Law: Income Tax Ordinance, 2001

Section: 2(68),4A,74

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XLIX of 2001)---Ss. 2(68), 4A [as inserted by Income Tax (Amendment) Ordinance (IV of 2011)] & 74---Constitution of Pakistan, Art. 199---Constitutional petition---Levy of surcharge @ 15% of income tax payable by every taxpayer under Income Tax Ordinance, 2001---Petitioner's plea that closing of its accounts on 31-12-2010 for purposes of filing returns would denote as Tax Year 2011, thus provisions of S.4-A of Income Tax Ordinance, 2001 would not apply to him---Validity---Impugned surcharge was levied for 3-1/2 months w.e.f. 15-3-2011 to 30-6-2011 and was not made applicable to tax year 2010 and prior thereto---Provisions of S.4-A of Income Tax Ordinance, 2001 were silent qua applicability thereof either to taxpayer whose tax year started from 1st July and ended on 30th June or those whose tax year started other than normal tax year---Normal tax period would be a period of twelve months ending on 30th June---Permission granted to petitioner to submit return on 1st January of each year was only to accommodate him and not for purposes to evade payment of income on such count--Impugned surcharge was levied for rehabilitation of flood affectees and would apply to every taxpayer using either normal tax year or special tax year---High Court dismissed constitutional petition in circumstances.(b) Constitution of Pakistan-------Art.199---Constitutional jurisdiction of High Court---Object and Scope.It is necessary for the court while exercising constitutional jurisdiction to bear in mind that the real purpose of entertaining such application is the vindication of the rule of law effective access of justice to the economically weaker class and meaningful realization of the fundamental rights. The directions and commands issued by the court of law in the writ jurisdiction are for the betterment of the society at large and not for benefiting any individual. But if the court finds that in the garb of writ petition actually an individual's interest is sought to be carried out or protected, it would be the bounded duty of the court not to entertain such petition.ORDER SYED HASAN AZHAR RIZVI, J.---Above numbered, two Constitutional Petitions,…

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