Case Details

Citation(s)
1980 SLG 35 1980 SLD 35 1981 PTD 69 (1985) 51 TAX 235 (1980) 42 TAX 92
Supreme Court of Pakistan
Civil Petitions for Special Leave to Appeal Nos. 843 and 844 of 1976, decision dated: 16-03-1980
DORAB PATEL AND NASIM HASAN SHAH, JJ
Malik M. Qayyum, Advocate and Sh. A. Karim, Advocate-on-Record for Petitioners. Sh. Abdul Haq, Senior Advocate, Sh. Riazul Haq, Advocate and Iftikhar-ud-Din, Advocate- on-Record for
Respondent

Sh. MUHAMMAD ZAKI

VS

Income Tax OFFCER C. P. S. L. A. No. 844 of 1976 Sh. RAHIMUDDIN, ETC vs INCOMETEX OFFICER

Law: Income Tax Act, 1922

Section: 24,24B

Law: Constitution of Pakistan, 1973

Section: 185(3)­

Income-tax Act (XI of 1922)---S. 24-B read with Constitution of Pakistan (1973), Art. 185 (3)­ Tax liability outstanding against deceased Mutawalli -Petitioners not executors administrators or legal representatives of deceased Mutawalli-Question whether petitioners liable to discharge liabili­ties of their predecessor Mutawalli-Leave to appeal granted to consider question. ORDER DORAB PATEL, J.-.Both these petitions for leave turn on identical facts and raise the same questions of law. The petitioners in the two petitions are the Mutawallies of a Waqf created by the late Khan Bahadur Sh. Mohammad Naqi on 20th April, 1931. The Waqf comp­rises immovable property known as Naqi Market on the Mall, Lahore and the dedication is to the Khan Bahadur, Sh. Muhammad Naqi's childern and descendants but the ultimate benefit is reserved for charitable purposes According to the terms of Waqf Deed, after the death of Khan Bahadur, Sh. Fayyazuddin was the first Mutawalli and then his son Sh. Rashiduddin, who was also a beneficiary of the Waqf. Then on the death of Sh. Rashiduddin, the petitioner in the two petitions became the Mutawallies of separate portions of the Waqf property. Now, notices under section 56 (6-A) of the Income-tax Act, 1922 (here­inafter called the said Act were served both on the late Mutawalli Sh. Rashiduddin and on the tenants of the property for the recovery of income-tax on the income of the Waqf: Apparently, Sh. Rashiduddin failed to comply with these notices and no action was taken for a time with the result that the arrears have become quite heavy. Similarly, according to learned counsel, the tenants did not comply with the notices served on them therefore, in the events that happened, notices were served on the petitioners after they became Mutawallies, calling upon them to pay the arrears due from their predecessor Mutawalli therefore, they…
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