Law: Income Tax Act, 1922

Section: 18,2(14),18A,45

Law: Constitution of Pakistan, 1973

Section: 185,199

Income-tax Act (XI of 1922)----Ss. 2(14), 18-A & 45-A read with Constitution of Pakistan (1962) and Federal Legislative List, Items 43 & 49-Additional tax-Question whether additional tax a levy on income as defined in S.2(14) and a compensation for assessee's delay in payment of tax and ultra vires powers of Federal Government under cls. 43 (c) & 49 of Legislative List in Constitution of Pakistan (1962)-Leave to appeal granted to consider Constitution of Pakistan (1973), Arts. 185 & 199. M. Shakeel Saigol v. Income-tax Officer (Companies), etc. P L D 1976 Lah. 616 and Zeenat Textile Mills (Last Pakistan) Ltd. v. Commissioner of Income-tax, Dacca P L D 1969 Dacca 673 ref. ORDER DORAB PATEL, J--The question in these petitions is of the vires of section 18-A. of the Income-tax Act, 1922 (hereinafter called the said Act). The dispute in all these petitions relates to assessment years prior to the promulgation of the Finance Act, 1974, by which the definition of tax was amended and the petitioners in C.P.S.L.A. Nos. 372 and 375 of 1976 were; aggrieved by orders of the Income-tax Officer imposing additional tax on them under section 18-A of the said Act, whilst the petitioners in the other two petitions were aggrieved by orders of the Income-tax Officer imposing additional tax on them under section 45-A of the said Act. Therefore they bad filed writ petitions in the Lahore High Court to challenge these orders, and it would appear that many similar petitions had teen filled which bad been heard by different Benches of the Lahore High Court. In the events that happened, the writ petitions under appeal were heard and dismissed by a Division Bench of Salam, J., and Zullah, J., had no hesitation in dismissing the writ petitions. But Zullah, observed that be was inclined to allow the petitions, but he felt bound to dismiss them in view of the judgment of another Division Bench of the High Court reported in M. Shakeel Saigol v. I-T.O. Companies P L D 1976 Lah. 616. Accordingly, as their writ petitions were dismissed, the petitioners have filed these petitions for leave. Mr. Muhammad Ali Khan's first submission was that the word "tax" as defined in section…

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