Law: Income Tax Ordinance, 1979

Section: 65

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance, 1979 (XXXI of 1979)-- —-S. 65 read with Constitution of Pakistan, 1973, Art. 199-Corporate status ofpetitioner was not properly determined—Whether provisions of Section 65 could be invoked and whether writ jurisdiction could be invoked without exhausting alternate remedy—Questions of—It is well settled that receiving or obtaining certain interpretation of a particular provision of law from any department would not constitute information as required by Section 65— Contention that petitioner having not availed alternate remedy, is not entitled to invoke constitutional jurisdiction—Preconditions for invoking Section 65 were absent and action taken by respondent No.l and confirmed by respondent No.2 lacked in jurisdiction—Held: Where action ol an authority is challenged on ground of lack of jurisdiction, aggrieved parly is entitled to invoke constitutional jurisdiction without availing or exhausting alternate remedies-Petition accepted. (1971) 80 (TR 188, PUD 1990 SC 349. PLD 1971 SC 205, 1972 SCMR 257, 1989 PTD 1141, 40 1TR 191, 40 ITR 170 and 101 ITR 637 rcl. JUDGMENT Saleem Akhtar, J.--The petitioner was originally incorporated under the name and style of Pak Autos Ltd. Thereafter, it came to be known as Haii ? gt;n Industries Ltd.. a private limited company in respect of which a certificate was issued by the Registrar Joint Stock Companies, Karachi. On 29.11.1973 it was nationalised under the Economic Reform Order 1972 and its name was changed to Republic Motors Ltd. By an order passed in exercise of the powers conferred by Article 7B (l)(a)(i) of the Economic Reform Order 1972 the Federal Government acquired the whole of the shares from all the share holders of the Republic Motors. By an order dated 12.7.1974 the management of the Republic Motors Limited and the shares or proprietor}’ interest acquired by the Federal Government were transferred to PACO. According to the petitioner the PACO is wholly and solely owned by the Federal Government for all practical purposes and thus the petitioner is a corporation owned by the Government. The Income Tax assessments of the petitioner from the date of nationalisation uplo the year 1985-Sd ,ere…

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