| Citation(s) |
|---|
| 2018 SLG 4 2018 SLD 4 2018 PTCL 182 (2018) 117 TAX 311 2018 PTD 1071 |
Lahore High Court
W.P No. 37295 of 2016, Decision DATE : 27-12-2017, heard on: 08-12-2017
SHAHID KARIM, JUSTICE
APPELLANTS by: M/s Muhammad Ajmal Khan, Muhammad Azhar Khan Joiya, Mian Abdul Ghaffar, Mudassar Shuja ud din, Malik Umer Riaz, Ali Husnain, Zulfiqar/ Ali, Muhammad Shabbir Hussain, Bilal Bashir, Muhammad Shabbir, Usman Ali Bhoon and Malik Ahsan Mehmood,
W.P No. 37295 of 2016, Decision DATE : 27-12-2017, heard on: 08-12-2017
SHAHID KARIM, JUSTICE
APPELLANTS by: M/s Muhammad Ajmal Khan, Muhammad Azhar Khan Joiya, Mian Abdul Ghaffar, Mudassar Shuja ud din, Malik Umer Riaz, Ali Husnain, Zulfiqar/ Ali, Muhammad Shabbir Hussain, Bilal Bashir, Muhammad Shabbir, Usman Ali Bhoon and Malik Ahsan Mehmood,
M/S HAMZA NASIR WIRE
VS
FEDERATION OF PAKISTAN ETC.
Law: Sales Tax Act, 1990
Section: 11,30,30(2A),30(3),31,32
Law: Federal Excise Act, 2005
Section: 29
Law: Income Tax Ordinance, 2001
Section: 209
Show Cause Notice under Section 11 of the Sales Tax Act, 1990 can only be issued by the Commissioner Inland Revenue of the respective Zones of Regional Tax Office-II, Lahore and no other officer has the power or the jurisdiction to issue the show cause notice. The jurisdiction and functions of the Chief Commissioner and Commissioner Inland Revenue of Regional Tax Office. THIS JUDGMENT DELIVERED BY: SHAHID KARIM, JUSTICE:---.--- This judgment will decide the instant petition and a number of connected petitions W.P Nos. 113697, 62531, 62526, 62348, 62557, 62392, 77996, 7163, 104518, 92863, 62554, 105986 and 62562 of 2017, which raise a common .question of law. The petitioners have been variously issued show cause notice by officer of Inland Revenue of different designations. It is the case of the petitioners that by virtue of a notification dated 21.07.2016 (in some of the petitions) the jurisdiction and functions of the Chief Commissioner and Commissioner Inland Revenue of Regional Tax Office-II have been defined and delineated and show cause notice under Section 11 of the Sales Tax Act, 1990 ("the Act, 1990") can only be issued by the Commissioner Inland Revenue of the respective Zones of Regional Tax Office-II, Lahore and no other officer has the power or the jurisdiction to issue the show cause notice. This is the limited question which engages this Court in the instant petitions. In connected petitions a similar notification were relied upon which is dated 01.03.2011 and by which jurisdiction of the Commissioner Inland Revenue, large taxpayer units have been spelt out and their functions have been determined by the Federal Board of Revenue (FBR). In these petitions, too, the petitioners claim the jurisdiction to vest in the Commissioner and no other officer and on this basis allege that the show cause notices are ultra vires and incompetent. 2. The respondents do not take cavil to the proposition that the notifications have indeed been issued by the FBR by which functions have been conferred on the Commissioner Inland Revenue in respect of the cases or classes of cases, persons or classes of persons (corporate and non corporate) in respect of whom the…
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