Law: Constitution of Pakistan, 1973

Section: 199

Writ petition -- Status of assessee -- Adequate remedy -- Appeal effect -- Direction of appellate authority -- Assessing officer did not give appeal effect being challenged by the Department -- Whether assessee could be allowed to bypass the available adequate remedy -- Held no -- Constitutional petition -- Adequate remedy available -- Effect -- Adequate remedy of appeal being available to the petitioner, under Income Tax Ordinance, 1979, he could not be allowed to bypass the same and approach High Court straightaway under Art. 199 of the Constitution of Pakistan -- JUDGMENT The Judgment of the Court was delivered by JAWAID NAWAZ KHAN GANDAPUR, J. -- The petitioner, namely Haji Gula Khan, has alleged that the property known as "Sarhad Hotel Market", situated inside Dabgari Gate, Peshawar was jointly owned by him, Said Anwar, Jehanzeb Khan and Hamayun Khan. Through a family settlement the property in question was partitioned on 29-7-1989. Later, when a dispute arose between him and the other co-owners, the matter was referred to Arbitrators who gave their arbitration award. Vide the said award the family settlement was confirmed. Accordingly a suit was filed in the Court of Civil Judge, who not only accepted the partition deed, dated 29-7-1989 but also the arbitration award, dated 17-4-1989 and hence declared that the property stood partitioned with effect from 29-7-1989 and that M/s. Said Anwar, Jehanzeb Khan and Hamayun Khan had become owners of specific shares of the property. The name of the petitioner was, therefore, deleted from its ownership. The petitioner further alleged that he is an existing assessee of income-tax and wealth tax and have been filing return in this respect regularly under the relevant provisions of law. Accordingly he and the other owners filed a statutory return under the Income Tax Ordinance, 1979 and the Wealth Tax Act, 1963 in their individual capacities. Respondent No. 1 did not accept the declaration filed by the petitioner and thus made assessment, under the Ordinance/Act, in respect of the years 1990-91 and 1991-92, and assessed net wealth of Rs. 38,70,000 and 36,000 respectively. 2. Aggrieved by the said assessment the…

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