| Case ID |
ffca4998-f3a2-4aff-87e7-f3ced52baf3c |
| Body |
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| Case Number |
Writ Petition No. 2075 of 2016 |
| Decision Date |
Aug 19, 2015 |
| Hearing Date |
|
| Decision |
The writ petitions were dismissed in limine due to the incompetency of the persons filing them, as they were not authorized by the respective companies through a power of attorney to file such petitions in the High Court. The court emphasized the necessity of strict interpretation of power of attorney documents, highlighting that only the powers expressly mentioned or implied can be exercised by the attorney. This decision underscores the importance of explicit authorization in legal proceedings. |
| Summary |
In this case, two writ petitions were filed by Daelim Lotte Joint Venture and Daewoo Engineering and Construction Company Ltd. against the Commissioner Inland Revenue (Appeals) and the Inland Revenue Officer (Companies) Mirpur. The petitions challenged the orders for depositing large sums in taxes under the Income Tax Ordinance, 2001, specifically disputing the applicability of Sections 152(1A) and 152(2A). The court, however, dismissed the petitions due to the incompetency of the individuals filing them, as they lacked proper authorization through a power of attorney. The decision focused on the strict interpretation of such documents, highlighting that the attorneys were not granted the power to initiate legal proceedings in the High Court. This ruling serves as a crucial reminder of the importance of ensuring proper legal authorization when engaging in litigation. Keywords relevant to this case include 'writ petition dismissal', 'power of attorney strict interpretation', 'income tax ordinance challenge', 'AJ&K High Court decision', and 'legal authorization in corporate litigation'. These keywords are trending and have low competition, making them ideal for SEO optimization. |
| Court |
High Court (AJ&K)
|
| Entities Involved |
Daelim Lotte Joint Venture,
Daewoo Engineering and Construction Company Ltd.,
Mira Power Limited
|
| Judges |
M. Tabassum Aftab Alvi,
Sadaqat Hussain Raja
|
| Lawyers |
Raza Ali Khan,
Mushtaq Ahmed Janjua,
Babar Ali Khan
|
| Petitioners |
Daelim Lotte Joint Venture,
Daewoo Engineering and Construction Company Ltd.
|
| Respondents |
Commissioner Inland Revenue (Appeals), AJ&K Council, Mirpur,
Inland Revenue Officer (Companies) Mirpur
|
| Citations |
2017 SLD 335,
2017 MLD 150
|
| Other Citations |
Manzoor Begum v. Haji Fazal Ellahi 2012 YLR 2152,
Muhammad Mehrban v. Sadrud Din and another 1995 CLC 1541,
Gul Taj Begum v. Lal Husain and another PLD 1980 SC (AJ&K) 60,
Azad Jammu and Kashmir Government and 4 others v. Sardar Muhammad Azad Khan 2000 YLR 2662,
Muhammad Yasin and another v. Dost Muhammad through Legal Heirs and another PLD 2002 SC 71
|
| Laws Involved |
Azad Jammu and Kashmir Interim Constitution Act, 1974,
Income Tax Ordinance, 2001
|
| Sections |
44,
162,
152(2A),
152(1A),
138(1)
|