| Citation(s) |
|---|
| 1992 SLG 195 1992 SLD 195 1992 PTD 1353 (1992) 66 TAX 1 |
Supreme Court of Pakistan
Civil Appeals Nos. 132/K to 144/K, 215/K of 1984, 106/K, 107/K; 127/K of 1985, 71/K, 279/K to 280/K of 1986 and 572/K of 1990 and CA. No. 617/K of 1990, decision dated: 18-11-1991, hearing DATE : 18-11-1991
MUHAMMAD AFZAL ZULLAH, C.J., SHAFIUR RAHMAN AND SAJJAD ALI SHAH, JJ
Nasrullah Awan and Shaikh Haider, Advocates Supreme Court with S.M. Abbasi, Advocate-on-Record for Appellant.Iqbal Naeem Pasha, Usman Ghani Rashid and Naseem Farooqui, Advocates Supreme Court with Nizam Ahmad and Faizanul Haq, Advocates-on-Record for Resp
Civil Appeals Nos. 132/K to 144/K, 215/K of 1984, 106/K, 107/K; 127/K of 1985, 71/K, 279/K to 280/K of 1986 and 572/K of 1990 and CA. No. 617/K of 1990, decision dated: 18-11-1991, hearing DATE : 18-11-1991
MUHAMMAD AFZAL ZULLAH, C.J., SHAFIUR RAHMAN AND SAJJAD ALI SHAH, JJ
Nasrullah Awan and Shaikh Haider, Advocates Supreme Court with S.M. Abbasi, Advocate-on-Record for Appellant.Iqbal Naeem Pasha, Usman Ghani Rashid and Naseem Farooqui, Advocates Supreme Court with Nizam Ahmad and Faizanul Haq, Advocates-on-Record for Resp
COMMISSIONER OF INCOME TAX, KARACHI
VS
EBRAHIM D. AHMAD and others
Law: Income Tax Act, 1922
Section: 15BB(4AA),15BB(1),7(1)
Law: Constitution of Pakistan, 1973
Section: 185(3)
(a) Income Tax Act (XI of 1922)---S.15-BB (4AA) & (1)---Constitution of Pakistan (1973), Art. 185(3)--¬Leave to appeal was granted to consider question as to whether High Court had correctly interpreted S.15-BB(4AA) & (1) of the Act. Commissioner of Income-tax, Punjab, N.-W.F.P. and Bahawalpur v. Mrs. E.V. Miller (deceased) represented by Mrs. Brickwood and another PLD 1959 SC (Pak.) 219 ref. (b) Income Tax Act (XI of 1922)--- ----S.15-BB (4AA) & 7(1)---Finance Act (XXI of 1972), Preamble---Financial Laws Order, 1972 [Post-Constitution President's Order 5 of 1972]--¬Amendment introduced by Finance Ordinance, 1972 by adding subsection (4AA) to S:15-BB of the Income Tax Act, 1922 stood effaced and could not be utilized for adjudicating on the rights of parties on account of the lapse of Finance Ordinance, 1972---Financial Laws Order, 1972 did not satisfy the requirement of any of the purposes for which powers under Art.279 of the Interim Constitution of Pakistan (1962); were conferred thus Financial Laws Order, 1972 was of no avail so far as revival of subsection (4AA) of S.15-BB of the Income Tax Act, 1922 was concerned. The amendment introduced by Finance Ordinance No. XXI of 1972 by adding subsection (4AA) to section 15BB had indeed the curative effect of making the law as modified from its very inception i.e. 1-4-1959. However, the Ordinance was itself a temporary statute, did not receive the approval of the National Assembly, lapsed on account of the Constitutional provision and being temporary in nature could leave no permanent consequences. The previous position got restored. The amendment stood effaced and it could not be utilised for adjudicating on the rights of the parties. The addition of subsection (4AA) to section 15BB of the Income Tax Act and the need for it by a Post-Proclamation Order does not satisfy the requirement of any of the purposes for which this power was conferred. Additionally, clause (4) of this Article 279 of the Interim Constitution of Pakistan (1962), provided that "any order made under this Article may be made so as to be retrospective to any date, not earlier than the twentieth day of December, 1971". In the effort…
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