"\u003chtml xmlns:v=\"urn:schemas-microsoft-com:vml\"\r\nxmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns:st1=\"urn:schemas-microsoft-com:office:smarttags\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1252\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 11\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 11\"\u003e\r\n\u003clink rel=File-List href=\"2003J1024_files/filelist.xml\"\u003e\r\n\u003ctitle\u003eINCOME TAX ORDINANCE, 2001 CONFUSION ABOUT REPEAL AND SAVINGS\u003c/title\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"country-region\"/\u003e\r\n\u003co:SmartTagType namespaceuri=\"urn:schemas-microsoft-com:office:smarttags\"\r\n name=\"date\"/\u003e\r\n\u003co:SmartTagType 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v:ext=\"edit\" spidmax=\"3074\"/\u003e\r\n\u003c/xml\u003e\u003c![endif]--\u003e\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:shapelayout v:ext=\"edit\"\u003e\r\n  \u003co:idmap v:ext=\"edit\" data=\"1\"/\u003e\r\n \u003c/o:shapelayout\u003e\u003c/xml\u003e\r\n \r\n\r\n\u003cbody lang=EN-US style=\u0027tab-interval:.5in\u0027\u003e\r\n\r\n\u003cdiv class=Section1\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eINCOME TAX\r\nORDINANCE, 2001 CONFUSION ABOUT REPEAL AND SAVINGS\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eBy\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cbr\u003e\r\nDr. \u003cspan class=SpellE\u003eIkramul\u003c/span\u003e \u003cspan class=SpellE\u003eHaq\u003c/span\u003e, Advocate, \u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eLahore\u003c/st1:City\u003e\u003c/st1:place\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe Income Tax Ordinance, 2001\r\n(hereinafter: \u0026quot;the new Ordinance\u0026quot;) came into force on 1st July, 2002 vide\r\nS.R.O. 381(I)/2002 dated 15 June, 2002, issued by the Federal Government in\r\nexercise of powers entrusted by subsection (3) of section 1 of the new\r\nOrdinance. The new Ordinance has repealed the Income Tax Ordinance, 1979\r\n(hereinafter: \u0026quot;the repealed Ordinance\u0026quot;) with certain savings provided\r\nin section 239. A lot of controversy has been generated through repeal and\r\nsaving provisions, especially where proceedings under sections 65 and 66A or\r\nrevision proceedings under section 138 are to be invoked in respect of\r\nassessment/orders pertaining prior to \u003cst1:date Month=\"7\" Day=\"1\" Year=\"2002\"\r\nw:st=\"on\"\u003e1st July, 2002\u003c/st1:date\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eExperts are of the considered\r\nopinion that since fresh proceedings under sections 65 and 66A have not been\r\nprotected/saved in section 239 of the new Ordinance, no action could be taken\r\nunder these sections for any assessment/order passed under the repealed\r\nOrdinance, [1984] 49 Tax 34 (\u003cspan class=SpellE\u003eTrib\u003c/span\u003e.). However,\r\nrevision petition under section 138 can be filed where an order is passed under\r\nany provision of the repealed Ordinance even after \u003cst1:date Month=\"7\" Day=\"1\"\r\nYear=\"2002\" w:st=\"on\"\u003e1st July, 2002\u003c/st1:date\u003e, as vested rights of appeal and\r\nrevision could not be taken away by repeal of a law (Commissioner of Income-tax\r\nv. \u003cspan class=SpellE\u003eDharamchand\u003c/span\u003e \u003cspan class=SpellE\u003eDalchand\u003c/span\u003e 1\r\nITC 228 (\u003cst1:place w:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003e\u003cspan class=SpellE\u003eNagpur\u003c/span\u003e\u003c/st1:City\u003e\u003c/st1:place\u003e)).\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eSubsections (1) to (4) of section\r\n239(4) of the new Ordinance read as under:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u0026quot;(1)\r\nSubject to subsection (2), in making any assessment in respect of any income\r\nyear \u003cu\u003eending on or before the 30th day of June, 2002\u003c/u\u003e, the provisions of\r\nthe repealed Ordinance insofar as these relate to computation of total income\r\nand tax payable thereon \u003cu\u003eshall apply as if this Ordinance had not come into\r\nforce.\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(2) \u003c/span\u003eThe assessment, referred to in\r\nsubsection (1), shall be made by an income tax authority which is competent\r\nunder this Ordinance to make an assessment in respect of a tax year \u003cu\u003eending\r\non any date after the 30th day of June, 2002\u003c/u\u003e, and \u003cu\u003ein accordance with the\r\nprocedure specified in sections 59 or 59A or 61 or 62 or 63, as the case may\r\nbe, of the repealed Ordinance\u003c/u\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(3) \u003c/span\u003eThe provisions of subsections (1) and\r\n(2) shall apply, in like manner, to the imposition or charge of any penalty,\r\nadditional tax or any other amount, under the repealed Ordinance, as these\r\napply to the assessment, so however that \u003cu\u003eprocedure for such imposition or\r\ncharge shall be in accordance with the corresponding provision of this\r\nOrdinance\u003c/u\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(4) \u003c/span\u003e\u003cu\u003eAny proceeding under the repealed\r\nOrdinance pending on the commencement of this Ordinance before any income tax\r\nauthority, the Appellate Tribunal or any Court by way of appeal, reference,\r\nrevision or prosecution shall be continued and disposed of as if this Ordinance\r\nhas not come into force\u003c/u\u003e.\u0026quot; [Underlined for emphasis]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn contrast to above, the\r\nparallel saving provisions of the repealed Ordinance contained in sections\r\n166(2)(a) to (f) read as under:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u0026quot;(a) \u003cu\u003ewhere\r\na return of income has been filed before the commencement of this Ordinance \u003c/u\u003eby\r\nany person for any assessment year, proceedings for the assessment of that\r\nperson for that year may be taken and continued as \u003cu\u003eif this Ordinance had not\r\ncome into force\u003c/u\u003e;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(b) where a \u003cu\u003ereturn\r\nof income is filed after the commencement of this Ordinance otherwise\u003c/u\u003e than\r\nin pursuance of any notice under section 34 of the repealed Act, by any person\r\nfor any assessment year ending on or before the thirtieth day of June, 1979,\r\nthe \u003cu\u003eassessment of the person for that year shall be made in accordance with\r\nthe procedure specified in this Ordinance\u003c/u\u003e;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e(c) where in\r\nrespect of any assessment year,\u0026#8209;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(\u003cspan class=SpellE\u003ei\u003c/span\u003e) \u003c/span\u003e\u003cu\u003ea notice\r\nunder section 34 of the repealed Act had been issued before the commencement of\r\nthis Ordinance\u003c/u\u003e, the proceedings in pursuance of such notice may be\r\ncontinued and disposed of as \u003cu\u003eif this Ordinance had not come into force\u003c/u\u003e;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(ii) \u003c/span\u003eany income chargeable to tax had\r\nescaped assessment, or had been under assessed at too low a rate, or had been\r\nthe subject of excessive relief or refund or the total income or the total\r\nworld income and the tax payable had been determined under subsection (1) of\r\nsection 23 of the repealed Act and \u003cu\u003eno proceedings under section 34 of the\r\nsaid Act in respect of any such income are pending at the commencement of this\r\nOrdinance a notice under section 65 may be issued with respect to that\r\nassessment year and all the provisions of this Ordinance shall apply\r\naccordingly\u003c/u\u003e;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(d) in making\r\nany assessment for \u003cu\u003eany year ending on or before the thirtieth day of June,\r\n1979\u003c/u\u003e, the provisions of the repealed Act relating to the computation of\r\ntotal income and the -tax payable shall apply as if this Ordinance had not come\r\ninto force;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(e) in making\r\nany assessment for the year \u003cu\u003ebeginning on the first day of July, 1979\u003c/u\u003e,\r\nthe income year shall be deemed to include the period, if any, comprised in the\r\nprevious year, as defined in clause (11) of section 2 of the repealed Act, for\r\nwhich the \u003cu\u003eassessment would have been made, if this Ordinance had not come\r\ninto force\u003c/u\u003e and where such income year exceeds a period of twelve months,\r\nthe total income and the tax payable shall be prorated on the basis of the\r\naverage income of a period of twelve months;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(f) \u003cu\u003ein making\r\nany assessment for any year beginning on or before the first day of July, 1979,\r\nthe provisions of section 18A and section 26A of the repealed Act shall apply\r\nas if this Ordinance had not come into force\u003c/u\u003e;\u0026quot; [Underlined for\r\nemphasis]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eA cursory comparison of\r\nprovisions reproduced above shows that under the repealed Ordinance of 1979\r\nthere was a specific saving clause re reopening of cases if not barred by time\r\nunder the 1922 Act, which is conspicuously absent in the new Ordinance.\r\n4lowever, subsection (1) of section 122 (which now gives power to Commissioner\r\nanalogous to those available to the DCIT under section 65 and the IAC under\r\nsection 66A) reads as under:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e\u0026quot;(1) \u003c/span\u003eSubject to this section, the\r\nCommissioner may amend an assessment order treated as issued under section 120 \u003cu\u003eor\r\nissued under section 121, or issued under sections 59, 62, 63 or 65 of the\r\nrepealed Ordinance\u003c/u\u003e, by making such alterations or additions as the\r\nCommissioner considers necessary to ensure that the taxpayer is liable for the\r\ncorrect amount of tax for the tax year to which the assessment order\r\nrelates.\u0026quot;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe Finance Ordinance 2002\r\ninserted the words \u003cu\u003e\u0026quot;or issued under sections 59, 59A, 62, 63 and 65 of\r\nthe repealed Ordinance\u003c/u\u003e\u0026quot; in the new Ordinance. Now the Commissioner is\r\nempowered to amend any assessment completed under the repealed Ordinance on the\r\nfulfillment of the following conditions laid down in different subsections of\r\nsection 122:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e (2) \u003c/span\u003eAn assessment order shall only be\r\namended under subsection (1) within five years after the Commissioner has\r\nissued or is treated as having issued the assessment order on the taxpayer.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(4) Where an\r\nassessment order (hereinafter referred to as the \u0026quot;original\r\nassessment\u0026quot;) has been amended under subsection (1) or (3), the\r\nCommissioner may further amend, as many times as may be necessary, the original\r\nassessment within the later of-\u0026#8209;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(a) \u003c/span\u003efive years after the Commissioner has\r\nissued or is treated as having issued the original assessment order to the\r\ntaxpayer; or\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(b) \u003c/span\u003eone year after the Commissioner has\r\nissued or is treated as having issued the amended assessment order to the taxpayer.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(4A) An amended\r\nassessment shall only be made within six years of the date of original\r\nassessment.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(5) An\r\nassessment order shall only be amended under subsection (1) and an amended\r\nassessment shall only be amended under subsection (4) where the Commissioner-\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(a) \u003c/span\u003eis of the view that this Ordinance or\r\nthe repealed Ordinance has been incorrectly applied in making the assessment\r\n(including the misclassification of an amount under a head of income, incorrect\r\npayment of tax with the return of income, an incorrect claim for tax relief or\r\nrebate, an incorrect claim for exemption of any amount or an incorrect claim\r\nfor a refund; or\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003e(b) \u003c/span\u003ehas definite information acquired from\r\nan audit or otherwise that the assessment is incorrect.\u0026quot;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe powers given to the\r\nCommissioner in section 122 to reopen completed assessments under the repealed\r\nOrdinance (which constitute past and closed transactions) are causing heartburn\r\nto the taxpayers. This amounts to retrospective operation of law impairing\r\nexisting rights and imposing new obligations in respect of past and closed\r\ntransactions. The new Ordinance applies section 122 to assessments already\r\nbarred by time from the perspective of sections 65, 66A and 156 of the repealed\r\nOrdinance. In the absence of any explicit words in section 239, the new\r\nOrdinance cannot be applied to any period prior to its commencement, not to\r\ntalk of reopening the assessments already completed under the repealed law.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThese are important issues that\r\nneed to be addressed \u003cspan class=SpellE\u003evis-a-vis\u003c/span\u003e the true scope and\r\nimport of repeal and saving provisions embodied in the new Ordinance. It is a\r\ncardinal principle of law that in the absence of a clear provision to the\r\ncontrary, a statute must not be construed as disturbing existing rights and\r\norders which have become final. (Per \u003cspan class=SpellE\u003eMackenna\u003c/span\u003e, J., \u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eRegina\u003c/st1:City\u003e\u003c/st1:place\u003e v. General\r\nCommissioner of I.T. (Ex \u003cspan class=SpellE\u003eparte\u003c/span\u003e \u003cspan class=SpellE\u003eFysh\u003c/span\u003e)\r\n40 TC 225, 228). Applying this principle, the Commissioner cannot reopen a case\r\nunder section 122 that had attained finality under the repealed Ordinance, as\r\nsection 239 does not save provisions of section 65 of the repealed Ordinance.\r\nIt is pertinent to mention that when the 1979 Ordinance repealed the Income Tax\r\nAct, 1922, it specifically provided in section 166(2)(c)(ii) that proceedings\r\nin terms of section 34 could be taken under section 65. Such a saving provision\r\nis completely missing in the new Ordinance. The same is the position with\r\nreference to section 66A.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eAlthough pending proceedings\r\ninitiated under section 65 or 66A before the commencement of new Ordinance are\r\nprotected in section 239(4), but the question is whether similar (fresh)\r\nproceedings can be initiated under section 122 for the assessments already\r\ncompleted under the repealed Ordinance or not? It is a well-established rule of\r\ninterpretation of statutes that words in an amending statute which enable the\r\nDepartment to make an assessment or reassessment in respect of years which were\r\nover before the amending law began, are not to be construed as authorizing\r\naction in respect of a year for which action was already time-barred at the\r\ntime when the amending Act came into force; and the position remains the same\r\nwhere an old Act is replaced by a new Act. Only remedial and curative\r\namendments are to be taken as retrospective in nature. Any amending law that\r\ntakes away accrued/vested rights should not be construed to have retrospective\r\neffect by implications (For case-law see page 18 to 20, Vol. I, Law \u0026amp;\r\nPractice of Income Tax by \u003cspan class=SpellE\u003eHuzaima\u003c/span\u003e \u003cspan class=SpellE\u003eBukhari\u003c/span\u003e\r\n\u0026amp; Dr. \u003cspan class=SpellE\u003eIkramul\u003c/span\u003e \u003cspan class=SpellE\u003eHaq\u003c/span\u003e).\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIf section 122 is \u003cspan\r\nclass=SpellE\u003eanalysed\u003c/span\u003e in the light of the above principles, it cannot\r\namend any assessment/order that became time-barred on \u003cst1:date Month=\"7\"\r\nDay=\"1\" Year=\"2002\" w:st=\"on\"\u003e1st July, 2002\u003c/st1:date\u003e. In other words all the\r\nassessments finalized up to assessment year 1996-97 that became time-barred for\r\nthe purpose of section 65 cannot be disturbed under section 122. Likewise all\r\nsuch orders where time limitation of four years expired under section 66A or\r\n156 of the repealed Ordinance on 1st July, 2002 (when the new Ordinance\r\ncommenced) can no longer be disturbed under section 122 or 221. It is\r\nworthwhile to note that limitation under section 122 is six years of the date\r\nof original order and under section 221 (Rectification of mistakes) is five\r\nyears from the date of the order sought to be amended.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eCan section 122(5)(a) read with\r\nsection 122(4A) override limitation of 66A? For example an assessment order was\r\npassed by the DCIT on \u003cst1:date Month=\"7\" Day=\"2\" Year=\"1997\" w:st=\"on\"\u003e2nd\r\n July, 1997\u003c/st1:date\u003e that was erroneous and prejudicial to the revenue. The\r\nIAC could have invoked section 66A on or before \u003cst1:date Month=\"7\" Day=\"1\"\r\nYear=\"2002\" w:st=\"on\"\u003e1st July, 2002\u003c/st1:date\u003e, \u003cspan class=SpellE\u003ewhereafter\u003c/span\u003e\r\nit became time-barred. Now the new Ordinance says that action can be taken till\r\n\u003cst1:date Month=\"7\" Day=\"1\" Year=\"2003\" w:st=\"on\"\u003e1st July, 2003\u003c/st1:date\u003e\r\n(section 122(4A)). Is it not gross violation of law enunciated above? Similarly\r\naction under section 65 under the repealed Ordinance in respect of assessment\r\nyear 1996-97 could have been taken on or before \u003cst1:date Month=\"6\" Day=\"30\"\r\nYear=\"2002\" w:st=\"on\"\u003e30th June, 2002\u003c/st1:date\u003e. Any notice under section 65\r\nserved (and not issued) after 30th June, 2002 in respect of 1996-97 would have\r\nbeen void and unlawful \u003cspan class=SpellE\u003e\u003cspan style=\u0027letter-spacing:.4pt\u0027\u003eab\u003c/span\u003e\u003c/span\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.4pt\u0027\u003e \u003cspan class=SpellE\u003einito\u003c/span\u003e. \u003c/span\u003eIt appears\r\nmockery of law when section 122(5)(b) read with section 122(4A) says that\r\nCommissioner of Income Tax can even amend assessment in such a case \u003cu\u003e\u0026quot;within\r\nsix years from the date of original assessment\u003c/u\u003e.\u0026quot; So if assessment for\r\nthe assessment year 1996-97 was completed on \u003cst1:date Month=\"6\" Day=\"30\"\r\nYear=\"1999\" w:st=\"on\"\u003e30-6-1999\u003c/st1:date\u003e, action under section 122 can be\r\ntaken up to \u003cst1:date Month=\"6\" Day=\"29\" Year=\"2004\" w:st=\"on\"\u003e29-6-2004\u003c/st1:date\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eHow an action\u0027 that was barred by\r\ntime on the date of commencement of the new law can be taken under the\r\nrepealing statute? It proves beyond doubt that the wizards (sic) sitting in the\r\nC.B.R. and their so-called foreign and local experts (sic) do not know even the\r\nABC of principles applicable to repeal and savings. What is the Ministry of Law\r\ndoing? Did it play its role when the new law was submitted for vetting? Where\r\nis our brilliant Constitution-expert Attorney General? Does he know how the\r\nConstitutional rights of taxpayers are blatantly violated by the stalwarts\r\n(sic) of C.B:R.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eC.B.R. has made a mess of\r\neverything in the name of reform agenda. Time and again, taxpayers and\r\nprofessionals raised their voice that there was, no need to rescind the\r\ntime-tested 1979 Income Tax Law, but our Finance Minister, the IMF-nominee in\r\nPakistan and his lackeys in C.B.R. was bent upon to reform the C.B.R. by just\r\npromulgating a new law. In fact, the administrators of law are the real culprits,\r\nwho are responsible for the present state of affairs, and not the provisions of\r\nthe repealed Ordinance.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe new Ordinance is proving to\r\nbe such a bad law that already over 400 amendments have been inserted in it and\r\na few hundred more are expected. The rules promulgated consequential to the new\r\nOrdinance on 1st July are a national disgrace as these contained hundreds of\r\nmistakes. One hopes the newly-elected Parliament is alive to the situation and\r\ntakes the tax bureaucrats to task by constituting an inquiry committee to\r\ndetermine the responsibility for wasting millions of borrowed funds in the name\r\nof \u0026quot;reforms\u0026quot; and causing unprecedented hardships to the citizens of \u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:country-region w:st=\"on\"\u003ePakistan\u003c/st1:country-region\u003e\u003c/st1:place\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eLETTER FROM\r\nMUHAMMAD NAEEM SHAH, PRESIDENT, ALL \u003cst1:place w:st=\"on\"\u003e\u003cst1:country-region\r\n w:st=\"on\"\u003ePAKISTAN\u003c/st1:country-region\u003e\u003c/st1:place\u003e TAX BAR ASSOCIATION TO THE\r\nCHAIRMAN, CENTRAL BOARD OF REVENUE\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:-.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:-.1pt\u0027\u003eRe: Deletion of cases second time selected for\r\ntotal audit\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:-.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e[\u003cst1:date Month=\"12\"\r\nDay=\"17\" Year=\"2002\" w:st=\"on\"\u003e17th December, 2002\u003c/st1:date\u003e]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eChairman,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eCentral Board of\r\nRevenue, \u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eIslamabad\u003c/st1:City\u003e\u003c/st1:place\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-indent:-.5in\u0027\u003e\u003cb\u003eSUB:\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003eDELETION OF CASES SECOND TIME SELECTED FOR\r\nTOTAL AUDIT:\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eDear Sir,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ePlease refer to C.B.R. Circular\r\nNo.15 of 2002 dated \u003cst1:date Month=\"11\" Day=\"30\" Year=\"2002\" w:st=\"on\"\u003e30th\r\n November, 2002\u003c/st1:date\u003e, whereby \u003cspan class=SpellE\u003eRCs\u003c/span\u003e. IT have been\r\nadvised to delete the cases wherein Returns were qualified under.\r\nSelf-Assessment Scheme and erroneously selected for Total Audit. So that the\r\ntaxpayers be facilitated and to avoid any hardship.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn this connection various Tax\r\nBars of the country have approached APTBA that a request be made to C.B.R.,\r\nthat the cases which were selected for Total Audit in the immediately preceding\r\nyear and for the current year they have themselves increased their tax by 20%\r\nof the last tax assessed under Total Audit and in spite of the fact their cases\r\nhave been picked up by the computer for Total Audit.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIt has been suggested that C.B.R.\r\nshould also facilitate such taxpayers and to avoid any hardship, their cases\r\nshould also be deleted from Total Audit. All Pakistan Tax Bar Association\r\nappreciates this good gesture of the C.B.R. whereby \u003cspan class=SpellE\u003esuo\u003c/span\u003e\r\n\u003cspan class=SpellE\u003emotu\u003c/span\u003e actions are being taken to facilitate the\r\ntaxpayers and to avoid any hardship.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eLETTER FROM\r\nMUHAMMAD NAEEM SHAH, PRESIDENT ALL PAKISTAN TAX BAR ASSOCIATION TO THE\r\nCHAIRMAN, CENTRAL BOARD OF REVENUE\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:-.1pt\u0027\u003eRe: Completion \u003c/span\u003eof \u003cspan style=\u0027letter-spacing:\r\n-.1pt\u0027\u003eAssessments in Total Audit Cases\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cspan\r\nstyle=\u0027letter-spacing:-.1pt\u0027\u003e\u003cbr\u003e\r\n\u003c/span\u003e[\u003cst1:date Month=\"12\" Day=\"17\" Year=\"2002\" w:st=\"on\"\u003e17th December, 2002\u003c/st1:date\u003e]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eChairman,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eCentral Board of\r\nRevenue, \u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eIslamabad\u003c/st1:City\u003e\u003c/st1:place\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cb\u003eSUB:\u003cspan style=\u0027mso-tab-count:\r\n1\u0027\u003e   \u003c/span\u003eCOMPLETION OF ASSESSMENTS IN TOTAL AUDIT CASES:\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eDear Sir,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eComputer Ballot for selection of\r\ncases \u003cspan style=\u0027letter-spacing:.1pt\u0027\u003efor \u003c/span\u003eTotal Audit has been\r\ncompleted in various Regions of the Country, and number of cases have been\r\nselected for Total Audit. In all such cases statutory Notices are going to be\r\nissued and assessment proceedings are under process.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eVarious Tax Bars have approached\r\nAPTBA that a request be made to C.B.R. that there should be fair, reasonable\r\nand sympathetic assessments in Total Audit Cases. Taxpayers should not be\r\nharassed or law should not be misapplied only due to the reason that a case was\r\nselected for Total Audit.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIt is in the best interest of the\r\ncountry, the C.B.R. and the taxpayers that there should be fair and reasonable\r\nassessments, within the \u003cst1:place w:st=\"on\"\u003eFour Corners\u003c/st1:place\u003e of law,\r\nacceptable to the Department as well as to the taxpayers. This practice will\r\nsave precious time of the Income-tax Department, reduce unnecessary litigation\r\nand ease frequent payment of Government Revenues.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn view of the above, I request\r\nyou to please direct all the worthy Regional Commissioners of Income-tax to\r\nensure that there should be no harassment, deliberate misapplication of law or\r\nmisuse of power in Total Audit cases in their regions and all such assessments\r\nare to be made fairly and reasonably.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eLETTER FROM RAZA\r\nMOHAY-UD-DIN, ADVOCATE, SECRETARY, TAX BAR ASSOCIATION, FAISALABAD TO THE\r\nCHAIRMAN CENTRAL BOARD OF REVENUE\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e(Re: Draft\r\nnotification under section 50 of Sales Tax Act, 1990\u003cbr\u003e\r\nread with sections 15 to 21 and section 28 suggestions-Incorporation)\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e[\u003cst1:date Month=\"12\"\r\nDay=\"23\" Year=\"2002\" w:st=\"on\"\u003e23rd December, 2002\u003c/st1:date\u003e]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eThe Chairman,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003eCentral Board of\r\nRevenue, \u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in\u0027\u003e\u003cst1:place\r\nw:st=\"on\"\u003e\u003cst1:City w:st=\"on\"\u003eIslamabad\u003c/st1:City\u003e\u003c/st1:place\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-indent:-.5in\u0027\u003eSUB:\r\n\u003cspan style=\u0027mso-tab-count:1\u0027\u003e   \u003c/span\u003e\u003cb\u003eDRAFT NOTIFICATION UNDER SECTION 50\r\nOF SALES TAX ACT 1990 READ WITH SECTIONS 15 TO 21 AND SECTION 28\r\nSUGGESTIONS-INCORPORATION.\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eIn Rule 2.\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe definition of registered\r\ntrade and industrial association may be incorporated.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eIn Rule 7(iv)\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe words \u0026quot;or of the\r\nconcerned trade/industrial association or group\u0026quot; may be deleted to avoid\r\nhardship to the newly-established trades, as none of the association are\r\nregistered anywhere under any law of \u003cst1:place w:st=\"on\"\u003e\u003cst1:country-region\r\n w:st=\"on\"\u003ePakistan\u003c/st1:country-region\u003e\u003c/st1:place\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eIn Rule 7(vii)\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe words \u0026quot;National Identity\r\nCard of the authorized representative\u0026quot; should be substituted by the\r\n\u0026quot;words power of attorney of the authorized representative\u0026quot;.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eIn Rule 7(viii)\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe words \u0026quot;or a certificate\r\nof sound financial position issued by the bank of the applicant or by president\r\nof chamber/respective trade association\u0026quot; be deleted.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cu\u003eIn Rule 7(X)\u003co:p\u003e\u003c/o:p\u003e\u003c/u\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn rule 7(X) the words\r\n\u0026quot;Assistant Collector can forgo any requirement of rule 7 if otherwise\r\nsatisfied on \u003cspan class=SpellE\u003egenuiness\u003c/span\u003e of registration\u0026quot; be\r\nadded.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe proposed rules for\r\nregistration and de- registration \u003cspan style=\u0027letter-spacing:.5pt\u0027\u003eare \u003c/span\u003euncalled\r\nfor and of \u003cspan style=\u0027letter-spacing:.5pt\u0027\u003eno \u003c/span\u003euse.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe existing rules are sufficient\r\nto facilitate the full information to the department as well as to trace out\r\nthe applicant.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThe fault lies with the\r\nimplementation for which the department needs trained, honest, vigilante\r\nfunctionary which are not at present.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eFor compulsory registration under\r\nsection 19 no form or information is required than why those who apply for\r\nvoluntary registration should be discouraged.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eBe liberal and let the people\r\ncome in to network of sales tax.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003ePlease do the needful as the\r\nproposed rules are in violation of law and source of hardship rather \u003cspan\r\nclass=SpellE\u003eencumberness\u003c/span\u003e and without any utility to stop the fake\r\nunits.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eThanking you.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"