Law:

Section:

Wealth Tax Act (XV of 1963)--- ----Ss. 2(2)(10), 27 & 45-A---Income Tax Ordinance (XLIX of 2001), Ss.2(65) & 208---Assessment of wealth tax---Authority to make assessment---Appeal---Legal point agitated in the case was that the assessment under the Wealth Tax Act, 1963 could only be made by a Deputy Commissioner appointed as Deputy Commissioner Wealth Tax under S.9 of Wealth Tax Act, 1963; and that assessments made by a Taxation Officer who was appointed under S.208 of Income Tax Ordinance, 2001 which included Deputy Commissioner, would not automatically be construed or taken to Deputy Commissioner under the Wealth Tax Act, 1963---Section 9 of Wealth Tax Act, 1963 empowered the Central Board of Revenue to appoint Deputy Commissioner for the assessment of wealth tax, whereas Taxation Officers, which also included a Deputy Commissioner Income Tax, were appointed under S.208 of Income Tax Ordinance, 2001---Authorities could not produce any document showing that Taxation Officers of the Income Tax were given additional authority to act as Deputy Commissioner under Wealth Tax Act, 1963---Held, that Taxation Officer would not have assessed appellant for the wealth tax, but it should have been a Deputy Commissioner appointed under the Wealth Tax Act, 1963 and thus matter would go back before the appropriate authority for proceedings in accordance with law---Order accordingly. ORDER TARIQ PERVEZ KHAN, C.J.---The only question that has been raised, framed and argued before -us is that the appellant has been assessed for payment of Wealth Tax for years, 1997-98 to 2000-2001. Amongst other grounds on merits and facts before the lower forum a legal point was agitated i.e. that the assessment under the Wealth Tax Act could only be made by a Deputy Commissioner appointed as Deputy Commissioner Wealth Tax under section 9 of the Wealth Tax Act and that assessment made by a Taxation Officer who was appointed under section 208 of the Income Tax Ordinance which includes Deputy Commissioner shall not automatically be construed or taken to be Deputy Commissioner under the Wealth Tax Act. 2. We have studied the two different provisions of law i.e. Wealth Tax Act and the…

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