Law: Income Tax Ordinance, 1979

Section: 134(3)

(a) Income Tax Ordinance (XXXI of 1979)---S. 134(3), proviso [as added by Finance Act (XII of 1994), effective from 1-7-1994]---Appeal to Appellate Tribunal---No appeal by an assessee shall lie before the income Tax Appellate Tribunal unless an amount not less than 50 of the amount of tax assessed has been paid. (b) Income Tax Ordinance (XXXI of 1979)--- ----S. 134(3), proviso [as added by Finance Act (XII of 1994]---Appeal to Appellate Tribunal---Appeal, right of---Principles---"Tax assessed" as used in proviso to S.134 (3), Income Tax Ordinance, 1979---Connotation---"Tax assessed" as used in S.134 (3) proviso, Income Tax Ordinance, 1979 refers to tax liability as created under the assessment order and modified by Appeal Commissioners order---Where, however, as a consequence of Appeal Commissioners order there remains no liability of the assessee to pay any tax, the assessee will not be required to pay any tax before filing an appeal in the Appellate Tribunal. 1995 PTD (Trib.) 4.82; 1995 PTD (Trib.) 1113; Letter No. 129(1) DTP-/94, dated 24-8-1994 and CIT v. Begum Mumtaz Jamal (1976) 33 Tax 288 ref. ORDER CH. IRSHAD AHMAD (JUDICIAL MEMBER).--Subsection (1) of section 134 of the Income Tax Ordinance, 1979 (the Ordinance) provides that an assessee objecting to an order passed by an Appeal Commissioner under any of the sections mentioned therein may appeal to the Appellate Tribunal. The proviso to subsection (3) of section 134 ibid added by Finance Act, 1994 effective July 1, 1994 provides that no appeal by an assessee shall lie before the Tribunal unless an amount not less than 50 % of the amount of tax assessed has been paid. The assessee has filed an appeal in this Tribunal against the Appeal Commissioners Orders without complying with the requirement of the proviso to subsection (3) of section 134 ibid and through a miscellaneous application has submitted that on the facts and in the circumstances of its appeal, it is not required to comply with the said requirement before filing the appeal. The matter has been placed before us to answer the office query whether the assessees appeal can be registered for hearing even if it has not paid the amount of tax…

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