| Citation(s) |
|---|
| 2021 SLG 994 2021 SLD 994 (2021) 123 TAX 399 2021 PTD 892 2021 PLD 343 |
Lahore High Court
W.P. Nos. 7263, 7798, 8004, 7650, 7335, 8281 and 7432 of2020/BWP, decision & hearing Date : 08.02.2021
JAWAD HASSAN, JUSTICE
Muhammad Naveed Farhan, ASC in this petition alongwith connected W.P.No.7798 of 2020/BWP. W.P.No.8004 of 2020/BWP. W.P.No.7650 of 2020/BWP, W.P.No.7335 of 2020/BWP for the Petitioner.Muhammad Siddiq Chohan. Advocate in connected W.P. No. 8281 of 2020/BW
W.P. Nos. 7263, 7798, 8004, 7650, 7335, 8281 and 7432 of2020/BWP, decision & hearing Date : 08.02.2021
JAWAD HASSAN, JUSTICE
Muhammad Naveed Farhan, ASC in this petition alongwith connected W.P.No.7798 of 2020/BWP. W.P.No.8004 of 2020/BWP. W.P.No.7650 of 2020/BWP, W.P.No.7335 of 2020/BWP for the Petitioner.Muhammad Siddiq Chohan. Advocate in connected W.P. No. 8281 of 2020/BW
CHENAB FLOUR & GENERAL MILLS AND OTHERSVSFEDERATION OF PAKISTAN AND OTHERS
Law: Income Tax Ordinance, 2001
Section: 209
Law: Constitution of Pakistan, 1973
Section: 10A,37(1)90,97,99,199
Law: Federal Board of Revenue Act, 2007
Section: 2(g),3,4,4(1)(a),8
INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Section: 209 - Federal Board of Revenue Act. 2007, Sections: 2(g), 3, 4, 4(1)(a) 8 - Federal Govt Rules of Business, 1973, Rule 3 3(1) - Constitution of Pakistan, 1973, Article 10A, 37(1) 90, 97, 99 and 199 - Notification No. F.No. 1(48)Jurisdiction/214-177049-R. dated 12.10.2020 - Constitutional petitions - Jurisdiction of Income Tax authorities - Change of taxing jurisdiction from Regional Tax office Bahawalpur to Large Taxpayer Office Multan by F.B.R through notification - Seeking judicial review of administrative action through notification - Whether jurisdiction of transfer exercised u/s 209 of Income Tax Ordinance, 2001 by F.B.R is ultra vires - Question for determination - FACTS The Petitioner of this petition and the Petitioners of connected petitions (the Petitioners) are taxpayers with the Federal Board of Revenue (the FBR) and have sought judicial review of the administrative action through Notification No. F.No. 1(48)Jurisdiction/2014-177049-R dated 12.10.2020 (the Impugned Notification”) according to which their taxing jurisdiction have been changed mainly from the Regional Tax Office (the RTO) Bahawalpur to the Large Taxpayer Office (the ITO). Multan by the Federal Board of Revenue (the FBR) under section 209 of the Ordinance. ARGUMENTS Mr. Naveed Farhan. ASC/counsel for the Petitioner argued that the change of taxing jurisdiction through the impugned Notification from the RTO to the LTO has been done in clear violation of section 209 of the Ordinance as it is not practicable and possible for the Petitioners to visit the LTO in order to manage and handle fiscal affairs of their business. He further argued that the impugned Notification has been issued without affording an opportunity of being heard and as such it is against the spirit of Article I0A of the Constitution. While advancing arguments, he has referred to Article 37(i) of the Constitution by stating that it is the duty of the State to decentralise the Government administration so as to facilitate expeditious disposal of its business to meet the convenience and requirements of the public and change of taxing jurisdiction from the RTO to the LTO is…
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