Law: Income Tax Act, 1922

Section: 34,66

Law: Income Tax Ordinance, 1979

Section: 136(1)

Law: Constitution of Pakistan, 1962

Section: 98

Income Tax Act, 1922 -- Section 66 -- Constitution of Pakistan, 1962 -- Article 98 - Reference to High Court - Writ petition -- Reference application pending decision before the High Court - Remedy on the same question as raised in the reference application -- Whether can be sought under Article 98 of the Constitution - Corresponding Sections: Income-tax Ordinance, 1979 -- Section 136(1) - JUDGMENT S.A. RAHMAN, J. By a petition under Art. 98 of the Constitution, Messrs Steel Brothers and Company Limited, Karachi, sought a declaration from the High Court of West Pakistan, Karachi Bench, to the effect that the assessment proceedings, started by the Income-tax authorities, against the petitioner Company, under Section 34 of the Income-tax Act, in respect of the year 1961-62 and the threatened proceedings for the years 1962-63 and 1963-64, were unlawful and of no legal effect. A further declaration was prayed for that the apportionment of the Managing Agency remuneration, payable to the petitioner-company on a 50 per cent basis, was reasonable for all these assessment years. A third declaration was also asked to the effect that the undertaking given to the petitioner-company by the Central Board of Revenue in the course of negotiations in 1964, to keep the demand for additional tax on the London 50% of the Attock Oil Company Managing Agency remuneration, in abeyance, for the assessment years 1959-60 to 1963-64 inclusive, was legally valid and binding on the respondents and for seeking consequential reliefs flowing from these declarations. This petition was summarily dismissed by the High Court on the ground that a reference to the High Court covering the same law points, had been made by the Income-tax Appellate Tribunal at the instance of the Income-tax authorities, as well as on the prayer of the petitioner-company, and it was still pending decision. The petitioner-company seek special leave to appeal from the order of the High Court. We have heard Mr. Muhammad Fazlur Rehman, in support of the petition. He has attempted to argue before us that…

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