| Citation(s) |
|---|
| 2013 SLG 252 2013 SLD 252 (2013) 108 TAX 330 2013 PTD 2040 |
Lahore High Court
R.A.No.16-C/2010 in T.R.No.116/2008, decision dated: 22-5-2013
ABID AZIZ SHEIKH, AND SYED MANSOOR ALI SHAH, JJ
Syed Khalid Javed Bukhari, Advocate, for the Petitioner. Ch. Saghir Ahmed and Muhammad Manzoor-ur-Haq, Advocates, for the
Respondent.
R.A.No.16-C/2010 in T.R.No.116/2008, decision dated: 22-5-2013
ABID AZIZ SHEIKH, AND SYED MANSOOR ALI SHAH, JJ
Syed Khalid Javed Bukhari, Advocate, for the Petitioner. Ch. Saghir Ahmed and Muhammad Manzoor-ur-Haq, Advocates, for the
Respondent.
COMMISSIONER OF INCOME TAX/WEALTH TAX, MULTAN
VS
Messrs MOVE (PVT.) LTD., MULTAN
Law: Income Tax Ordinance, 2001
Section: 133
Law: Civil Procedure Code (V of 1908)
Section: 117,O.XLVII,R.1
Income Tax Ordinance (XLIX of 2001)---S.133---Civil Procedure Code (V of 1908), S.117 & O.XLVII, R.1---Reference to High Court---Order in tax-reference passed by High Court---Application for review of such order---Maintainability---No provision existed in Income Tax Ordinance, 2001 empowering High Court to review its own order passed thereunder in reference---High Court while hearing reference could exercise jurisdiction under Income Tax Ordinance, 2001 but not jurisdiction conferred by C.P.C.---Income Tax Ordinance, 2001 being a special law containing complete Code in itself would exclude provisions contained in general law---Jurisdiction of High Court under S.133 of Income Tax Ordinance, 2001 being advisory in nature and not original, appellate or revisional jurisdiction, thus, provisions of O. XLVII, C.P.C. by virtue of S. 117, thereof would not be applicable---High Court dismissed review application for being not maintainable. Asif Nawaz Fatiana v. Walayat Shah and others 2007 CLC 610; Aziz Ahmed Mughal v. Rent Controller and others 2006 CLC 1381; Messrs Shah Jewana Textile Mills Ltd., Lahore through representative v. United Bank Ltd. Through Attorneys PLD 2000 Lah. 162; Messrs Pak-Libya Holding Co. Ltd. v. Messrs Multitrade (Pvt.) Ltd. and 3 others 1988 CLC 1648; Nazir Ali M.H. Gangji v. Commissioner of Income Tax, Companies-I Karachi 1994 PTD 958; Messrs N.A. Industries Karachi v. Commissioner of Income Tax, Central Zone"A" Karachi 1993 PTD 45; Rahim Jan's case PLD 2004 SC 752; Syed Arif Raza Rizvi v. Messrs Pakistan International Air Line through Chairman/M.D. Karachi PLD 2001 SC 182; Brother Steel Mills Ltd. and others v. Mian Ilyas Miraj and 14 others PLD 1996 SC 543; Pakistan Fisheries Ltd. Karachi and others v. U.B.L. PLD 1993 SC 109; Valuegold Limited v. United Bank Ltd. PLD 1999 Kar. 1; Messrs Shafique Hanif (Pvt.) Ltd. Karachi v. Bank of Credit and Commerce International (Overseas) Ltd. Karachi PLD 1993 Kar. 107 and Collector of Sales Tax (East) Karachi v. Customs, Exicse, Sales Tax Appellate Tribunal, Karachi and another 2003 PTD 1477 rel. (b) Review--- ----Right of review being a substantive right is creation of relevant statute on subject.…
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