Law: Constitution of Pakistan, 1962

Section: 98

Law: Income Tax Act, 1922

Section: 66(2). 10

(a) Constitution of Pakistan (1962), Art. 98-Other remedy open-Assessment to income-tax-Writ petition against order of assessment not competent when assessee could apply for reference under S. 66(2), Income-tax Act, 1922-Income-tax Act (XI of 1922), Ss. 66(2) & 10. Where an assessee was aggrieved by the order of assessment passed by an Income-tax Officer, he preferred an appeal to the Appellate Tribunal under the Income-tax Act, 1922. The order passed by the Appellate Tribunal did not satisfy the assessee and be, therefore, applied to the Tribunal under section 66(1) of the Act to refer the case to the High Court. The Appellate Tribunal refused to do so whereupon the assessee filed a writ petition under Article 98 of the Constitution of Pakistan (1962). A preliminary objection was raised in answer to the petition and the Income-tax Authorities contended that the petitioner had an alternative remedy by way of making an application under section 66(2) of the Income-tax Act, 1922, to the High Court. This the assessee failed to do and, therefore, he was not entitled to challenge the order of the Tribunal by a writ petition to the High Court. Held : When a statute under which action is taken itself provides remedies, recourse must be had to those remedies first. Direct access to the High Court for relief in writ jurisdiction thus bypassing the special forums, which are created by the special law itself, is not permissible. Article 98 in terms, precludes action under it when other adequate relief is available. Under section 30 of the Income-tax Act, 1922, an assessee might appeal against the assessment. If he were dissatisfied with the decision on appeal-the assessee could ask for a case to be stated on any question of law for the opinion of the High Court and, if his request were refused, he might apply to the High Court for an order requiring a case to be stated. The Income-tax authorities were competent to pass the impugned orders and also they were within the scope of the Income-tax Act. There being no special circumstance or ground in the present case to invoke the jurisdiction under Article 98, the petitioner should have exhausted his remedies under the…