Law: Wealth Tax Act, (XV of 1963)

Section: 2(e)(ii)

Law: Constitution of Pakistan, 1973

Section: 199

(a) Wealth Tax Act (XV of 1963)---S.2(e) (ii)---Constitution of Pakistan (1973), Art.199---Constitutional petition against order of Wealth Tax Officer ---Maintainability---Assessees had already approached the Appellate Tribunal for redress of their grievance--­High Court, held, should not have entertained the Constitutional petition, pending such appeal, particularly, when the department had contended that the precedent on which reliance was placed by the High Court, was distinguishable. Commissioner of Income Tax, Companies 11 and another v. Hamdard Dawakhana (Waqf), Karachi PLD 1992 SC 847 and A. Habib Ahmed v. K.K.G. Scott Christian and others PLD 1992 SC 353 ref. (b) Constitution of Pakistan (1973)--- Art. 199---Constitutional petition---Availability of statutory. remedy---king Constitutional jurisdiction of High Court abandoning or bypassing statutory remedy without reasonable cause, was not approved by the Supreme Court. JUDGMENT ABDUL QADEER CHAUDHRY, J.---This appeal by leave of the Court is directed against judgment of the High Court of Sindh dated 13-11-1990. Leave granting order reads as under:-- "This is a petition for leave to appeal by the Wealth Tax Officer and another against the judgment of a Division Bench of the Sindh High Court, dated 13th November, 1990 allowing the Constitutional petition filed by the respondents and declaring the orders passed by the petitioners treating the disputed properties as "assets" within the meaning of the Wealth Tax Act, 1963 chargeable to wealth tax, as without lawful authority and of no legal effect. The respondents are an association of persons and jointly own three properties, namely: (1) Afzal Plaza constructed on Plot No.164, Deh Safron, Shahrah-e-Faisal, Karachi, which is partly let out and partly occupied by the respondents for their own business, (2) property situated in Kotri which has been let out on rent and (3) property bearing No.338-B situated in Garden West, Karachi, which is lying vacant. These properties were inherited by the respondents from their father Sher Afzal Khan who died in September, 1975. In the events that happened, Wealth Tax Officer, petitioner No.l, called upon the respondents to…

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