Law:

Section:

(a) Income-tax Act (XI of 1922)--Ss. 3, 4, 4-A (i)(ii)(iii) & 4-B(a)---Constitution of Pakistan (1962), Arts. 223 & 240---Resident---Ordinary resident---Income from taxable and non-taxable territory ---Tax liability--- Clubbing the two incomes---Total income--­Connotation ---Assessee appellant had been a partner of a firm doing business at Karachi from which he retired and started his own business in Swat State where he was allegedly accepted as State citizen ---Assessee claiming exemption from taxability on his income from Swat State on the plea that it was a part of Tribal Area to which Income Tax Act, 1922 had not been extended by virtue of Art. 223 of the Constitution (1962) and that he was not resident of Pakistan--­Assessing Officer, on the other hand, had found on the evidence that assessee was maintaining a dwelling house in Karachi which he had purchased in the name of his wife and where he had a telephone installed in his own name and that the assessee, during the previous years, had been in taxable territory of Pakistan for more than statutory 182 days and had resided in Pakistan for nine out of ten years preceding the relevant assessment year--- Assessing Officer thus treating the assessee as resident under S. 4-A (i) (ii) & (iii) and ordinary resident under S. 4-B(a) of the Income-tax Act 1922, for the relevant assessment years, charged his total rental income to income-tax by clubbing his income from Swat State with his property income---Appeal filed by assessee before Appellate Tribunal being abortive, assessee referred the question of his residential status and clubbing of income to High Court under S.66 of the Act which also confirmed the views expressed by the Tribunal ---Assessee challenging the validity of taxability of his income in Swat State before Supreme Court---Supreme Court agreeing with the views expressed by High Court on the questions referred to it, dismissed the appeal holding that irrespective of the fact that Income Tax Act was not extended to Swat State, the income of the assessee. from that area had to be clubbed with his property income and brought under charge. (b) Income-tax Act (XI of 1922)--- ----Ss. 4-A…

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