Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income tax Ordinance (XXXI of 1979)----S.65 Assessment, re opening of Petitioner never and nowhere found to have claimed ownership of properties in question Question of understanding value of such properties, held, could not arise so ac to give cause for reopening of assessment. (b) Income tax Ordinance (XXXI of 1979) -- ---S. 65 Assessment, re opening of Limitation Alleged under declaration of value and consequent concealment of income relating to assessment year 1968 69, notice issued on 10 12 1979 being beyond 10 years from year of assessment, reopening of assessment, held, barred by time. (c) Constitution of Pakistan (1973) --- ---Art. 199 Writ Alternate remedy Show cause notice having been issued without there being any sufficient reasons or legal authority, exercise of jurisdiction under Art. 199 of Constitution, held, could not be declined Avoidability of alternate remedy in every case, held further, no ground to refuse relief, when remedy not efficacious, for if in spite of showing cause any additional amount were assessed same could have been recovered by Income tax Officer through coercive process on petitioner's failure to pay same Income tax Ordinance (XXXI of 1979), S. 65. Nawabzada Muhammad Ali Khan v. Controller of Estate Duty and others P L D 1961 S C 119 ; Burmah Oil Company (Pakistan Trading) v. The Trustees of the Port of Chittagong P L D 1962 S C 113 ; Pakistan and another v. Qazi Ziauddin P L D 1962 S C 440 ; Nagina Silk Mills, Lyallpur v. The Income tax Officer, A Ward, Lyallpur and another P L D 1963 S C 322 ; Syed Ali Abbas and others v. Vishan Singh and others P L D 1967 S C 294 ; Abdul Ghani arid another v. Government of Pakistan and others P L D 1968 S C 131 ; Messrs Usmania Glass Sheet Factory Ltd., Chittagong v. Sales Tax Officer, Chittagong P L D 1971 S C 205 and The Murree Brewery Co. Ltd. v. Pakistan through the Secretary to Government of Pakistan, Works Division and others P L D 1972 S C 279 ref. (d) Constitution of Pakistan (1973) -- ---Art. 199 Writ jurisdiction Statutory functionary acting mala fide or in partial, unjust and oppressive manner High Court in exercise of its writ jurisdiction, as held by Supreme Court,…

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