Law: Income Tax Ordinance, 2001

Section: 34,46,130,131,132,132(3)(4)(5)(6),224

Law: Customs Act, 1969

Section: 194

Law: Constitution of Pakistan, 1973

Section: 175,203,212,225

ORDER M.M. Akram (Judicial Member):- Through this miscellaneous application, the appellant prays for the implementation/enforcement of order/judgment dated 18-02-2019 passed by this Tribunal vide STA No. 367/IB/2018. 2. The basic issue of the appellant is for the implementation of the judgment dated 18-02-2019 passed by this Tribunal in its favour in STA No.367/IB/2018. It is the case of the appellant that so far no stay has been granted to the department/respondent against the said judgment. Hence, it should be implemented. He contended that section 224 of the Income Tax Ordinance, 2001 ("the Ordinance") provides that any proceedings under the Ordinance inter alia before the Tribunal shall be treated as judicial proceedings for the purpose of deciding any appeal be deemed to be a Civil Court and shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure of 1908. The Tribunal therefore, having all the powers of Civil Court can implement/enforce its own judgment. 3. Learned DR has argued to the contrary. He stated that this Tribunal does not possess the requisite power under the Ordinance to implement or enforce its own judgment because the statute does not provide it with the necessary powers. He further argued that there is nothing in the Ordinance which enables the Tribunal to execute its own judgment as it has no power to deal with contempt of court. He submits that with the power of contempt, a court can ensure that its judgment is enforced. He also states that section 132 of the Ordinance is limited to deciding the appeal. As such there is no power for enforcing the judgment in appeal. 4. Heard learned counsel for the parties and perused the record available on the file. The Appellate Tribunal Inland Revenue is established under section 130 of the Income Tax Ordinance, 2001 to exercise jurisdiction regarding matters relating to income tax, sales tax and federal excise. Sections 131, 46 and 34 of the Ordinance, 2001, Sales Tax Act, 1990 and Federal Excise Act, 2005 respectively provides for an appeal to the Tribunal against the order passed by the Commissioner Appeal, Commissioner Inland Revenue or Board. The powers of the…

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