Law: Federal Excise Act, 2005

Section: 33

Law: Limitation Act, 1908

Section: 14

Law: Constitution of Pakistan, 1973

Section: 10-A,199

(a) Federal Excise Act (VII of 2005)- -S. 33-Constitution of Pakistan, Art. 199-Constitutional petition- Maintainability-Alternate and efficacious remedy-Taxpayer assailed assessment order passed by Deputy Commissioner, Inland Revenue in constitutional jurisdiction before High Court-Validity-Such order of Deputy Commissioner was appealable order and could be assailed by filing appeal under S. 33 of Federal Excise Act, 2005, before Commissioner (Appeals), within statutory period i.e. 30 days from the date of receipt of order-High Court depreciated tendency to approach High Court directly by-filing Constitutional petition under Art. 199 of the Constitution, by-ignoring and by passing statutory forums, except for valid reasons, including jurisdictional defect or some patent illegality manifest from record-High Court disapproved such practice, as it would render statutory forums and remedies redundant and would increase burden of Courts unnecessarily-High Court declined to interfere in assessment order in question-Constitutional petition was dismissed in circumstances. Messrs H.M. Abdullah's case 1993 SCMR 1195; Income Tax Officer and another's case 1993 SCMR 1108; Hyderabad Chamber of Commerce and Industry's case 1998 SCMR 206; Hafiz Muhammad Arif Dar's case 60 Tax 52 and Nagina Dal Factory's case 18 Tax 1 ref. (b) Limitation Act (IX of 1908)- -S. 14-Exclusion of time-Bona fide proceedings before a forum without jurisdiction-Scope-Petitioner aggrieved with order passed by authorities, assailed the same before High Court in Constitutional jurisdiction, instead of filing appeal as prescribed by relevant law- Effect-High Court directed the authorities to consider the period spent before High Court, if petitioner would intend to seek condonation of delay in filing of appeal. I.C.I. Pakistan Ltd. v. Federation of Pakistan and others 2006 PTD 778 rel. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant petition, the petitioner has impugned an assessment order passed by the Deputy Commissioner, Inland Revenue and has sought following relief(s):- * The impugned order passed by the Respondent No. 1 may be graciously declared to be illegal and without…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492