Law: Income Tax Ordinance, 2001

Section: 176(1)(b),207,209(6),230(2)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Interpretation of Constitution---Excessive delegation--Scope--Scheme of rule of law is based on principle of limited powers as enumerated by the Constitution-- Separation of powers is a salient feature of the Constitution and therefore to the extent that the Constitution entrusts the Legislature with certain function it is not for the Legislature to sub-delegate such function to another branch of the State such as the Executive. (b) Interpretation of statutes---Delegated legislation--Scope--Delegated legislation can be ultra vires parent legislation when it is in conflict with provisions of parent statute, when enacted without following procedures prescribed in parent statute, if it has been enacted in excess of powers conferred by parent statute, if it has been enacted for mala fide or collateral purposes not envisaged by parent statute or when exercise of authority is found to be arbitrary or capricious. (c) Income Tax Ordinance (XLIX of 2001)----Ss. 207 , 209(6)--Notification SRO No. 115(I)/201S, dated 09-02-2015--Delegation of power-- Notification, vires of--Petitioner assailed issuance of show-cause notices by Director General (II) who had been delegated authority of Federal Board of Revenue under notification SRO No. 115(I)/2015, dated 09-02-2015--Validity-- Legislative delegated to Federal Board of Revenue extremely wide powers for the purposes of administration of tax machinery and human resource management within the tax structure--Creating parallel structures within the tax machinery might not be the smartest way of administering tax collection system--Creating parallel structures might result in disputes and confusing regarding vesting of jurisdiction within tax officers--Provision of S. 209(6) of Income Tax Ordinance, 2001, clarified that in the event of disagreement over who had jurisdiction in relation to a person, such question was to be settled by the Board-- Mechanism was provided within Income Tax Ordinance, 2001, to address any conflict or confusion regarding overlapping Jurisdiction of officials exercising authority in relation to taxpayer-- No question of breach of fundamental rights of taxpayers was involved-- Petitioners did not…

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