| Citation(s) |
|---|
| 1998 SLG 465 1998 SLD 465 1998 PTD 3497 (1998) 78 TAX 1 |
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 Petitioner, Kh. Saeed uz Zafar, D.A.G. with Muhammad Ilyas Khan, M Amir Sohail, Muzamil Akhtar, Shafqat Mahmood Chohan and Abdul Rashid for
Respondents.
Writ Petition No.282 of 1998, heard on 16-04-1998
MALIK MUHAMMAD QAYYUM, J
Syed Mansoor Ali and Imtiaz R. Siddiqui for Petitioner, Kh. Saeed uz Zafar, D.A.G. with Muhammad Ilyas Khan, M Amir Sohail, Muzamil Akhtar, Shafqat Mahmood Chohan and Abdul Rashid for
Respondents.
NASIR MAHMOOD DAR and others
VS
FEDERATION OF PAKISTAN and others
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---Constitutional petition--¬Circular No. 15, dated 6-11-1997 issued by Central Board of Revenue ---Vires of---Payment under Golden Hand Shake Scheme, whether tantamount to salary and as such taxable---Determination---Power vested in the Adjudication Authorities--- Extent--- Circular No.15 issued by Central Board of Revenue curtailing powers vesting in the Adjudicating Authorities was declared to be without lawful authority and of no legal effect---High Court directed Adjudicating Authorities to decide the matter independently of the said Circular. 1993 PTD 766 ref. JUDGMENT This judgment shall dispose of the following writ petitions in all of which circular issued by the Central Board of Revenue on 6-11-1997 has been challenged. Writ Petitions Nos.27604, 27819, 28031, 28765, 28766, 28767, 28768, 28769, 28770, 28771, 28772,28773, 28774, 28775, 28776, 28777, 28778, 28779, 28780, 28784,28785,28786, 28787, 28788, 28789, 28790, 28791,28792, 28793,28794, 28795,28796, 28798,28799, 28800,28801, 28802,28803, 28804, 28809,29085,29164, 29343, 29495, 29496, 29497, 29498, 29499, 29501,29502, 29503,29504, 29505,29506, 29507,29508, 29509, 29510, 29511,29512, 29513,29514, 29515, 29516, 29517,29518, 29519,29520, 29521, 29522, 29523, 29524, 29525,29526, 29527, 29528, 29529, 29530, 29531,29532, 29533,29534, 29535, 29536, 29609, 29683, 29696, 29738, 28163, 28388, 28389, 29589, of 1997, 282, 284, 330, 362, 363, 364, 365, 366, 367, 368, 369, 370, 371, 372, 373, 414, 551, 666, 667, 835, 836, 837, 838, 839, 840, 841, 842, 960, 1018, 1396, 1682, 2543, 3617, 4057, 4058, 4059, 4060, 4061, 4062, 4063, 4064, 4065, 4066, 4067, 4068, 4069, 4806, 5054, 2865, 5234 and 5940 of 1998. 2. Mr. Imtiaz R. Siddiqui, Advocate has contended that the Central Board of Revenue has no jurisdiction to issue any circular as to curtail the…
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