Law: Income Tax Ordinance, 1979

Section:

(a) Civil service--Modus operandi of ex-civil servants in prolonging the litigation and ultimately making an absolutely unearned gain at the cost of the public exchequer was deprecated by Supreme Court with observation that Courts and forums concerned must keep a careful watch on this tendency so as to curb it.(b) Administration of justice-------Courts and forums of law have to exercise vigilance so as not to be duped by the interplay of technicalities which do not go to the root of the case in so far as the dictates of substantial justice are concerned---Right to obtain justice as is ordained by Islam has become inviolable right of citizens of Pakistan---One who seeks justice must be ready to see justice being done to the other side.Supreme Court emphasized the vigilance to be exercised by the Courts and forums of law so as not to be duped by the interplay of technicalities which do not go to the root of the case in so far as the dictates of substantial justice are concerned. Since the introduction of Islamic Law and jurisprudence in the Constitutional set up including the Objectives Resolutions enacted by the first Constituent Assembly in 1949, the emphasis on real substantial justice has increased manifold. So much so that although it is not enshrined in the Constitution as a fundamental right, in the entire constitutional set up the right to obtain justice as is ordained by Islam, has become inviolable right of citizens of Pakistan. One who seeks justice must be ready to see justice being done to the other side. When the other side is the Government or any State institution or functionary acting on behalf of the State, it is the duty of a litigant for justice against the State not to shirk the responsibility of being just to the adversary also.In the 'exercise to do justice in accordance with law the Courts and forums of law cannot sit as mere spectators as if at a high pedestal; only to watch who out of two quarrelling pa; ties wins.On the other hand deep understanding and keen observance of proceedings is a sine qua non for doing justice in the constitutional set up of Pakistan: Those rules of adversary system based merely on technicalities not reaching…