| Citation(s) |
|---|
| 1993 SLG 56 1993 SLD 56 1993 PTD 443 |
Supreme Court of Pakistan
Civil Appeals Nos. 595-K and 596-K of 1990, decision dated: 25-10-1992 hearing DATE : 25-10-1992(On appeal from the judgment dated 8-11-1989 passed by the Sindh High Court, Karachi, in C.P. No.293 of 1989)
AJMAL MIAN, SAJJAD ALI SHAH AND SALEEM AKHTAR, JJ
Shaikh Haider, Advocate Supreme Court with S.M. Abbas, Advocate-on-Record for Appellants (in CA. No. 595-K of 1990).S. Muhammad Shahudul Haque, Advocate Supreme Court with Akhlaque Ahmed Siddiqui, Advocate-on-Record for Appellant (in CA. No. 596-K of 1990
Civil Appeals Nos. 595-K and 596-K of 1990, decision dated: 25-10-1992 hearing DATE : 25-10-1992(On appeal from the judgment dated 8-11-1989 passed by the Sindh High Court, Karachi, in C.P. No.293 of 1989)
AJMAL MIAN, SAJJAD ALI SHAH AND SALEEM AKHTAR, JJ
Shaikh Haider, Advocate Supreme Court with S.M. Abbas, Advocate-on-Record for Appellants (in CA. No. 595-K of 1990).S. Muhammad Shahudul Haque, Advocate Supreme Court with Akhlaque Ahmed Siddiqui, Advocate-on-Record for Appellant (in CA. No. 596-K of 1990
COMMISSIONER OF INCOME TAX, COMPANIES II, KARACHI and others
VS
S. SULTAN ALI JEOFFREY and others
Law: Income Tax Ordinance, 1979
Section:
(a) Cash Reward to Informers Scheme,1974-----Paras. 1, 2, 4 & 6---Interpretation and object of Scheme---Word "tax"--¬Definition---Payment to informer---Procedure. The Scheme seems to encourage to elicit information about evasion of tax so that the same may be detected and tax may be recovered. A close scrutiny of paragraphs 1 and 2 of the Scheme will show that the reward is to be made to non-official informers who furnish specific information which may lead to detection of evasion of tax. Therefore, the most important ingredient is that the information should be specific leading to the detection of evasion of tax The Scheme also provides the amount of the reward to be paid and the method of payment has been mentioned in para. 4 which divides it into two instalments. Half is to be paid immediately on completion of assessment made after the specific information has been conveyed and the second instalement is to be paid after the appellate or the revisional authority has confirmed the order of assessment. It may be clarified that it is not the intention of the Scheme that in cases where appeal or revision has not been filed the balance reward shall not be paid. Where the assessment has been made and evasion of tax has been established but no appeal or revision as provided by law has been filed, the second instalment shall be paid. Another aspect of the Scheme is that word `tax' has been defined to include income-tax, wealth-tax, estate duty, sales tax, gift tax and central excise duty. Therefore, if information has been furnished in respect of any of the taxes or duty specified in para.6 of the Scheme, it will be covered by the Scheme. Under the Scheme the informer is rewarded for furnishing specific information leading to the detection of evasion of tax. It does not impose any condition that such information should also lead to the recovery of tax evaded. The scheme specifically relates to evasion of tax. Mere elimination or reduction of loss without the amount of tax sought to be evaded being quantified can hardly attract the Scheme. Para.2 of the Scheme gives the scale of rewards. According to it the reward is calculated on the basis of the amount of tax…
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