Law: Income Tax Ordinance, 1979

Section: 134(5),2(43)

Law: Constitution of Pakistan, 1973

Section: 227,2A,203D,199

(a) Income Tax Ordinance (XXXI of 1979)------Ss.134 (5) & 2(43)---Appeal to Appellate Tribunal---Such an appeal has to be accompanied by a fee, and any fee, sum or amount payable under the Income Tax Ordinance, 1979 has been included in the definition of term "tax" as contained in S.2 (43) of the Income Tax Ordinance, 1979. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.134 (5) [as amended by Finance Act (X of 1994)]---Appeal to Appellate Tribunal---Provision of S.134(5), being in the nature of charging provision, amendment therein enhancing appeal fee from Rs.100 to Rs.5,000 or 10% of the tax levied whichever is less and in case where no tax is levied a fee of Rs.5,000 shall be paid, shall apply to the appeals relating to the assessment year 1994-95 and onward. 1995 PTD (Trib.) 482; (1990) PTD (Trib.) 121; Rustam F. Cowasji v. C.B.R. 1985 PTD 529 ref. (c) Interpretation of statutes--- ---- Fiscal statute ---Amendment---Retrospectivity or prospectivity--¬Principles---Law prescribing court-fee/appeal fee or amending the same for enhancing or reducing such fee is in nature of fiscal legislation/taxing statute--¬Any amendment in a fiscal/taxing statute is to be prospective and not retrospective until and unless the Legislature has deemed fit to give it retrospective effect by clear and unambiguous legislation. Muhammad Boota v. Farzand Ali 1980 CLC 1124; M/s. Pakistan Gun and Chemicals Ltd. v. The Chairman, Karachi Municipal Corporation PLD 1975 Kar. 495 and Zafar Ali Mirza v. Mst. Kulsoom Begum 1989 CLC 1211 ref. (d) Income Tax Ordinance (XXXI of 1979)--- ----S. 134(5) [as amended by Finance Act (X of 1994)]---Appeal to Appellate Tribunal---Right of appeal being in continuation of the original proceedings, in the absence of any express provision or intendment to the contrary, the appeal is not to be governed by any subsequent amendment in the law---Where the lis commenced much before the amendment was introduced in S.134 (5), Income Tax Ordinance, 1979 by Finance Act, 1994, all the appeals relating thereto shall be governed by the law as it stood before 1-7-1994. Lahore Development Authority v. Muhammad Saeed Mehdi, Commissioner, Lahore Division 1994 CLC…

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