Law: Income Tax Ordinance, 1979

Section: 157,165

Law: Income Tax Rules, 1982

Section: 205

Law: Constitution of Pakistan, 1973

Section: 207

Law: Legal Practitioners and Bar Councils Act, 1973

Section: 22(2)B

Income Tax Ordinance (XXXI of 1979)----Ss. 157 & 165---Income Tax Rules, 1982, S.205---Legal Practitioners and Bar. Councils Act (XXXV of 1973), S.22(2)B---Constitution of Pakistan (1973), Art.207--- Registration as Income Tax Practitioner---Petitioner submitted certificate of apprenticeship duly signed by Advocate with whom he claimed to have worked as an apprentice---Authority asked petitioner to furnish certificate to the effect that he had worked as apprentice for period of six months under supervision of either a Chartered Accountant, Cost and Management Accountant or Income Tax Practitioner having at least 10 years' standing---Petitioner challenged such direction of Authority as also R. 205, Income Tax Rules, 1982 whereunder Certificate required by Income Tax Authorities was to be produced---Advocate of High Court was although entitled as of right to appear, act and plead before any Court or Tribunal in Pakistan (except Supreme Court) on being appointed by concerned party through document in writing signed by that party, yet such right was entirely subject to provisions of Art.207 of the Constitution, Legal Practitioners and Bar Councils Act, 1973, Rules made thereunder and any other law for the time being in force---Income Tax Rules, 1982, were amply covered by the expression "any other law for the time being in force"---Mere fact that Advocate of High Court being Legal Practitioner was covered by definition of "authorized representative" under S.157, Income Tax Ordinance, 1979 would not entitle him as of right to be Income Tax Practitioner as well-Income Tax Practitioner would mean any person registered as such by Central Board of Revenue out of different categories of persons mentioned in S.157, Income Tax Ordinance, 1979 including retired officials of Income Tax Department not below the rank of Assistant Commissioner of Income Tax who had remained in service for period of more than 10 years---Where responsibility had been placed on Central Board of Revenue to certify whether certain person was fit to represent a party as Income Tax Practitioner, Board could legitimately put conditions in relation to his suitability or fitness to become Income Tax…

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