Law: Income Tax Ordinance, 1979

Section: 54,59

Income Tax Ordinance (XXXI of 1979)---Ss. 59 & 54---Self-Assessment Scheme (1993-94), para.1(f)---C.B.R. Circular No.9 of 1993, para.l(f)---Return filed by assessee under Self-­Assessment Scheme---Payment of total tax according to the declared income under S.54 of the Income Tax Ordinance, 1979 is precondition and mandatory to qualify for immunity from detailed scrutiny under Self-Assessment Scheme--­Self-Assessment Scheme (1993-94) does not allow the assessee to claim adjustment of earlier year's refund while submitting the return under the scheme. ORDER The petitioner, Aziz Shah Bokhari proprietor Messrs Aziz Book Depot, Urdu Bazar, Lahore filed his income-tax return for the year 1993-94 under Self-­Assessment Scheme claiming immunity from detailed scrutiny. The demand according to the declared income amounting to Rs.11,717, was payable under section 54 of the Ordinance. The petitioner instead of depositing Rs.11,717 under section 54 of the Ordinance for the said year; deposited Rs.2,633 and claimed refund of Rs.9,084 due for the year 1990-91 to be adjusted against the demand for the year. 1993-94 and to be considered as paid under section 54 with the return. 2. Respondent No, vide his Letter No.1146131/303 dated 14-9-1994 rejected petitioner's claim that his return of income for the assessment year 1993-94 qualified for acceptance under Self-Assessment Scheme being immune from detailed scrutiny. Respondent No. 2 also rejected the representation of the petitioner against respondent No. 1's is order dated 14-9-1994; hence this writ petition. 3. Learned counsel contended that the petitioner's return of income for the year 1993-94 fulfilled all conditions of the said Scheme including the condition of immunity from total audit as the payment of tax amounted higher by 20% as compared to the maximum tax payable in any of the preceding three years. Learned counsel for the respondents admitted that indeed the return of total income was filed by the petitioner within time and all the requirements were fulfilled except that of payment of tax required to be made under section 54 of the Income Tax Ordinance, 1979 i.e. admitted tax liability was not fully paid; hence…

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