| Case ID |
ecf5ed48-1b00-42a6-bbf2-9f424995e127 |
| Body |
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| Case Number |
C.P. No. D-548 of 2008 |
| Decision Date |
Nov 22, 2008 |
| Hearing Date |
|
| Decision |
The Sindh High Court dismissed the constitutional petition filed against the Income Tax Appellate Tribunal Lahore Bench, ruling that the actions and inactions of the Tribunal occurred within the territorial jurisdiction of the Lahore High Court. The Court emphasized that the Income Tax Tribunal's decisions could not be challenged in Karachi, as the cause of action fully arose in Lahore. The Court held that compliance with its previous orders did not imply consent to its jurisdiction, and thus, the writ of mandamus was not within its authority. The Court reiterated the importance of adhering to territorial jurisdiction as outlined in Article 199 of the Constitution of Pakistan. |
| Summary |
This case revolves around a constitutional petition filed by Messrs Ibrahim Fibres Ltd. against the Income Tax Appellate Tribunal Lahore Bench regarding alleged inaction on tax matters. The Sindh High Court ruled on the maintainability of the petition, emphasizing the significance of territorial jurisdiction in legal proceedings. The Court noted that actions taken by the Tribunal were confined to Lahore, and compliance with court orders did not equate to jurisdiction acceptance. The decision highlights the complex interplay between federal institutions and regional courts, underscoring the need for clarity in jurisdictional matters to ensure justice. Key legal principles concerning income tax appeal processes and constitutional petition handling were discussed, providing a comprehensive understanding of the case's implications. |
| Court |
Sindh High Court
|
| Entities Involved |
Income Tax Appellate Tribunal,
FEDERATION OF PAKISTAN,
Messrs IBRAHIM FIBRES LTD.
|
| Judges |
MUHAMMAD ATHAR SAEED,
ARSHAD NOOR KHAN
|
| Lawyers |
Mr. Khawaja Shamsul Islam,
Mr. Shahid Jamil Khan
|
| Petitioners |
Messrs IBRAHIM FIBRES LTD. through Secretary/Director Finance
|
| Respondents |
FEDERATION OF PAKISTAN through Secretary/Revenue Division and 3 others
|
| Citations |
2009 SLD 1320,
2009 PTD 248
|
| Other Citations |
Messrs Al-Iblagh Ltd. Lahore v. The Copyright' Board, Karachi and others 1985 SCMR 758,
Itehad Cargo Services v. Rafaqat Ali PLD 2002 Karachi 420,
Gulzar Ahmad Khan v. The Chief Election Commissioner of Pakistan Islamabad and 7 others PLD 1997 Lah. 643,
Trading Corporation of Pakistan (Private) Ltd. v. Pakistan Agro Forestry Corporation (Private) Limited and another 2000 SCMR 1703,
Secretary, Ministry of Religious Affairs and Minorities and 2 others v. Syed Abdul Majid 1993 SCMR 1171,
Ch. Akbar Ali v. Secretary, Ministry of Defence, Rawalpindi and another 1991 SCMR 2114,
Flying Kraft Paper Mills (Pvt.) Ltd. Charsadda v. Central Board of Revenue, Islamabad and 2 others 1997 SCMR 1874,
Asghar Hussain v. Election Commissioner of Pakistan and others PLD 1968 SC 387,
Sandalbar Enterprises (Pvt.) Ltd. v. Central Board of Revenue and others PLD 1997 SC 334,
Sabir Din v. Government of Pakistan through Secretary, Ministry of Defence and others 1979 SCMR 555,
Abdul Ghaffar Lakhani v. Federal Government of Pakistan and 2 others PLD 1986 Kar. 525,
Mst. Shahida Maqsood v. President of Pakistan through Secretary, Law Justice and Human Rights 2004 CLC 565,
Subhan Beg and 18 others v. Pakistan State Oil Co. Ltd. Rawalpindi PLD 1980 Kar. 113,
Zafar Ali Shah's case PLD 2000 SC 869,
Messrs Facto Belarus Tractors Ltd. Karachi and another v. Federation of Pakistan PLD 2006 Kar. 479,
Collector, Customs and Central Excise, Peshawar v. Messrs Rias Khan Ltd. 1996 SCMR 83
|
| Laws Involved |
Income Tax Appellate Tribunal Rules, 2005,
Civil Procedure Code (V of 1908),
Constitution of Pakistan (1973)
|
| Sections |
R. 3,
S.20(c),
Art. 199
|