Law: Income Tax Ordinance, 1979

Section: 93(2),85

Law: Wealth Tax Act, (XV of 1963)

Section: 30,ChapterVI,45A,30C

(a) Wealth Tax Act (XV of 1963)----Chap. VI---Constitution of Pakistan (1973), Art.199---Constitutional petition---Alternate statutory remedy if not efficacious ---Maintainability--­Where the petitioner had the remedy under Chap. VI, Wealth Tax Act, 1963 but same was not efficacious and speedy, Constitutional petition was maintainable under Art. 199 of the Constitution. Premier Cloth Mills v. Sales Tax Officer PLD 1972 SC 257 and Nagina Silk Mills Ltd. v. I.T.O and another PLD 1963 SC 322 ref. (b) Wealth tax--- ----Assessment--=Constitutional petition---Maintainability of such petition--­Scope---High Court, under its Constitutional jurisdiction cannot sit and enquire into the mode of assessment adopted and its vires---High Court, however, has to satisfy itself about the legality of the mode adopted for issuing notice of demand and the prejudice if any caused to the petitioner--­Constitution of Pakistan (1973), Art. 199. (c) Wealth Tax Act (XV of 1963)--- ----Ss.30-C & 45-A---Income Tax Ordinance ~XXXI of 1979), S.93(2)--­Recovery of tax---Notice---Essentials---1f -the notice under S.30-C is not given to the assessee in Form C (format of notice under S.30-C), Provisions of S.45-A, Wealth Tax Act, 1963 would not cure the irregularity or omission on the part of the department. In notice under section 30-C of the Wealth Tax Act, 1963, assessee is informed about the sum assessed and the penalty determined and payable by him. He is also put to notice that in case the amount be not paid he shall be liable to further penalty and to the issuance of warrants of distress and the notice to exercise the rights of appeal within 30 days of the receipt of the said notice. In the present case notice under section 93(2) of Income Tax Ordinance, 1979, apart from informing the due date for payment of the sum mentioned, the assessee was informed that the proceedings shall be initiated against her under subsection (3) of section 93 of Income Tax Ordinance, 1979 to recover the amount as arrears. It was very clear from the impugned notice that the department had under Tax Recovery Rules framed under subsection (5) of section 93 of Income Tax Ordinance, 1979, further proceeded to…

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