Case Details

Citation(s)
1998 SLG 508 1998 SLD 508 1998 PTD 3906
Lahore High Court
Writ Petition No.282 of 1998, heard on 16-04-1998
MALIK MUHAMMAD QAYYUM, J
Syed Mansoor Ali and Imtiaz R. Siddiqui for Petitioners. Kh. Saeed-uz-Zafar, Dy. Attorney-General for Pakistan assisted by M. Amir Sohail and Muzamil Akhtar for
Respondent No. 1. Muhammad Ilyas Khan and Shafqat Chohan for
Respondents Nos.2 and 3. Mian Abd

NASIR MAHMOOD DAR and 27 others

VS

FEDERATION OF PAKISTAN, MINISTRY OF FINANCE ECONOMIC AFFAIRS AND STATISTICS through its Secretary, Islamabad and 3 others COMMISSIONER OF WRALTH TAX Vs ANIL KUMAR AGGARWAL

Law: Income Tax Ordinance, 1979

Section: 8

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)----S.8---Constitution of Pakistan (1973), Art. 199---C.B.R. No. 15, dated 6-11-1997---Constitutional petition---Maintainability---Golden Handshake Scheme---Discretion of Adjudicating Authorities under Income Tax Ordinance, 1979 was curtailed by Central Board of Revenue and amounts received under Golden Handshake Scheme was declared as salary vide a circular---Effect---Circular issued by Central Board of Revenue was declared to be without any lawful authority---Adjudicating Authority was to decide independently of the C.B.R. Circular about nature of amount---Amounts withheld or disbursed under the said circular were to be refunded to petitioners. Messrs Central Insurance Company and others v. Central Board of Revenue, Islamabad and others 1993 SCMR 1232 ref. JUDGMENT This judgment shall dispute of the following writ petitions in all of which circular issued by the Central Board of Revenue on 6-11-1997 has been challenged. (1) Writ Petition No.282 of 1998, (2) Writ Petition No.27684 of 1997, (3) Writ Petition No.27819 of 1997, (4) Writ Petition No. 28831 of 1997, (5) Writ Petition No. 28765 of 1997, (6) Writ Petition No.28766 of 1997, (7) Writ Petition No. 28767 of 1997, (8) Writ Petition No: 28768 of 1997, (9) Writ Petition No. 28769 of 1997, (10) Writ Petition No. 28770 of 1997, (11) Writ Petition No. 28771 of 1997, (12) Writ Petition No. 28772 of 1997, (13) Writ Petition No. 28773 of 1997, (14) Writ Petition No. 28774 of 1997, (15) Writ Petition No. 28775 of 1997, (16) Writ Petition No. 28776 of 1997, (17) Writ Petition No. 28777 of 1997, (18) Writ Petition No.28778 of 1997, (19) Writ Petition No. 28779 of 1997, (20) Writ Petition No. 28780 of 1997, (21) Writ Petition No. 28784 of 1997, (22) Writ Petition No. 28785 of 1997, (23) Writ Petition No. 28786 of 1997, (24) Writ Petition No. 28787 of 1997, (25) Writ Petition No. 28788 of 1997, (26) Writ Petition No. 28789 of 1997, (27) Writ Petition No. 28790 of 1997, (28) Writ Petition No. 28791 of 199 7. (29) Writ Petition No. 28792 of 1997, (30) Writ Petition No. 28793 of 1999, (31) Writ Petition No. 28794 of 1997, (32) Writ Petition No. 28795 of 1997, (33) Writ Petition No.…
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