Law: Constitution of Pakistan, 1973

Section: 10A,199

Law: Workers Welfare Fund Ordinance, 1971

Section: 4(9)

Law: Income Tax Ordinance, 2001

Section: 138(1)

CONSTITUTION OF PAKISTAN, 1973--Article 199 - Income Tax Ordinance, 2001, Section 138(1) - Workers Welfare Ordinance, 1971, Section 4(9) - Constitutional petition - Recovery of tax, out of property and through arrest of taxpayer - Notices issued to the petitioner - Filing of petition by the petitioner in the High Court seeking judicial review of a public action taken by the Respondent F.B.R through issuance of the impugned notices for the recovery of income tax and the welfare fund - Validity - FACTS By filing this constitutional petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the “Constitution”), the Petitioner, Tetra Pak (Pakistan) Limited, has, sought judicial review of a public action taken by the Respondent, Federal Board of Revenue (the “FBR”), through issuance of the impugned notices dated 17th of June, 2021, under section 138(1) of the Income Tax Ordinance, 2001 (the “Income Tax Ordinance”) read with section 4(9) of the Workers Welfare Fund Ordinance, 1971 (the “WWF Ordinance”), for recovery of certain amount of tax and the Workers’ Welfare Fund (the “WWF”). ARGUMENTS Mr. Mansoor Usman Awan, ASC submits that the impugned notices have been issued by the concerned authority without going through the proper procedure provided under the law, in sheer violation of the provisions of Article 4 of the Constitution, which states in unequivocal terms that it is an inalienable right of every citizen of this country to be treated in accordance with law and no action detrimental to his/her life, liberty, reputation or property shall be taken except as per law, which in this case is the Income Tax Ordinance and the WWF Ordinance. He next contends that the impugned notices have been issued straightway without providing any opportunity of hearing to the Petitioner to ascertain, determine and verify its tax liabilities as per the returns already filed by it, being a registered taxpayer under section 114 of the Income Tax Ordinance. Mr. Mansoor Usman Awan, ASC goes on to argue that the issue of the WWF has already been discussed in detail by the august Supreme Court of Pakistan, under the WWF Ordinance, in the reported as Workers’…

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