Law: Wealth Tax Act, (XV of 1963)

Section: 14,14(2),16,16(2),16(3),16(5),17,25

Law: Constitution of Pakistan, 1973

Section: 199

(a) Wealth Tax Act (XV of 1963)--- ----Ss.17, 16, 14 & 25---Constitution of Pakistan (1973), Art.199--- Constitutional petition---Wealth escaping assessment---Notices under S.17 of Wealth Tax Act, 1963 were issued for submission of wealth tax returns which we not complied with---Notices under Ss.14(2), 16(4), 16(2) and show-cause notice under S.16(3) of Wealth Tax Act, 1963 were later on else issued ---Assessee attended the office and sought adjournment which was granted ---Assessee, on adjourned date again sought adjournment which was not granted by the Assessing Officer and assessments were finalized under S.16(5) of Wealth Tax Act, 1963---Relief was granted by the Commissioner of Wealth Tax on revision---Assessee filed Constitutional petition and contended that assessment order was passed without providing personal hearing as adjournment was not granted ---Assessee also challenged the service of notice under S.14, jurisdiction of Assistant Commissioner and issuance of show-cause notice under S.16(3) instead of 164) of Wealth Tax Act, 1963---Validity---Assessee appeared before Assessing officer but 'I'd not file reply of show-cause notice and request was made for another adjournment which was not granted, assessee, thus, failed to file reply of the show-cause notice within time in spite of providing opportunity-- -Nobody should be allowed to get benefit of his own misdeeds---Petition was dismissed in circumstances. 1990 PTD 389; 1995 PTD 393 and 14 ITR 548 ref. Raja Muhammad Fazal's case PLD 1975 SC 331; Wali Muhammad's case PLD 1974 SC 106; Tufail Muhammad's case PLD 1965 SC 269; Sardar Pritam Singh's case (1985) 154 ITR 133; Rama Waters' case 1991 PTD 272; Muhammad Afzal's case PLD 1995 Quetta 50 and Sayed Muhammad Arif Ali's case 1969 SCMR 239 rel. (b) Constitution of Pakistan (1973)--- ----Art.199---Constitutional jurisdiction of High Court---Scope---High Court had no jurisdiction to substitute its own decision in place of the decision of the Tribunal below. Mussaduq's case PLD 1973 Lah. 600 rel. (c) Wealth Tax Act (XV of 1963)--- ----Ss.l7, 16 & 25---Constitution of Pakistan (1973), Art.199--­Constitutiotial petition---Wealth escaping…

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