| Citation(s) |
|---|
| 1975 SLG 3041 = 1975 SLD 3041 = 1975 PCRLJ 322 |
Supreme Court of Pakistan
Civil Appeals Nos. 18 and 19 of 1962, decided on 7th April 1963.(On appeal from the judgment and order of the High Court of West Pakistan, Lahore, dated the 13th September 1960, in Writ Petition No. 700-A of 1960/Civil Miscellaneous No. 1833 of 1960/Writ Petition No. 701 of 1960).
Presented By: A. R. Cornelius, C J, S. A. Rahman, Fazle-Akbar, B. Z. Kaikaus and Hamoodur Rahman, JJ
Abdul Haq Advocate Supreme Court instructed by M. Z. Khalil Attorney for
Respondent No. 1.
Respondent No. 2 : Ex parte.
Civil Appeals Nos. 18 and 19 of 1962, decided on 7th April 1963.(On appeal from the judgment and order of the High Court of West Pakistan, Lahore, dated the 13th September 1960, in Writ Petition No. 700-A of 1960/Civil Miscellaneous No. 1833 of 1960/Writ Petition No. 701 of 1960).
Presented By: A. R. Cornelius, C J, S. A. Rahman, Fazle-Akbar, B. Z. Kaikaus and Hamoodur Rahman, JJ
Abdul Haq Advocate Supreme Court instructed by M. Z. Khalil Attorney for
Respondent No. 1.
Respondent No. 2 : Ex parte.
Civil Appeal No. 18 of 1962 NAGINA SILK MILL, LYALLPUR-Appellant
VERSUS
(1) THE INCOME-TAX OFFICER, A-WARD LYALLPUR AND (2) THE INCOME-TAX APPELLATE TRIBUNAL, PAKISTAN-Respondents AND Civil Appeal No. 19 of 1962 NAGINA SILK MILL, LYALLPUR-Appellant versus THE INCOME-TAX OFFICER, A-WARD, LYALLPUR- Respondent
Law: Income Tax Act (XI of 1922)
Section: 34(2), 67, 2 (17)
Law: Constitution of Pakistan, 1956
Section: 170
(a) Special Leave to Appeal to Supreme Court-Granted to consider questions: (1) Whether writ could issue against Income-tax Officer where owing to lapse of time no assessment could in law be made [Income-tax Act (XI of 1922), S. 34 (2)] ; (2) Whether, in case conditions for issue of writ were satisfied, writ could be refused hi exercise of discretion ; (3) Whether facts on which writ wets sought were proved on face of record. (b) Income-tax Act (XI of 1922), S. 67-(Bar against civil suit to set aside assessment)-Does not apply to proceeding by way of writ before High Court where assessment is challenged on basis of lack of jurisdiction-Certiorari-When may be issued--Constitu tion of Pakistan (1956), Art. 170. Notwithstanding section 67, Income-tax Act, 1922, which bars civil suit to set aside or modify an assessment made under the Act, the extraordinary writ jurisdiction of the High Court can be invoked in challenging an income-tax assessment on the basis that the officer concerned lacked jurisdiction to pass the impugned order. The writ jurisdiction was conferred on the High Court by a constitutional provision and even if there be a conflict between such a provision and another statute, the con stitutional provision must prevail. In cases of absence or excess of jurisdiction or where the impugned order suffers from illegality on the face of the record, a certiorari may be granted even though the right of statutory appeal had not been availed of. A certain amount of flexibility is allowed by the law in the case of a prayer for a writ of certiorari as compared with a case for a mandamus. If the application for certiorari is made by a party aggrieved, then it ought to be granted ex debito justitiae and the High Court has not the general discretion which it would have, when the application is made by a member of the public, who is not personally concerned. This would specially be the case where the alternative remedy provided by the relevant statutes is not as efficacious, speedy or convenient as the one available under the writ jurisdiction of the High Court. That relief in these cases could not have been obtained as quickly or with as much facility and…