Law:

Section:

(a) Wealth Tax Act (XV of 1963)-------S. 27---High Court, appellate jurisdiction of---Scope---Normally High Court would answer question of law arising out of order of Tribunal and then send copy of its to Tribunal for disposing of case in its conformity. (b) Constitution of Pakistan--- ----Art. 68---Parliament---Requirement of a statute to place any notification or Rules before Parliament---Mode and purpose stated. In a democratic setup, every Government is responsible to its Legislature. When any statute requires mere lying of any notification or Rules before the Legislature, its executive, viz. State Government, comes under the scrutiny of the concerned Legislature. Every function and every exercise of power by the State Government is under one or other Ministry, who in turn is accountable to the Legislature concerned. Where any document, Rule or notification requires placement before any House or when placed, the said House inherently acquires the jurisdiction over the same. Irrespective of the fact that such rules or notifications may not be under purview of its modification, such members may seek explanation from such Ministry of their inaction, arbitrariness etc. Laying before the House of Parliament are made in the three different ways. Laying of any Rule may be subjected to any negative resolution within a specified period or may be subjected to its confirmation. This is spoken as negative and positive resolution respectively. Third may be mere laying before the House. Legislature, Constitutional and Administrative Law Stanely De Smith and Rodney Brazier, 7th Edition; Administrative Law by HWR Wade and C.F. Forsyth, 10th Edition, page 765; Atlas Cycle Industries Ltd. v. State of Haryana AIR 1979 SC 1149 and Maulana Nur-ul-Haq v. Ibrahim Khalil 2010 SCMR 1305 rel. (c) Wealth Tax Act (XV of 1963)--- ----S. 5(2) & Second Sched. Cl. 12(2)---Exemption from wealth tax in respect of shop owned/occupied by assessee for business purposes---Refusal of authority to accept such claim on ground that exemption notification, though duly gazetted, was invalid for want of its placement before National Assembly---Validity---Second Schedule of Wealth Tax Act, 1963…

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