Law: Income Tax Ordinance, 2001

Section: 161,235

Law: Specific Relief Act, 1877

Section: 42,54

(a) Interpretation of statutes--- ----Amendment in law---Presumption---When law is amended, it is assumed that a change is intended to be brought about. (b) Income Tax Ordinance (XLIX of 2001)----Ss. 161 & 235---Specific Relief Act (I of 1877), Ss. 42 & 54---Civil Procedure Code (V of 1908), O.XXXIX, Rr. 1 & 2---Suit for declaration and injunction---Interim injunction, grant of---Advance income tax, collection of---Concurrent jurisdiction---Second notification---Scope---Plaintiff company was aggrieved of notices issued by defendants for recovery of advance income tax collected by it---Validity---Federal Board of Revenue had no power or jurisdiction to issue second notification, whereby it had purported to confer concurrent jurisdiction in terms of S. 161 of Income Tax Ordinance, 2001, on Commissioner of another zone, in case of advance income tax collected under S. 235 of Income Tax Ordinance, 2001---Such jurisdiction vested only as originally conferred in terms of first notification i.e. alone in the Commissioner zone concerned---Plaintiff had made out a case for interim relief, as equities were in its favour and there was a prima facie case---To allow Deputy Commissioner of another zone to proceed on the basis of demand notices would be to encourage continuance of proceedings in a manner that was contrary to mandatory provisions of Income Tax Ordinance, 2001, and would be detrimental to rule of law and such act of defendants was prima facie without jurisdiction---Balance of convenience was in favour of plaintiff company and it might suffer irreparable loss and injury if on the one hand it continued to be deprived of huge sums by way of refund due to it and taken from it by State by way of tax revenue and on the other was required to hand over to the State amount that would comprise of tax revenue---Demand notices issued by Deputy Commissioner of another zone were suspended and Commissioner of that other zone was restrained from taking any action in terms of S. 161 of Income Tax Ordinance, 2001, in respect of advance tax collected by plaintiff under S. 235 of Income Tax Ordinance, 2001---Application was allowed accordingly. ICI Pakistan Ltd. v.…

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