Law: Income Tax Act, 1922

Section: 66,66A(2)

Law: Constitution of Pakistan, 1973

Section: 175(2),185(2),185(3).247(7),268

[Income Tax Act, 1922 (XI of 1922)].....Section 66A(2)-Appeal to Supreme Court--Certificate of fitness for appeal- Whether High Court competent to grant certificate of fitness for appeal to Supreme Court-Held no Whether provisions of Section 66A(2) stood impliedly repealed offer coming into force of the Constitution of Pakistan, 1973-Held yes- Whether appeal from High Court lie before the Supreme Court only leave to appeal under Article 185(3) of the Constitution (1973) is granted by the Supreme Court-Held yes History of legislation of Section 66A(2) discussed-Constitution of Pakistan (1973) Articles 175(2), 185(2), 185(3). 247(7), 268; An appeal from the reference under the Income Tax law is not covered by any of the conditions mentioned in Article 185(2), Constitution of Pakistan (1973). Article 185(3) limits the jurisdiction of the Supreme Court by providing that- "An appeal to the Supreme Court from at , decree, order or sentence of a High Court in at case to which clause (2) does not apply shall lie only it' the Supreme Court grants leave to appeal." There is no provision corresponding to Article 188 of the Interim Constitution and Article 60 of the Constitution, wherefore, any appeal provided by an Act of Parliament but not warranted by the Constitution would not lie to the Supreme Court. Since an appeal of the kind referred to in Section 66A (2) can now only be preferred Under Article 185(3) of the Constitution it can be entertained only, "if the Supreme Court grants leave to appeal." This rules out the grant of a certificate of fitness by the High Court and the provision to that effect contained in Section 66A(2) of the Income Tax Act would stand impliedly repealed. The High Court does not now have the jurisdiction to grant certificates of fitness for appeal to the Supreme Court under Section 66A (2) of the Income Tax Act. JUDGMENT [The judgment of the Court was delivered by MUSHTAQ HUSSAIN, ACTG. C. J.].--17 References under Section 67 of the Income Tax Act having been disposed of by this Court against the Commissioner of Income Tax, he has tiled an equal number of applications under Section 66A(2) of the Income Tax Act for certificates of fitness for…

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