Law: Azad Jammu and Kashmir Interim Constitution Act, 1974

Section: 42,44

Law: Civil Procedure Code (V of 1908)

Section: O.XIV,R.2

[Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974)]......Ss 42 & 44---Writ petition---Dual charge as Income-tax Officer and Deputy Collector, Excise & Taxation---Function of making survey---Basic appointment was in dual capacities, as an employee of the Income-tax Department and as a functionary of the Excise and Taxation Department---Mere fact that at the relevant time when functions for making survey of income was assigned he was not posted as Income-tax Officer would not affect his appointment as a functionary of Income-tax Department, especially so when his services had been placed at the disposal of Azad J&K Council as an employee of Income-tax Department---Findings of High Court that as the Deputy Collector, Excise and Taxation was not a subordinate to Income-tax Department at the time of the assignment of aforesaid survey, therefore, he could-not be assigned the function of making survey of income, held, were erroneous and not sustainable. (b) Azad Jammu and. Kashmir Interim Constitution Act (VIII of 1974)--- ----Ss. 42 & 44---Writ petition---Appeal to Supreme Court---New point---Point was not raised in High Court nor the same was mentioned in concise statement---Held, same could not be permitted to be raised before Supreme Court. (c) Civil Procedure Code (V of 1908)--- ----O.XIV, R. 2---Mixed question of fact and law---Question of fact or a mixed question of law and fact to be specifically pleaded by the parties in civil matters or for that matter in the writ jurisdiction---Mere vague ambiguous allegation of general nature which did not make the opposite-party alive to the contention raised, could not be interpreted to mean that a party in fact had alleged the fact which rendered a particular act as invalid. (d) Azad Jammu and Kashmir Interim Constitution Act (VIII of 1974)--- ----S. 44---Income Tax Ordinance (XXXI of 1979), Ss. 65 & 129--­Constitutional jurisdiction---Question of fact---Question of fact could not be resolved in writ jurisdiction---Proper forum to seek relief on the basis of such ground was by way of appeal to the Appellate Authority as envisaged under the provisions of Income Tax Ordinance, 1979 and not…

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