| Case ID |
e01e73ba-5312-4c2a-8aaf-ce995deb96fa |
| Body |
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| Case Number |
Writ Petitions Nos. 1722, 1882, 2386, 2908 and 244 |
| Decision Date |
Oct 24, 2003 |
| Hearing Date |
Oct 24, 2003 |
| Decision |
The Lahore High Court ruled that the right of appeal as conferred by section 129(1) of the Income Tax Ordinance, 1979 is a substantive right in accordance with Islamic Injunctions. The court declared the precondition of requiring a payment of 15% of the assessed tax to file an appeal as unconstitutional. The court emphasized that barring a right of appeal is contrary to Islamic principles, and such a restriction cannot be justified as reasonable. The decision highlighted that the right of appeal must be safeguarded and cannot be subject to unreasonable conditions that diminish its essence. The court's ruling ensures that individuals retain the ability to contest tax assessments without facing undue financial barriers that could inhibit their right to justice. |
| Summary |
This case involves a series of writ petitions challenging the constitutionality of a provision in the Income Tax Ordinance, 1979, which imposed a precondition for filing appeals against tax assessments. The Lahore High Court found that the right of appeal is a substantive right that must be explicitly granted by law and cannot be restricted by unreasonable conditions. The court emphasized the necessity of ensuring that the right to appeal is accessible and not hindered by financial requirements that could prevent genuine grievances from being heard. The case references several important precedents regarding the nature of appeal rights under Islamic law, highlighting the court's commitment to aligning legal provisions with Islamic principles. This ruling reinforces the importance of protecting citizens' rights in tax matters and establishes a precedent for future cases involving the right to appeal in administrative decisions. |
| Court |
Lahore High Court
|
| Entities Involved |
Taxation Officer (E&C-09) Enforcement and Collection Division Large Tax Payers Unit
|
| Judges |
Maulvi Anwarul Haq,
Tanvir Bashir Ansari
|
| Lawyers |
Hafiz M. Idrees,
Mir Ahmad Ali,
Khalil-ur-Rehman Abbasi,
M. Jamshed,
M. Ilyas Mian,
Muhammad Ansar Awan
|
| Petitioners |
Messrs Sadiq Brothers
|
| Respondents |
Appellate Additional Commissioner, Income Tax/Wealth Tax, Rawalpindi
|
| Citations |
2004 SLD 1345,
2004 PTD 122
|
| Other Citations |
PLD 1970 SC 1,
PLD 1981 SC 94,
PLD 1991 SC 368,
PLD 1989 SC 6,
PLD 1997 Lah. 301,
PLD 1996 Lah. 672,
2002 PTD 2797,
W.P. 5838 of 2002,
PLD 1988 SC 2002,
PLD 1997 SC 582,
PLD 1959 SC (Pak.) 364
|
| Laws Involved |
Income Tax Ordinance (XXXI of 1979),
Constitution of Pakistan (1973)
|
| Sections |
129(1),
129(2),
227,
199
|