Law: Income Tax Ordinance, 2001

Section: 120,121,122,122(1),122(2),122(3),122(4), 122(5),122(5A),122(6),122(7),122(8),122( 9),207,208,208(2),209,210,210(1),210(1A) ,213,214

Law: Constitution of Pakistan, 1973

Section: 199

(a) Interpretation of statutes-- --Fiscal statute--Principle--While interpreting fiscal statutes, court looks at what is clearly said; there is no room for any intendment; there is no equity about a tax; there is no presumption as to tax and nothing has to be read in or implied and one can only look fairly at the language used. Cape Brandy Syndicate v. Inland Revenue Commissioner (1921) 1 KB 64; Federation of Pakistan through Secretary Ministry of Finance and others v. Haji Muhammad Sadiq and others PLD 2007 SC 133; Aslam Industries Ltd., Khanpur v. Pakistan Edible Corporation of Pakistan and others 1993 SC MR 683; Collector of Customs (Appraisement), Karachi and others v. Messrs Abdul Majeed Khan and others 1977 SCMR 371 and Messrs Hirjina & Co. (Pakistan) Ltd., Karachi v. Commissioner of Sales Tax Central Karachi 1971 SCMR 128 rel. (b) Legislation-- --Delegation of power--Scope--Legislative power cannot be delegated as the same would tantamount to violation of letter of Constitution. (c) Interpretation of statutes-- --Fiscal statute--Charging section--Effect--Unlike principle of strict construction in the case of charging section, machinery provisions are construed liberally so as to effectuate charging provisions, [p. 606] C Pearl Continental Hotel and another v. Government of N.-W.F.P. and others 2010 PTD 2018 rel. (d) Income Tax Ordinance (XLIX of 2001)-- --Ss. 122 & 210(1)--Constitution of Pakistan, Art. 199-- Constitutional petition--Maintainability--Aggrieved person--Scope-- Notice, issuance of---Delegation of power--Alternate remedy, availing of--Petitioner companies were aggrieved of notices issued by an official who was not authorized under the law, without delegation of power--Validity--Separate order was not required in respect of delegation of power, for the purposes of S. 122(6) of Income Tax Ordinance, 2001--Was sufficient, if Commissioner had delegated his powers and functions to an officer not lower in rank than an Additional Commissioner for the purposes of S. 122 of Income Tax Ordinance, 2001--Delegation of powers vested in Commissioner under S. 122 of Income Tax Ordinance, 2001, would essentially include and cover powers under all…