Law: Constitution of Pakistan, 1973

Section: 199

CONSTITUTION OF PAKISTAN, 1973---Article 199 - Constitutional Petition - Transfer of jurisdiction - Recovery notice and audit proceedings - Alternate remedy - Petitioner, retired employee of Pakistan Tobacco Company, Karachi - Shifted to Islamabad after retirement - Recovery notice of income tax and audit proceedings issued from Karachi Region, where petitioner was registered as taxpayer for the payment of tax through Electronic System from Islamabad - Validity - FACTS The petitioner is aggrieved of recovery notice received by him. It seems from the record that petitioner’s case was selected for audit by respondents No.4 to 6 and since the petitioner did not join the same; the proceedings were concluded and liability was worked out against the petitioner and now the demand has been raised with respect thereto. ARGUMENTS Learned counsel for the petitioner, inter alia, contended that the petitioner is a retired employee of Pakistan Tobacco Company Limited so for tax purpose he was registered with Karachi region; however, after retirement he settled in Islamabad and is paying tax through electronic system from here. It was contended that since respondents No.4 to 6 have no jurisdiction in the matter hence the audit proceedings and recovery are without lawful authority. At the very outset, learned counsel for the respondents objected to the maintainability of the petition on the ground that an alternate and adequate remedy is available to the petitioner by way of an appeal. It was contended that there is nothing on record that the petitioner made a request for transfer of jurisdiction from Karachi to Islamabad. When confronted, learned counsel for the petitioner conceded that he has an alternate and adequate remedy available by way of appeal; however, submitted that for that purpose he shall have to file an appeal in Karachi. It was further contended that the order is without jurisdiction and in response to the query of the Court conceded that even where the order is without jurisdiction the appeal is maintainable before the Tribunal which is a forum that can decide the questions of law and facts. DECISION (a) Dominant cause accrued at Karachi - Appeal shall lie…

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