Law: Income Tax Ordinance, 2001

Section: 139,140

Law: Income Tax Ordinance, 2001

Section: 139,140

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)-------Ss.139 & 140---Constitution of Pakistan, Art.199---Constitutional petition---Notice of recovery of tax---Persons holding money on behalf of taxpayer---Petitioner assailed notice of recovery of tax issued by income tax authorities on the ground that taxpayer company was still in existence---Validity---Tax had to be "any tax due by a taxpayer" and notice should have disclosed how the tax was due---If the tax was being recovered from another person i.e. who was held "liable for payment of the tax" then notice should also disclose how the other person was made liable for payment of the tax---No proceedings were undertaken to show that tax was not recoverable from the company and to hold petitioner as liable to pay tax under S. 139 of Income Tax Ordinance, 2001, after confronting and providing opportunity of being heard---Petitioner's right of "due process" and "fair trial" was found to have been violated---High Court declared notice under S. 140 of Income Tax Ordinance, 2001, issued by authorities as void---Petition was allowed in circumstances. Sarfraz Saleem v. Federation of Pakistan and others PLD 2014 SC 232 and Babar Hussain Shah and another v. Mujeed Ahmed Khan and another 2012 SCMR 1235 ref. ORDER SHAHID JAMIL KHAN, J.---Petitioner has assailed notice dated 20-8-2013 under section 140 of Income Tax Ordinance, 2001 ("Ordinance"). Regional Manager, Utility Stores Corporation of Pakistan (Pvt.) Ltd., Talagang Road, Chakwal ("Tenant Corporation") was directed, through the impugned notice, to remit rent to respondent No.1, against default of tax payable by Al-Abbas Fabrics (Pvt.) Limited ("Taxpayer Company"). Petitioner, being owner of the rented premises and one of the Directors of Taxpayer Company, has filed this petition. 2. Necessary facts are; impugned notice was served, upon Tenant Corporation for providing information and remittance of the rent. As argued and discernable from record; the tax was outstanding against Taxpayer Company, relating to assessment years 1990-1991 and 2000-2001. The rented building was an old office of the Taxpayer Company. It appears that respondent No.1, merely on information that it…

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