Law: Income Tax Ordinance, 1979

Section: 53,87,129

Law: Constitution of Pakistan, 1973

Section: 185(3),199

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 53.& 87---Constitution of Pakistan (1973), Art. 185(3)---Advance payment of income-tax---Failure to pay---Issuance of demand notice under S.87, Income Tax Ordinance, 1979 for recovery of advance income-tax--¬Validity---Assessing Officer not being authorised by law; could not effect recovery of advance income-tax in case of failure to pay the same on time under S.53 of -Income Tax Ordinance, 1979---High Court had rightly declared the demand notice to be without jurisdiction and unlawful---Leave to appeal was refused by Supreme Court. (b) Constitution of Pakistan (1973)--- ---Art.199---Constitutional petition---Maintainability---Alternate adequate remedy, non-availing of---Orders passed without jurisdiction---Where order passed by the Authority was without jurisdiction and unlawful there would be no bar to the filing of Constitutional petition under Art.199 of the Constitution. (c) Income Tax Ordinance (XXXI of 1979)- ---Ss. 53 & 129---Failure to pay advance income-tax---Appeal--¬Maintainability---Assessee instead of filing appeal under S.129 of Income Tax Ordinance, 1979 filed Constitutional petition against the demand notice for the recovery of tax---Validity---Appeal would lie only against the order passed under the provision of law mentioned in S.129 of Income Tax Ordinance, 1979---Section 53 of Income Tax Ordinance, 1979, . having not been mentioned in S.129 of the Ordinance, appeal was not competent. (d) Appeal- ---- Right of appeal is a creature of statute and there can be no right of appeal unless the statute conferred the same. ORDER HAMID ALI MIRZA, J.---This civil petition for leave to appeal is directed against the order, dated 5-7-1999 passed by a learned Division Bench of High Court of Sindh, whereby Petition No.282 of 1999 (Pak-Saudi Fertilizers Ltd. v. Federation of Pakistan and 4 others) was allowed, thereby the impugned order passed under section 53(1) of the Income Tax Ordinance, 1979 (hereinafter called the Ordinance, 1979) by petitioner No.4 was set aside. 2. The brief facts of the case, as stated, are that respondent No. 1 was liable to pay advance income-tax under section 53 of the…

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