Law: Income Tax Act, 1922

Section: 34,34(2)

Martial Law Regulations Nos. 43 and 48 of 1958 -Paragraphs 2, 3, 4 -- Regulation No. 43 promulgated on 3rd November 1958 -- Benefits of the regulation -Whether available to such declarants to whom notice under Income-tax Act calling return of income was issued but no return filed before 3rd November 1958 -- Held no -Declaration of "excess income" -Whether includes declaration of no "excess income" or a negative "excess income" -Held no -- Words "any person who has never filed his return of income" occurring in para 2(iv) -Do not include a person from whom a return had already been asked for by the Department -- Provisions in nature of exceptions to Income-tax Act (XI of 1922) -Provision of para 2(i), (ii), (iii) do not come into play unless an "excess income" was shown -Assessee against whom provision of Income-tax Act had already been brought into operation not entitled to the concession of para 2(iv) -- JUDGMENT {The judgment of the court was delivered by CORNELIUS, C. J.}.---This appeal comes before the Court on a certificate granted by the High Court, which is based purely on the point of valuation. The order under appeal was one by a Division Bench dismissing a petition for a writ filed by the appellant Company, Messrs. Haji Khalil Ahmad, Haji Abdul Aziz, to call in question certain actions of the Income-tax Department in respect of the assessment of the firm to income-tax for the assessment years 1957-58 and 1958-59. The object of the writ petition was to assert that the assessee had a right to protection under Martial Law Regulation No. 43. The facts are simple. This firm had never filed any return, although it had carried on cotton ginning business at Bahawalpur during the cotton seasons for 1955-56 and 1956-57. The matter came before the Income-tax Officer on an application for registration as a partnership, when the Income-tax Officer issued a notice under Section 34 of the Income-tax Act, requiring the assessee to furnish the statutory statement of its detailed income within 35 days of the receipt of the notice. Notice was served on the 3rd May 1958, and the statutory statement was accordingly due on the 8th June 1958. No return was furnished in…

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