Law: Income Tax Ordinance, 1979

Section: 136(1)

(a) Interpretation of statutes--- ---- Fiscal law---Law as prevailing in the assessment year is applicable. (b) Interpretation of statutes--- ----Principles---No law is to be interpreted in such manner as to render any other provision of law as redundant and superfluous. (c) Income Tax Ordinance (XXXI of 1979)-----S. 136(1)---Reference to High Court---Essentials---Jurisdiction of High Court---Nature---Question of law---Every question of law must not be referred to the High Court, there has to be some substance in the same--¬Where the answer to a question raised is patently clear and free from any doubt same is not to be referred to the High Court though it may be a question of law. In the income-tax matters the High Court does not exercise appellate jurisdiction. The High Court exercises advisory jurisdiction only. While invoking advisory jurisdiction of the High Court opinion is sought on a point of law for guidance of Income-tax Appellate Tribunal. The opinion of High Court is to be sought where any difficulty arises or there is any ambiguity in law which may admit of two interpretations or two views are possible. However, if the provision of any law is very obvious and clear and there is no ambiguity, confusion or room for taking two different views or arriving any other interpretation than the one, given by the Tribunal, the opinion of High Court is not required and, thus, the advisory jurisdiction of the High Court is not to be invoked. In the present case the provision contained in subsection (17) of section 12 is so clear and obvious that it is not necessary that the invocation of advisory jurisdiction of High Court is required. Where the answer to a question raised is patently clear and free from any doubt it is not to be referred to the Nigh Court, though it may be a question of law. Every question of law must not be referred to the High Court. There must be some substance in it. 1986 PTD 373 approved. 1970 SCMR 872 and 1967 PTD 265 fol. ORDER In all the above reference applications, following common questions are sought to be referred to the Honourable High Court under section 136(1) of the Income-tax Ordinance, 1979. (1)Whether in the facts and…

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