Law: Income Tax Ordinance, 2001

Section: 148,162

Income Tax Ordinance (XLIX of 2001)---Ss.148 & 162---Azad Jammu and Kashmir High Court (Procedure) Rules, 1984, Rr. 33 to 38---Seizure of the accounts of the taxpayer/ company---Matter related to the payment of income tax on imported Tunnel Boaring Machine---Deputy Commissioner Inland Revenue, ordered for seizure of the accounts of the company with the banks---Taxpayer company had prayed that assessment order under S.162, of Income Tax Ordinance, 2001, be declared to be without lawful authority and of no legal effect---High Court disposed of the writ petition in limini and granted part of relief---Validity---Writ petition could not be finally disposed of without first admitting the same for regular hearing, providing an opportunity to respondents for filing written statements/objections, documents and affidavits etc. and hearing the arguments---High Court in the present case, had passed order without complying with Rules 33 to 38 of Azad Jammu and Kashmir High Court (Procedure) Rules, 1984---Due to order of seizure of accounts of the taxpayer company by banks, a hardship had been created for the company; and if said seizure order of accounts would remain in operation, a heavy loss would occur to the National Exchequer---High Court, in circumstances, was right in exercising the inherent powers for suspending the order of seizure of the account of the company till they approach the appropriate forum---Such power always vested in every court for doing the complete justice---Supreme Court declared that writ petition could not be finally disposed of without first admitting same for regular hearing issuing notice to other party, seeking objections/written statements, but in peculiar circumstances of the case, the order of the High Court, whereby the notice for seizure of accounts of the company was ordered to remain in abeyance, would remain operative till the time as granted by the High Court. Messrs Raja Autocars v. Zonal Manager and 2 others Writ Petition No.62 of 1999 decided on 21st January, 2000; Muhammad Inayatullah Cheema v. Sardar Ali Raza Masood Qazilbash 2002 PTD 1195 and Sanofi Aventis Pakistan Limited v. Province of Sindh and others PLD 2009 Kar. 69…

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