| Citation(s) |
|---|
| 1964 SLG 150 1964 SLD 150 1964 PTD 739 1965 PLD 11 (1964) 10 TAX 56 |
Dacca High Court
Petition No. 157 of 1963, decision dated: 6-3-1964.
A. SATTAR AND S. ALI, JJ.
A. F. M. Mesbeh-ud-Din and Matin Khan Chowdhury, for the
Respondent No. 1. Syed A.B. Mahmud Hassain, Senior Government Pleader, and Mohd, Jani Alam, Advocate Government Pleader, for the
Respondent No. 2. S. M. Amin Azhar and Sulon Ahmed, No. 3.
Petition No. 157 of 1963, decision dated: 6-3-1964.
A. SATTAR AND S. ALI, JJ.
A. F. M. Mesbeh-ud-Din and Matin Khan Chowdhury, for the
Respondent No. 1. Syed A.B. Mahmud Hassain, Senior Government Pleader, and Mohd, Jani Alam, Advocate Government Pleader, for the
Respondent No. 2. S. M. Amin Azhar and Sulon Ahmed, No. 3.
CHITTAGONG ENGINEERING AND ELECTRICAL SUPPLY COMPANY LIMITED CHITTAGONG
v.
Income Tax OFFICER, COMPANIES CIRCLE IV, CHITTAGONG AND OTHERS
Law: Income Tax Act, 1922
Section: 10(2)(vii),34(2),46(5A),46(7)
Income-tax Act, 1922 -Sections 10(2)(vii), 34(2), 46(5A), 46(7) -- Reassessment -Property acquisitioned by Government -No award for compensation and no payment received by assessee in assessment year -Amount of compensation, whether can be estimated and assessed to tax in assessment year -Held no -Question of limitation, whether comes into play -Held no -- Recovery of tax -Recovery certificate covering demands of several years issued -Assessment orders for some years set aside in appeal -Recovery certificate, where remains operative -Held no -- High Court -Powers -Question raised before High Court related to disputed question of fact -Whether can be answered on the basis of affidavit -Held no -- Writ -Certiorari -Mandamus -Alternative remedy under Income-tax Act -Whether adequate -Held yes -Remedy not availed of by assessee -Whether writ for direction in the nature of certiorari or mandamus lies -Held no -- Constitution of Pakistan, 1962 -Art. 98(2)(a)(ii) -Scope of Acquisition of undertaking by Government -Compensation payable on assessment of valuation by Arbitrator -Income-tax Officer not competent to value assets himself and tax any profits -- Acquisition of assets by Government -Whether 'sale' -Question left open -- Recovery proceedings -Limitation -Question of fact -Not allowed to be raised in writ -- Writ -Certiorari -Mandamus -Not available if alternative remedy provided in Statute not availed of -- Recovery of tax -Certificate pertaining to assessment set aside in appeal -Not operative - JUDGMENT The judgment was delivered by SATTAR J}.-M/s. Chittagong Engineering and Electric Supply Company Limited filed this petition under Article 98(2) of the Constitution and obtained a Rule on (1) The Income-tax Officer, Companies Circle IV, Chittagong, (2) The Deputy Commissioner, Rajshahi, and (3) the Manager, Habib Bank, Nawabganj, Rangpur, to show cause why the Assessment Order for the Assessment Year 1953-54 should not be declared as illegal, void and of no legal effect and the notices issued under Section 46 (5A) of the Income-tax Act, 1922 dated the 12th March 1963 should not be declared to have been issued without lawful authority and as such of no legal…
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