Law: Income Tax Rules, 1982

Section: R.160

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Rules, 1982----R.160---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Power of Receiver---Sealing of premises by Receiver ---Validity--¬Receiver was not competent to seal premises though he was competent to take control of the business. (b) Income Tax Rules, 1982----R.160---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Power of Receiver---Threat of arrest ---Assessee was threatened of arrest by Receiver---Validity---Receiver was directed by the High Court that neither he could cause any unlawful harassment nor he could extend threat of arrest to the assessee---Receiver was directed to deseal the premises. ORDER Grievance of the petitioner in this case is that the petitioner company had no notice of proceedings for assessment made by the assessing authority and that the demand notice was not served, and despite that Receiver was appointed. Second grievance of the petitioner is that the Receiver travelled beyond his authority by sealing the premises and also by raiding premises of the petitioner. Third grievance is that the Receiver is threatening arrest of petitioner for which he has no lawful authority. Sh. Akbar Ali, Special Officer of the respondents appeared alongwith Mr. Shafqat Mehmood Chohan, learned legal advisor of respondents. Latter submits that the department made hectic efforts to make personal service of the notice but there was none to receive the same. He further explained that notice was served to the Chartered Accountant of the petitioner. However, learned counsel for the respondents has no cavil with the proposition that the Receiver cannot seal the premises nor can arrest the petitioner and that power to arrest is exercisable by the assessing authority in accordance with the provisions of Income Tax Ordinance and the rules framed thereunder. 2. In this view of the matter, the Special Officer of respondents who was present in Court is directed to serve demand notice to the petitioner, today. Learned counsel for the respondents and also representative of respondents have stated that…

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