Law: Income Tax Ordinance, 1979

Section: 150

Law: Constitution of Pakistan, 1973

Section: 7

Law: Income Tax Act, 1922

Section: 54

(a) Income-tax Ordinance (XXXI of 1979)----S. 150--Income-tax Act (XI of 1922), S.54--Provision of S.54 Income-tax Act was the original provision on lines whereof, S.150 of the Income-tax Ordinance, 1979 has been enacted--Case-law in respect of S.54, would, therefore, be relevant in the context of interpretation of S.150 of the Ordinance. (b) Interpretation of statutes-- --- Where two statutes cover the same field successively and are in pari materia, the provisions of one where synonymous with or comparable to those of the other, can certainly be referred to with a view to ascertain the meanings and significance of the later provision with reference to the law earlier codified on the subject--Case-law, priori, reflecting on the earlier provision can also be referred to for aid and assistance. (c) Income-tax Ordinance (XXXI of 1979)-- ---S. 150--Income-tax Act (XI of 1922), S.54--Disclosure of information by a public servant--Restriction--Extent of. The underlying principle in section 54 of the Income-tax Act, 1922 and its corresponding provision in section 150 of the Income-tax Ordinance, 1979, therefore, is that the confidentiality of the record and proceedings of the Income¬ tax Department pertaining to assessee (s) is restricted between the Department and all or any third parties alone and that such confidentiality does not go beyond and the record and proceedings comprising of public documents as they do, certified copies thereof can be obtained by the assessee which he is free to use anywhere, for the privilege, being restricted to himself, is capable of waiver by him. Promatha Nath Pramanick v. Nirode Chandra Ghose (1939) 7 I.T.R. 570; Rama Rao v. Venkata Remayya (1940) 8 I.T.R. 450; Suraj Narain v. Seth Jhabhu Lal and others (1945) 13 I.T.R. 13 and Buchibai v. Nagpur University (1947) 15 I.T.R. 150 ref. (d) Constitution of Pakistan (1973)-- ---Art. 7--Fundamental Rights and Principles of Policy--Violation of--Effect-¬Norms laid down in the nature of Fundamental Rights and Principles of Policy as enshrined in the Constitution, preclude any Court or Authority from encroaching upon privileged domain reserved to the citizens--Any interference with such…

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