Law: Income Tax Act, 1922

Section: 16,16(3)(a)(iii),23,66(1)

Law: Constitution of Pakistan, 1973

Section: 203A,203-J,227

(a) Income-Tax Act (XI of 1922)---Ss. 16(3)(a)(iii), 23 & 66(1)--Constitution of Pakistan (1973), Art. 185(3)--Question of general public importance--Leave to appeal was granted where case involved interpretation of Ss. 16(3)(a)(iii), 23 & 66(1), Income-tax Act, 1922 and the Muslim Law relevant to the increase in the dower of Muslim female. --[Muhammadal Law]. (b) Income-tax Act (XI of 1922)-- ---Ss. 16(3)(a)(iii), 23 & 66(1)--Muhammadan Law--Dower--Increase in dower of his wife by a Muslim husband--Mode of proof--Provisions of Ss. 16(3)(a)(iii), 23 & 66(1), Income-tax Act, 1922, or any other statute or Rules do not insist upon any requirement regarding mode and rule of evidence--Acknowledgement of any form including declaration by husband with regard to increase of dower is quite sufficient to prove increase--Fact um of increase cannot always be in presence of witnesses or the subject-matter of contemporaneous record about it as assumed by Income-tax Authorities and approved by High Court--Rule of evidence to prove increase by husband which goes against injunctions of Islam was set aside and declared as of no effect. --[Muhammadan Law]. (c) Muhammadan Law-- ---Dower--Increase of dower by husband--Rule of evidence to prove-­Acknowledgement in any form including declaration by husband with regard to increase of dower is, quite sufficient to prove the same--Rule of evidence in Islamic law relating to dower and its increase based on acknowledgement, declaration and/or possession of property said to have been delivered in lieu of dower, is not mere rule of procedure and appreciation of evidence but partakes of the substantive Islamic law. Syed Ameer Ali's work (Pakistan Edition) 1965 Vol.2, page 423; Muslim Law by Saksena, Third Edition, page 229; Hedya 2nd Edition, Vol.l, page 45; Baillie's Digest of Muslim Law; Jahurdan Garib Khan and others v. Sakina Bibi and others AIR 1934 Cal. 210 at 212; Mst. Iqbal Begum AIR 1935 Lah.816; Chan Pir v. Fakar Shah AIR 1940 Lah.104; Ibrahim Bura v. Isa Rasul 41 Bom. 5; Sajjad Hussain v. Muhammad Sayed Hassan 1934 Al1.71; Mst. Rukiayia Begum v. Radha Kishan AIR 1944 All. 214; Mst. Allah Jawai v. Allah Ditta P L D…

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