMIN ABBASEY
|
| Lawyers |
Mr. Abdul Hafeez Pirzada
|
| Petitioners |
I.C.I. PAKISTAN LTD.
|
| Respondents |
FEDERATION OF PAKISTAN,
3 others,
Secretary Ministry of Finance
|
| Citations |
2006 SLD 1457,
2006 PTD 778
|
| Other Citations |
Ujala Cotton Mills Ltd. v. Income Tax Officer and others 1985 PTD 510,
Marshal Sons and Co. (India) Ltd. v. Income Tax Officer (1997) 88 Comp. Cases 528,
Reghubar Dayal v. The Bank of Upper India Ltd. AIR 1919 PC 9,
Abdul Majid and others v. Abdul Ghafoor Khan and other, PLD 1982 SC 146,
Bahandur Ali and another v. Haji Amirullah Khan PLD 1955 Lah 140,
Abdul Ghani and another v. Subedar Shoedar Khan Company and others PLD 1968 SC 131,
Messrs Usmania Glass Sheet Factory Limited Chitagong v. Sales Tax Officer, Chittagona PLD 1971 SC 205,
Pakistan and the Assistant Collector, Central Excise and Land Customs, Kohat v. Qazi Ziauddin PLD 1962 SC 440,
Messrs Julian Hoshang Dinshaw Trust and others v. Income Tax Officer, Circle XVIII South Zone, Karachi and others 1992 PTD 1,
Chairman C.B.R. v. Pak-Saudi Fertilizer Limited 2000 PTD 3748,
Commissioner of Income Tax, Central Zone 'B' Karachi v. Farrokh Chemical Industries 1991 SCC 805,
Commissioner of Income Tax v. Pakistan Industrial Engineering Agencies Ltd. 1991 SCC 878,
Commissioner of Income Tax, East Pakistan, Dacca v. Wahiduzzaman 1965 SCC 212,
Hafiz Muhammad Arif Dar v. I.T.O. 60 Tax 52,
Nagina Dal Factory v. ITO 18 Tax 1,
Roche Pakistan Limited v. DCIT and others 2001 PTD 3090,
Sitara Chemicals Industries Limited v. DCIT 2003 PTD 1285,
H.M. Abdullah v. Income Tax Officer, Circle-V, Karachi 1993 SCMR 1195,
Farrukh Chemicals Industries's case 1983 PTD 67,
Standard Chartered Bank's case PLD 2001 Kar. 344,
Shagufta Begum's case PLD 1989 SC 360,
Income Tax Officer and another's case 1993 SCMR 1108,
Hyderabad Chamber of Commerce and Industry's case 1998 SCMR 206,
Tariq Mehmood and another's case 2001 MLD 1494
|
| Laws Involved |
Income Tax Ordinance (XXXI of 1979),
Constitution of Pakistan (1973)
|
| Sections |
62,
199
|