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Law Reforms Ordinance (XII of 1972) - S. 3(2), proviso read with Income tax Act (XI of 1922), Ss. F33 A & 49 AA lntra court appeal Appeal and revision available against order of Income tax Officer Held, Intro court appeal not available against such order. [Infra court appeal]. ORDER NASIM HASAN SHAH, J. This petition for leave by the Institute Geographique National, Paris (France), calls in question the judgment of a Division Bench of the, Lahore High Court, Lahore passed on 17 2 1979, whereby the Intro Court Appeal (No. 173 of 1978) filed by the petitioner against the judgment of a learned Single Judge passed on 5 7 1978 in Writ petition (No. 971 of 1978) was dismissed as not maintainable under the provisions of subsection (2) of section 3 of the Law Reforms Ordinance (Act XII of 1972). The brief facts of the case are that the petitioner, which claims to be a public establishment of the Government of France and specialises in the work of serial survey and photography, etc., entered into a contract with respondent No. 4, namely, Water & Power Development Authority, Lahore [Pakistan], shortly called WAPDA, on 19 2 1976 for carrying out aerial photography of 68,000 square miles of Indus Basin, and to supply the resulting material for a value of Rs. 84,54,712.82. According to the terms of the contract, the payment for the said work was to be made out of an IBRO Loan signed on 24 6 1976 while the major amount was to be paid in French Francs in France. It is stated that the work in question was completed by the petitioner within the stipulated period of 90 days and a completion certificate in this regard was duly issued by the respondent No. 4 on 27 7 1976. The total staff comprising five foreigners [of European origin] and. the equipment for processing including aeroplanes, etc., were brought to Pakistan from France and the same were taken back to France upon completion of the work. The staff for rendering the service and performance of the contract staved in Pakistan in rented hotel rooms and the laboratory work of the photographs was also done in a converted hotel room. On 5 5 1977, respondent No, 3, namely, the Income tax Officer, Contractors Circle 1,…

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