Law: Income Tax Act, 1922

Section: 55,66

Law: Constitution of Pakistan, 1973

Section: 185(3)

(a) Income-tax Act (XI of 1922)-- ---S. 55--Finance Act (V of 1965), Sched. IV, Part II, C1. A-1(v)-¬Finance Act (II of 1967) , Sched . V, Part II C1. A-1(vi)--Finance Act (XI of 1968), Sched. IV, Part 11, C1.A-1(vi)--Constitution of Pakistan (1973), Art. 185(3)--Super-tax--Rebate--Leave to appeal granted to consider question whether assessee was entitled to a rebate of 10% on the super-tax payable by it by virtue of provisions of Finance Acts, 1965, 1967, and 1968. (b) Income-tax Act (XI of 1922)---S. 66--Constitution of Pakistan (1973), Art.185(3)--Leave to appeal granted to examine whether High Court was justified in answering question of law originally referred to it under S.66, adversely to the petitioner despite the fact that the said question had been superseded by another question which was formulated by consent on the basis of a direction of the High Court itself. (c) Income-tax Act (XI of 1922)-- ---S. 66--Constitution of Pakistan (1973), Art. 185(3)--Leave to appeal granted to examine whether High Court had any jurisdiction to answer a question of law -which was no longer before it. (d) Constitution of Pakistan (1973 ---Art. 185(3)--Income-tax Act (XI of 1922), S.66--Leave to appeal granted to examine whether, in the event that High Court wanted to answer a superseded question of law, it was not obligatory on it to, first pass an order, after issuing notice and giving a hearing, intimating the petitioner of its intention to re-open a question which was no longer before the Court. (e) Income-tax Act (XI of 1922)- ---S. 55--Finance Act (V of 1965), Sched. IV, Part II, Cl.A-1(v)-¬Finance Act (II of 1967), Sched. V, Part II, Cl.A-1(vi)--Finance .Act (XI of 1968), Sched. IV, Part 11, C1.A-1(v)--Super-tax--Rebate--Not permissible for assessee to obtain rebate unless and until a-n important condition namely that the product it was processing was "grain" was satisfied. (f) Interpretation of statutes-- ---Dictionary meaning of a word used in definition in a statute-¬Recourse to dictionary meaning of a word used in definition--Scope of such use--Dictionary meaning of a word in a definition is not to be used out or against the context in the concerned legal…

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