| Case ID |
697e9503-d5b1-4459-bf21-1990bbdaec24 |
| Body |
View case body. Login to View |
| Case Number |
I.C.A. No.296 of 2004 in Writ Petition No.17565 of |
| Decision Date |
Feb 20, 2008 |
| Hearing Date |
Feb 20, 2008 |
| Decision |
The Lahore High Court ruled that the decision made by the President of Pakistan regarding the representation against the Federal Tax Ombudsman was valid as the respondent had the opportunity to file a reply. The court emphasized that while the principles of natural justice require a fair opportunity to respond, this does not necessarily mandate a personal hearing. The court set aside the previous order and allowed the intra-court appeal, indicating that procedural fairness was observed in the representation process. |
| Summary |
In the case of I.C.A. No.296 of 2004, the Lahore High Court addressed the procedural nuances regarding representations made to the President of Pakistan under the Federal Tax Ombudsman Ordinance, 2000. The core issue was whether the President was obligated to provide a personal hearing before deciding on representations against the Ombudsman's decisions. The court concluded that the President's decision could stand as long as the parties had been given notice and an opportunity to respond. This case highlights the balance between procedural fairness and the practicalities of administrative law, emphasizing that written submissions can suffice in lieu of oral hearings. The decision reinforces the importance of adherence to natural justice principles while allowing for flexibility in administrative procedures. This ruling is significant for tax law practitioners and advocates involved in tax-related disputes, as it clarifies the standards for fair hearing requirements in administrative appeals. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
SAYED ZAHID HUSSAIN, C.J.,
ALI AKBAR QURESHI, J
|
| Lawyers |
Qamar Zaman Qureshi, Deputy Attorney-General for Pakistan for Appellants,
Siraj-ud-Din Khalid Khan for Respondent
|
| Petitioners |
another,
COMMISSIONER OF INCOME TAX, FAISALABAD ZONE, FAISALABAD
|
| Respondents |
another,
AKHLAQ CLOTH HOUSE, FAISALABAD
|
| Citations |
2008 SLD 539 = 2008 PLD 329
|
| Other Citations |
Federation of Pakistan through Secretary, Establishment Division Government of Pakistan, Islamabad v. Muhammad Tariq Pirzada and 2 others 1999 SCMR 2744,
Federation of Pakistan through Secretary, Establishment Division, Government of Pakistan, Islamabad v. Muhammad Tariq Pirzada and others 1999 SCMR 2189,
H.W.R.WADE & C.F.FORSYTH in Administrative Law,
The University of Dacca through its Vice-Chancellor and another v. Zakir Ahmed PLD 1965 SC 90,
Federation of Pakistan through Secretary Education, Islamabad v. Professor Dr. Anwar and 2 others 2006 SCMR 382
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000,
Law Reforms Ordinance, 1972
|
| Sections |
32,
3,
3(2)
|