Law: Punjab Agricultural Income Tax Act, 1997

Section: 3-B,7

Law: Constitution of Pakistan, 1973

Section: 199

Punjab Agricultural Income Tax Act, 1997-- ----Ss. 3-B 7--Constitution of Pakistan, 1973, Art. 199--Constitutional petition--Common questions of law and facts--Recovery notices of agricultural income tax--Barred by time--Recovery could not beyond two years--Question of--Whether recovery notices issued were barred by time and whether as consequence of recovery notices issued u/S. 3-B of Act, petitioners were entitled to file appeal objections against amount sought to be recovered--Determination--Recovery notices issued under Section 3B of Act shall be deemed as assessment orders which are liable to appeal under Section 7 of Act are obligated to hear objections and decide same in accordance with law--For purposes of cases pending before this Court and recovery undertaken by Respondents for agricultural income tax, Petitioners should be granted thirty days time to file their appeals/objections, if at all under Section 7 of Act after which cases shall be decided in accordance with law and subsequently if any amount is due Respondents may recover same under Act and Ruless contention that demand for agricultural income tax for year 2012 and 2013 is barred by time is without any merit given that august Supreme Court of Pakistan has allowed recover of agricultural income tax for that period--However, amount sought to be recovered as agricultural income tax for period 2012 and 2013 is subject to right of appeal/objections which may be availed by Petitioners within 30 days time from date of release of this --It is also held that against recovery notices issued under Section 3B of Act, remedy of appeal is available to Petitioners under Section 7 of Act--Recovery notices can be challenged within 30 days time from date of release of this under Section 7 of Act before competent authority, who is directed to decide appeals filed by Petitioners within 30.days time after which Respondents can recover agricultural income tax from petitioners as per law. JUDGMENT This common judgment decides upon the issues raised in the petitions detailed in Schedule “A” appended with the judgment as all petitions raise common questions of law and facts. The Petitioners have challenged notices…

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