Law: Income Tax Ordinance, 2001

Section: 120(1),122(5),122(9)

Law: Workers Welfare Fund Ordinance, 1971

Section: 2(f)

Law: Constitution of Pakistan, 1973

Section: 10A,199

(a) Show-cause notice--- ----"Show cause"---Meaning---Show cause was a demand to produce a satisfactory explanation or excuse in connection with a motion or application to a court. Black's Law Dictionary 8th Edition rel. (b) Notice--- ----Meaning--- Various types of notices---Notice was defined as legal notification required by law or agreement or imparted by operation of law as a result of some fact (such as recording of an instrument), definite legal cognizance, actual or constructive, of an existing right or title---One had notice of a fact or condition if such person had actual notice of it or had received information about it or had reason to know about it and knew about a related fact---Due notice was defined as sufficient and proper notice that was intended to, and likely to, reach a particular person or public and a notice that was legally adequate given the particular circumstance---Reasonable notice was notice that was fairly to be expected or required under particular circumstances---Notice could be described as intelligence by whatever means communicated, information, knowledge or Constitutional requirement of due process which included allegations, opportunity to answer and trial according to some settled course of procedure. Black's Law Dictionary, 8th Edition and Words and Phrases, Vol. 28-B rel. (c) Constitution of Pakistan--- ----Art. 10A---Fundamental right to fair trial and due process of law---Issuance of show-cause notice---Scope---Show-cause notice was essentially an instrument whereby authorized person under law informed a person regarding allegation or facts which may form basis for proceedings against such person and may eventually culminate in an adverse order---Show-cause notice was the first requirement of compliance with due process and its purpose was to put a person to notice by giving sufficient information so as to provide an adequate opportunity of submitting an explanation---Authorized person after issuing a show-cause notice, was under mandatory obligation to provide a purposive and meaningful opportunity of hearing to the person to whom such notice was sent---Depending on facts and circumstances of each…