Law: Income Tax Ordinance, 2001

Section: 214C

Law: Income Tax Ordinance, 2001

Section: 214C

Law: Sales Tax Act, 1990

Section: 72B

(a) Constitution of Pakistan-------Art. 199---Constitutional petition---Allegations made in constitutional petition and supported by a sworn affidavit of petitioner found by High Court to be incorrect and baseless---Effect---Person filing such petition must first ascertain and verify facts to the best of his ability and then venture to swear an affidavit in support thereof---Petitioner had abused process of High Court for having filed such petition without making any such effort---High Court dismissed the petition with compensatory costs of Rs.35,000/-. Kawas B. Aga and another v. City District Government, Karachi (CDGK) through Nazim-e-Ala and others PLD 2010 Kar. 182; The Postmaster-General, Northern Punjab and (AJ&K), Rawalpindi v. Muhammad Bashir and 2 others 1998 SCMR 2386; Province of Sindh through Secretary, Home Department and others v. Roshan Din and others PLD 2008 SC 132; Inayatullah v. Sh. Muhammad Yousaf and 19 others 1997 SCMR 1020; Mst. Afsana v. District Police Officer, (Operation), Khairpur and 5 others 2007 YLR 1618 and M.D. Tahir, Advocate v. Federal Government and others PLD 1999 Lah. 409 rel. (b) Constitution of Pakistan--- ----Art. 199---Constitutional petition---Filing of affidavit in support of facts stated in constitutional petition---Duty of petitioner stated. Approaching the court of law and more particularly invoking the constitutional jurisdiction of High Court is a solemn and serious affair. Before filing a writ petition, the petitioner must verify the facts to the best of his ability and then venture to swear an affidavit in this regard. JUDGMENT SYED MANSOOR ALI SHAH, J.--- The main grievance of the petitioner is that the name of the petitioner-Company has been selected for audit in violation of the procedure laid down in section 214C of the Income Tax Ordinance, 2001 ("Ordinance"), section 72B of the Sales Tax Act, 1990 and section 42B of the Federal Excise Act, 2005, inasmuch as, the Computer Ballot has not taken place and, therefore, the selection of the petitioner for audit as intimated through letters dated 2-12-2011, 7-2-2012 and 14-2-2012 of the respondents is without lawful authority. He further submitted that the…

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