Law: Income Tax Ordinance, 2001

Section: 177

Law: Federal Excise Act, 2005

Section: 46

Law: Constitution of Pakistan, 1973

Section: 199

Law: Sales Tax Act, 1990

Section: 25

Income Tax Ordinance (XLIX of 2001)----S. 177---Sales Tax Act (VII of 1990), S.25---Federal Excise Act (VII of 2005), S.46---Constitution of Pakistan, Art.199---Constitutional petition---Implementation of ---High Court in petitioners earlier constitutional petition had held that notices issued to petitioners by Commissioner Inland Revenue under S.177 of the Income Tax Ordinance, 2001; under S.25 of Sales Tax Act, 1990 and S.46 of Federal Excise Act, 2005 selecting their cases for audit of their tax affairs were illegal and without lawful authority and that such authority only lay with the Federal Board of Revenue through Computer Balloting---Petitioners sought implementation of the passed by High Court in constitutional petition filed by it earlier---Validity---Held, authorities were essentially required to comply and follow passed by High Court until and unless it was reversed or some interim relief was granted by the Supreme Court in favour of authorities, which did not exist till that date---High Court directed the authorities to comply with passed by it in earlier constitutional petition---Petition was disposed of accordingly. ORDER MRS. AYESHA A. MALIK, J.---The issue in this case is the compliance and implementation of the judgment dated 10-5-2012 rendered by this Court in Writ Petition No.393 of 2012 titled as "Messrs Chenone Stores Ltd. v. The Federal Board of Revenue etc." whereby it has been held that the notices issued by Commissioner Inland Revenue under sections 177, 25 and 46…

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