| Citation(s) |
|---|
| 1993 SLG 58 1993 SLD 58 1993 PTD 459 (1993) 67 TAX 174 1993 SCMR 1276 |
Supreme Court of Pakistan
(On appeal from the judgment of High Court of Sindh at Karachi dated 4-11-1987 passed in ITR No.40/84 and ITR No.43/84)hearing DATE : 21st April, 1992 Civil Appeals Nos.261-K, 262-B of 1990 and 231-K, 205-K of 1991, decision dated: 11-01-1993, hearing DAT
MUHAMMAD AFZAL ZULLAH, C.J., NASIM HASAN SHAH AND SHAFIUR RAHMAN, JJ
Shaik Haider, Advocate instructed by S.M. Abbas, Advocate-on-Record for Appellant (in CA. No. 261-K of 1990). Shaik Haider, Advocate instructed by Muzaffar Hassan, Advocate-on-Record for Appellant (in CA. No. 262-K of 1990). S.M. Abbas, Advocate-on-Reco
(On appeal from the judgment of High Court of Sindh at Karachi dated 4-11-1987 passed in ITR No.40/84 and ITR No.43/84)hearing DATE : 21st April, 1992 Civil Appeals Nos.261-K, 262-B of 1990 and 231-K, 205-K of 1991, decision dated: 11-01-1993, hearing DAT
MUHAMMAD AFZAL ZULLAH, C.J., NASIM HASAN SHAH AND SHAFIUR RAHMAN, JJ
Shaik Haider, Advocate instructed by S.M. Abbas, Advocate-on-Record for Appellant (in CA. No. 261-K of 1990). Shaik Haider, Advocate instructed by Muzaffar Hassan, Advocate-on-Record for Appellant (in CA. No. 262-K of 1990). S.M. Abbas, Advocate-on-Reco
THE COMMISSIONER OF INCOME TAX, CENTRAL ZONE B, KARACHI
VS
M/s. ASBESTOS CEMENT INDUSTRIES LIMITED, KARACHI Civil Appeal No.231-K of 1991 THE COMMISSIONER OF INCOME TAX, COMPANIES III, KARACHI Vs M/s. INTERNATIONAL GENERAL INSURANCE COMPANY OF PAKIS
Law: Income Tax Act, 1922
Section: 66(1)
Law: Constitution of Pakistan, 1973
Section: 185(3)
Law: Income Tax Ordinance, 1979
Section: 136(1),136(1)(2),166(2),1662(a),(i)
(a) Income Tax Ordinance (XXXI of 1979)----S.136(1)---Income-tax Act (XI of 1922), S.66(1)---Constitution of Pakistan (1973), Art.185(3)---Reference--Limitation---Leave to appeal was granted to examine a common question of law requiring authoritative pronouncement i.e. whether in the matter of making a reference the period of limitation of sixty days prescribed in S.66(1) of the Act or the period of limitation of ninety days prescribed in S.136(1) of the Ordinance was available to the aggrieved party, the Commissioner of Income Tax in all these appeals. (b) Limitation--- ---- Law of limitation is by and large and substantially a procedural law. S.M. Junaid v. President of Pakistan PLD 1981 SC 12 ref. (c) Interpretation of statutes--- ---- Procedural law---Such a law has retrospective application and is attracted forthwith to the pending proceedings. Yew Bon Tev v. Kenderaan Bas Mara 1983 PSCC 1200 PC ref. (d) Income Tax Ordinance (XXXI of 1979)--- ----S.136(1)(2)---Income Tax Act (XI of 1922), S.66(1) & (2)---Reference--¬Limitation---Provision of S.136(1)(2) of the Ordinance had the effect of enlarging the period of limitation both for applying to the Tribunal for making a reference as well as for making a reference thereafter to the High Court--¬Provision being beneficial and relating to procedure should have been given effect to forthwith and in the matters decided after coming into force of the Ordinance---Such an application of S.136(1)(2) of the Ordinance, however, could not revive the period of limitation or extend to where at the time when the Ordinance came into force the period of limitation under the Act had already expired. (e) Income Tax Ordinance (XXXI of 1979)--- ----S.166(2)---Expressions "proceedings for the assessment of that person for that year may be taken and continued" and "shall be continued and disposed of as if' occurring in S.166 2(a) & (i) are in the nature of saving clauses protecting the vested rights that had already accrued in the context of Income Tax Law--¬Vested rights that accrued are those under the charging provisions of the repealed Act---Protection is not to the procedural rights nor from the said expressions it…
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