| Citation(s) |
|---|
| 1975 SLG 405 1975 SLD 405 (1975) 31 TAX 82 |
Supreme Court of Pakistan
Civil Petition for Special Leave to Appeal No. 101-D of 1970. November 21, 1970. (On appeal from the judgment and order of the High Court of East Pakistan, Dacca, dated the 20-02-1970 in Reference Case No. 24 of 1968)
HAMOODUR RAHMAN C.J. AND M. R. KHAN, J
Rafique-ul-Haq, Advocate Supreme Court instructed by Abu Backker, Advocate-on-Record, for the petitioners. A.W. Chowdhury, Advocate Supreme Court instructed by A. M. Khan Chowdhury, Advocate-on-Record, for the
Respondent.
Civil Petition for Special Leave to Appeal No. 101-D of 1970. November 21, 1970. (On appeal from the judgment and order of the High Court of East Pakistan, Dacca, dated the 20-02-1970 in Reference Case No. 24 of 1968)
HAMOODUR RAHMAN C.J. AND M. R. KHAN, J
Rafique-ul-Haq, Advocate Supreme Court instructed by Abu Backker, Advocate-on-Record, for the petitioners. A.W. Chowdhury, Advocate Supreme Court instructed by A. M. Khan Chowdhury, Advocate-on-Record, for the
Respondent.
HAJI NAZIMUDDIN MUHAMMAD AMANULLAH AND OTHERS
VS
COMMISSIONER OF SALES TAX, DACCA ZONE, DACCA
Law: Sales Tax Act, (III of 1951)
Section: 17,5(1)
Law: Sales Tax Act, (III of 1951)
Section: 17,5(1)
Law: Income Tax Act, 1922
Section: 2(7)
Sales-tax Act, 1951 -- Section 5(1) -- Sales Tax Officer -- Examining Officer -- Person appointed as "Examining Officer" under Section 2(7) of the Income Tax Act -- Whether a "Sales Tax Officer" under the Sales Tax Act - Held yes -- JUDGMENT The judgment of the court was delivered by M. R. Khan, J.-- The petitioners were assessed to sales tax by Mr. Aga Sultan Ahmad. Examining Officer, Circle 'A' Dacca, Section III. They questioned the competence of the said Examining Officer to assess sales tax. A reference was, accordingly, made to the High Court under Section 17 of the Sales Tax Act, 1951. The point referred for the opinion of the High Court was as follows:-- "Whether, on the facts and in the circumstances of the case the Tribunal was right in holding that a person appointed to be an Examining Officer under the Income Tax Act, 1922 is also a Sales Tax Officer under Section 5(1) of the Sales Tax Act, 1951." This question was answered by the High Court in the affirmative. The petitioners seek special leave to appeal against the decision of the High Court. The Sales Tax Act, 1951 which was enacted on the 20th April, 1951, was brought into force on the 1st of July, 1951. Sub- section (1) of Section 5 of the Act prescribes the authorities by whom sales tax may be levied. The said sub-section runs thus:-- "5. Tax Authorities.--(1) Every Commissioner of Income Tax, Appellate Assistant Commissioner of Income Tax, Inspecting Assistant Commissioner of Income Tax, and Income Tax Officer shall exercise the powers of a Commissioner of Sales Tax, Appellate Assistant Commissioner of Sales Tax, Inspecting Assistant Commissioner of Sale Tax and Sales Tax Officer, respectively, under this Act and in relation to the same area and cases as he exercises the Income Tax Act, 1922." It will be noticed that Income Tax officer has been expressly mentioned in sub-section (1) of section 5 as one of the tax authorities. At the time when the Sales Tax Act, was brought into force, the definition of Income Tax Officer under Section 2(7) of the Income Tax Act, 1922 was as follows:-- "2(7) Income Tax officer, means a persons appointed under section 5." At the time, i.e. when the Sales Tax…
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