Law:

Section:

Constitution of Pakistan (1973)-Art. 185(3) read with Income-tax Act (XI of 1922), S. 24-B(3)-Leave to appeal-Demand made on one out of two widows of deceased for entire liability of deceased-Petitioner also not afforded right of hearing-Demand notices, held, prima facie illegal-Recovery pending hearing of appeal stayed-Leave to appeal granted. ORDER DORAB PATEL, J.-The dispute in these six petitions for leave relate to assessment orders passed by the respondent against the late Mr. Zulfiqar Ali Bhutto (hereinafter referred to as the deceased) for the assessment years 1972­73 to 1977-78 and these assessments were recorded by notices under section 34, sections 23(4) and 24-B of the Income-tax Act (hereinafter called the said Act), except for the assessment year 1977-78, which was reopened only under section 23(4) read with section 24-B (3) of the said Act. As the deceased died on 4th April; 1979, all the assessment orders were passed after his death and were served together with notices of demand on the petitltioner (who is one of the two widows of the deceased) on 7th July, 1979. The total demand in these assessment orders is for a sum of Rs.34, 80,075 (herenafter called the amount). It was submitted by Mr. Mumtaz Hussain, as the petitioner was not aware of the proceedings taken against her late husband, she first applied for inspection and this request was partially allowed. She, the after, filed appeals against all the assessment orders before the Appellate Assistant Commissioner of Income-tax on 9-7-1979 and applied for a stay of the recovery of the said amount from her. But, as she did not receive any reply to her request, she filed writ petitions in the Lahore High Court against the respondent and a separate writ petition was filed for the demand for each assessment year. The respondent contested the writ petitions on merits and also submitted that they were not maintainable. However, the learned Judge, who heard the writ petitions, held that they were maintainable, but he dis­missed them on merits by a judgment dated 8th March 1980. Hence these petitions for leave. . All the petitions turn, inter alia, on the proper construction of section 24-B of the…

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