| Case ID |
320c68eb-0018-439e-ab6a-6bae72862aaf |
| Body |
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| Case Number |
Civil Appeal No. 231-K of 1991 |
| Decision Date |
Jan 11, 1993 |
| Hearing Date |
Apr 21, 1992 |
| Decision |
The appeals were allowed, and the High Court's judgment regarding the applicable period of limitation was set aside. The court found that the extended period of limitation provided under the Income Tax Ordinance, 1979 should apply, and not the earlier one prescribed under the Income Tax Act of 1922. This case focused on the critical question of whether the procedural law of limitation had retrospective application, specifically in relation to the appeals concerning assessment years prior to the enforcement of the Ordinance. The Supreme Court emphasized that procedural laws are generally applicable retrospectively and should be applied to pending proceedings. The decision highlights the importance of accurate legal representation in matters of procedural compliance and underscores the need for clarity in legislative provisions regarding limitation periods. |
| Summary |
This case revolves around the interpretation of limitation periods under the Income Tax Act of 1922 and the Income Tax Ordinance of 1979. The Supreme Court of Pakistan was called upon to resolve a common question of law regarding the availability of limitation periods for making references to the High Court. The court held that the provisions of the Income Tax Ordinance, specifically Section 136, which allowed for an extended period of limitation, were applicable to the appeals in question. This decision not only clarifies the procedural aspects of tax law but also reinforces the principle that procedural laws are generally retrospective and should apply to all pending proceedings. The case has significant implications for tax practitioners and highlights the importance of understanding legislative changes in tax law. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
THE COMMISSIONER OF INCOME TAX, CENTRAL ZONE B, KARACHI,
M/s. ASBESTOS CEMENT INDUSTRIES LIMITED, KARACHI,
M/s. INTERNATIONAL GENERAL INSURANCE COMPANY OF PAKISTAN LTD., KARACHI,
M/s. STERLING PRODUCTS PAKISTAN LIMITED, KARACHI
|
| Judges |
MUHAMMAD AFZAL ZULLAH, C.J.,
NASIM HASAN SHAH,
SHAFIUR RAHMAN, J.
|
| Lawyers |
Shaik Haider, Advocate instructed by S.M. Abbas, Advocate-on-Record for Appellant (in CA. No. 261-K of 1990),
Shaik Haider, Advocate instructed by Muzaffar Hassan, Advocate-on-Record for Appellant (in CA. No. 262-K of 1990),
S.M. Abbas, Advocate-on-Record for Appellant (in CAs. Nos. 231-K and 205-K of 1991),
Sirajul Haq Memon, Advocate for Respondent (in C.As. Nos. 261-K and 262-K of 1990),
M.S. Ghaury, Advocate-on-Record for Respondent (in CA. No. 231-K of 1991),
A. S. K. Ghaury, Advocate-on-Record for Respondent (in CA. No. 205-K of 1991)
|
| Petitioners |
THE COMMISSIONER OF INCOME TAX, CENTRAL ZONE B, KARACHI,
THE COMMISSIONER OF INCOME TAX, COMPANIES III, KARACHI,
THE COMMISSIONER OF INCOME TAX, COMPANIES II, KARACHI
|
| Respondents |
M/s. ASBESTOS CEMENT INDUSTRIES LIMITED, KARACHI,
M/s. INTERNATIONAL GENERAL INSURANCE COMPANY OF PAKISTAN LTD., KARACHI,
M/s. STERLING PRODUCTS PAKISTAN LIMITED, KARACHI
|
| Citations |
1993 SLD 58,
1993 PTD 459,
(1993) 67 TAX 174,
1993 SCMR 1276
|
| Other Citations |
S.M. Junaid v. President of Pakistan PLD 1981 SC 12,
Yew Bon Tev v. Kenderaan Bas Mara 1983 PSCC 1200 PC,
Balaji Singh v. Chakka Gangamma and another AIR 1927 Mad. 85
|
| Laws Involved |
Income Tax Act, 1922,
Constitution of Pakistan, 1973,
Income Tax Ordinance, 1979
|
| Sections |
66(1),
185(3),
136(1),
136(1)(2),
166(2),
1662(a),
(i)
|