Law: Constitution of Pakistan, 1973

Section: 158(3)

Law: Income Tax Act, 1922

Section: 5(2)

Law: Central Board of Revenue Act, 1924

Section: 3

(a) Constitution of Pakistan (1962), Art. 58(3)---Leave to appeal-Granted by Supreme Court to consider construction of S. 5(2), Income-tax Act (XI of 1922).Leave to appeal in an income-tax matter was granted to consider the construction of section 5(2) of the Income-tax Act, 1922 enabling the Central Board of Revenue to assign cases to a Special Commissioner of Income-tax and whether the case against the respondent was duly assigned to such Special Commissioner. (b) Central Board of Revenue Act (IV of 1924), S. 3 ­(Rule-making power of Central Government)-"Rules to Regulate the Transaction of Business by the Central Board of Revenue", r. 3, ­Order transferring case from ordinary jurisdiction of Income-tax Officer to jurisdiction of Income-tax Officer (Investigation) signed neither by Member of Board nor by Secretary of Board but by a Section Officer-Held to have been made "without lawful authority" and of "no legal effect". Held, that order made by the Board (regarding transfer of cases from one jurisdiction to another) could be issued or notified over the signature of a Member of the Board or of the Secretary to the Board and not by a Section Officer in the Board. In fact in the instant case there was no order or decision by the Board or Member Taxation transferring cases including the case of the respondent from the jurisdiction of the Commissioner, Income-tax, East Pakistan, to the jurisdiction of the Commissioner, Income-tax (Investigation), Karachi. It is feasible that an order passed verbally by a competent officer is recorded by his subordinate, but in order to bear evidence of the order having been made by him the file is put up to him for signatures. In matters which are judicial or quasi-judicial in nature the order must, however, appear in the hand and under the signature of the officer who has made it. However, in the instant case not only do the notes in the file not indicate that the impugned order was made by the Member (Taxation) but even his signatures did not appear on the margin or beneath the note of the Section Officer. It may therefore be safely presumed that the function of the Board in this behalf was exercised by the Section Officer in…

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