| Case ID |
51282940-15ff-43de-b207-4676447d2678 |
| Body |
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| Case Number |
Writ Petition No. 3869/2014 |
| Decision Date |
Sep 01, 2014 |
| Hearing Date |
|
| Decision |
The Islamabad High Court ruled that the jurisdiction under Article 199 of the Constitution is limited and should not be exercised where an alternate remedy exists. The court emphasized the need to adhere to the legislative intent of the Income Tax Ordinance, specifically regarding the filing of references against orders of the Appellate Tribunal. The court dismissed the petition as not maintainable under Article 199, reiterating that the petitioner has the option to file a reference under Section 133 of the Ordinance for any questions of law arising from the Tribunal's order. |
| Summary |
In the case of Arslan Poultry (PVT) Limited vs. Officer Inland Revenue, the Islamabad High Court addressed the limitations of its jurisdiction under Article 199 of the Constitution in the context of income tax law. The petitioner challenged an order of the Appellate Tribunal, arguing that it was amenable to the High Court's jurisdiction. However, the court found that the existence of an alternate remedy, specifically the option to file a reference under Section 133 of the Income Tax Ordinance, precluded it from exercising its jurisdiction. The court reiterated that the legislative intent must be respected, and any act required by law must be performed in the prescribed manner. The decision underscores the importance of following statutory procedures in tax disputes and clarifies the boundaries of judicial intervention in such matters. This case is relevant for understanding the procedural requirements and limitations of judicial review in tax law, particularly in the context of the Income Tax Ordinance, 2001. |
| Court |
Islamabad High Court
|
| Entities Involved |
Not available
|
| Judges |
ATHAR MINALLAH, J.
|
| Lawyers |
Hafiz Muhammad Idrees Advocate
|
| Petitioners |
ARSLAN POULTRY (PVT) LIMITED
|
| Respondents |
OFFICER INLAND REVENUE
|
| Citations |
2014 SLD 2397,
(2014) 110 TAX 303
|
| Other Citations |
Zarghoon Zarai Corporation v. Collector of Customs (2006 PTD 534),
Z. N. Exports (Pvt.) Ltd. v. Collector of Sales Tax (2003 PTD 1746),
Aidy Vee & o. (Pvt.) Ltd. through Director v. Taxation Officer of Income Tax, Lahore & 02 others (2009 PTD 1715),
Dawood Textile Printing Industries (Pvt.) Ltd. v. Federation of Pakistan through Secretary, Revenue Division, etc. [(2009) 100 Tax 344 (H. C. Lah.)],
Muhammad Anwar & others v. Mst. Ilyas Begum & others (P.L.D. 2013 S.C. 255)
|
| Laws Involved |
Income Tax Ordinance, 2001
|
| Sections |
122(1),
122(5),
127,
131(5),
132(7),
133
|