Law: Constitution of Pakistan, 1962

Section: 98

Laws (Continuance in Force) Order (I of 1958) Art. 2(4) Writ-Impugned order challenged on grounds of lack of jurisdic tion-Existence of adequate alternate remedy, held, no bar to exercise of writ jurisdiction of High Court-Constitution of Pakistan (1962), Art. 98. In the instant case the Income-tax Officer passed an order requiring the petitioner (a shareholder of a Limited Company) to pay income-tax in respect of the profits of the company and such order not being covered by any provisions of the Income-tax Act, 1922, was beyond the jurisdiction of the Income-tax a writ petition was filed challenging correctness of the order and the contention of the Income-tax Department was that since a right of appeal  existed against the orders of the Income-tax Officer the writ petition was not competent. Held : The shareholders of a company are not subject to the Jurisdiction of the Income-tax Officer for making payment of the income-tax assessed on the company. The action taken by him is not within the grounds stated by the Income-tax Act, and the order is such which could not have been made under the Act. The order of the Income-tax Officer thus being without jurisdiction could be challenged by means of a writ petition notwithstanding an alternate remedy of appeal being available to the petitioner. In the cases of absence or excess of jurisdiction an alternate remedy has never been considered an adequate remedy for the reason that it is necessary to give a quick relief in respect of orders which are a nullity and, therefore, non est. Tariq Transport Co., Lahore v. Sargodha-Bhera Bus Service v. P L D 1958 S C (Pak.) 437 ; S. A. Haroon v. Collector of Customs, Karachi P L D 1959 S C (Pak.) 177 ; Ferris on Extraordinary Legal Remedies, p 185 ; Muhammad Amir Khan v. Controller of 5 Estate Duty P L D 1961 S C 119 ; Nagina Silk Mill v. Income-tax Officer P L D 1963 S C 322 and Fazal Din v. Com missioner Peshawar P L D 1968 Pesh. 30 rel. Date of hearing : 30th April 1970. JUDGMENT SARDAR MUHAMMAD IQBAL, J.-Ghulam Shabbir Shah, peti tioner, was a shareholder of Fazal Abbas & Co. Ltd., Chiniot, District Jhang. The Company was assessed to income-tax and was required to…