Law: Customs Act, 1969

Section: 199

Law: Income Tax Ordinance, 2001

Section: 236A

(a) Constitution of Pakistan--Art. 199-Constitutional petition-Tax notice-Legality-Petitioner purchased a commercial plot from Capital Development Authority (CDA) through open auction and as per terms and conditions paid all the installments in time according to schedule and also paid advance income tax under S.236-A of Income Tax Ordinance, 2001, to the CD A at the time of auction-CDA was requested to transfer the plot in the name of petitioner and in response thereof a notice was received from the Estate Management Officer, CDA, requiring the petitioner to pay the full tax of FBR (Federal Board of Revenue) and submit original receipt to proceed further in the case-Validity-Impugned notice was an unclear, defective and flawed notice which did not fulfill the requirements of communicating the unpaid government tax demand to the petitioner-Notice was issued by the officer who was not conversant with the case of the petitioner and was uncertain about the taxes and duties levied under the statutory provision in respect of transaction of immovable property purchased by the petitioner and as to what tax was already paid by him and how much amount was payable under any particular law-Taxpayer had the right to know the unpaid/arrear tax demand or government dues levied under the law, which should have been communicated to him by disclosing all the particulars of the alleged outstanding amounts and the provisions of law in clear and unambiguous terms-Notice was declared to be patently arbitrary, void ab initio, without jurisdiction and was set aside-Constitutional petition was allowed, in circumstances. (b) Taxation--Tax shall be imposed on the subject with unambiguousness and in clear terms. Messrs Mehran Associates Limited v. The Commissioner of Income Tax, Karachi 1993 SCMR 274 and Sheikh Muhammad Ilyas and others v. Federation of Pakistan through Ministry of Petroleum and Natural Resources and others PLD 2020 SC 641 rel. JUDGMENT LUBNA SALEEM PERVEZ, JUSTICE:---.--- The petitioner [Raja Fida Hussain Hafeez] invoked the constitutional jurisdiction of this Court, by way of filing instant writ petition under Article 199 of the Constitution of Pakistan, 1973, assailing…

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