Law: Income Tax Rules, 1982

Section: 158,158,161,162

Income Tax Rules, 1982----Rr. 158, 159, 161 & 162---Constitution of Pakistan (1973) Art. 199--­Constitutional petition---Appointment of Receiver ---Notice to show cause--­Petitioner was appointed as Official Receiver within the meaning of Rr.158, 159 & 161 of the Income Tax Rules, 1982---Defaulter was arrested for non­payment of utility bills---Receiver served the warrant under R.162(2) of the Income Tax Rules, 1982 upon the Superintendent Jail for continued detention of the defaulter till the recovery of income-tax/wealth tax---Defaulter was released by the Income-tax Authority after recovery of Rs.2 crores and further taking Bank guarantee in the sum of Rs.1 crore---Defaulter left the country---Income-tax Authorities refused to pay remuneration to Receiver on the ground that recovery was not effected on account of the efforts of the Receiver but that of the Department itself---Contention of the Department was that Revenue had only authority under 8.158 of the Income Tax Rules, 1982 to initiate proceedings for attachment or arrangement of the business of defaulter and had no authority to take coercive measures against the defaulter such as arrest of detention as per his terms and conditions of appointment--­Validity--Controversy between the parties was a factual controversy which could not be resolved under the Constitutional jurisdiction of the High Court---Matter was sent to Chairman, Central Board of Revenue, by the High Court with direction to constitute high powered committee to initiate proceedings against -the official /officer who provided the facility to the defaulter to leave the country---Such committee shall also complete the process of the subject-matter of remuneration of Revenue and in case the said Committee had come to the conclusion that Receiver's claim was genuine and correct, then the amount shall, be released forthwith. Muhammad Younas's case 1993 SCMR 618 and Hafiz Muhammad Arif Dar's case PLD 1989 SC 109 rel. THIS JUDGMENT DELIVERED BY: The brief facts giving rise to this writ petition are that respondents appointed the petitioner as official receiver within the meaning of Rules 158, 159 and 161 of the Income Tax Rules, 1982 to…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492