Law: Constitution of Pakistan, 1973

Section: 199

(a) Constitution of Pakistan (1973) -------- Art. 199 Income tax Ordinance (XXXI of 1979), Ss. 57 & 59-C. B. R. Circular No. 8 of 1978 C. B. R. Circular No. 14 of 1978¬C. B. R. Circular No. 14 of 1978 Self assessment Scheme (1983¬84) Constitutional jurisdiction High Court would decline to exercise its jurisdiction in case it finds that under relevant law machinery for getting redress has been provided for but at the same time if High Court finds that action of Government functionaries concerned is without jurisdiction and contrary to, law, High Court may entertain a writ. High Court will decline to exercise its constitutional writ jurisdiction in case it finds that under the relevant law the machinery for getting redress has been provided for but at the same time if it finds that the action of the Government functionaries concerned is without jurisdiction and contrary to the law, the High Court may entertain a writ. The High Court cannot substitute itself in place of the hierarchy of forums provided under the relevant law, nor it will entertain a constitutional writ petition on the ground that the competent tribunal has taken an erroneous view of fact or even of law In case an impugned action is beyond purview of the relevant law or Scheme, the High Court can entertain a constitutional petition instead of forcing a party to place at the mercy of the forums of which the action is impugned. Muhammad Hussain Munir and others v. Sikandar and others P L D 1974 S C 139 and Muhammad Asghar v. Safia Begum and another P L D 1976 S C 435 ref. (b) Income tax Ordinance (XXXI of 1979) ------- Ss. 55, 57, 59 & 165 C. B. R. Circular No. 8 of 1983, dated 26 6 1983 C. B. R. Circular No. 11 of 1983; dated 17 7 1983¬C. B. R. Circular No. 14 of 1983, dated 24 11 1983 Scope and application of Ss. 55, 57, 59 & 165 Self assessment scheme and powers of Board of Revenue discussed. (c) Income tax Ordinance (XXI of 1979)---S.59 C. B. R. Circular No. 8 of 1983, note 3 (c) Self assessment Scheme, 1983 84, para. 6 (a) & (b) Omission of /words "before adjustment of depreciation" from para. 6 (a) & (b) of self assessment Scheme 1983 84 Contention that since words "before adjustment of…

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