Law: Income Tax Ordinance, 1979

Section: 129

Income Tax Ordinance (XXXI of 1979)---S.129 [as amended by Finance Ordinance (XXI of 2000)] --- C. B. R Circular No. 3 of 2001, dated 23-5-2001---Prospective in effect--­Constitution of Pakistan (1973), Art. 199---Constitutional petition ---Precondition for filing appeal to deposit 15 % of the amount of tax assessed--­Petitioner against assessment year 1998-99 filed appeal before Commissioner of Income-tax (Appeal) who directed him to deposit 15%, of the amount of tax assessed in view of the amendment made in S.129 of Income Tax Ordinance, 1979 through Finance Ordinance, 2000--­Validity---Appeal of petitioner filed against assessment year 1998-99 did not fall within the mischief of such amendment as having-been clarified by Central Board of Revenue through Circular No. 3, dated 23-5-2001 that such amendment was prospective in operation and would not apply to any previous assessment year---Appeal of petitioner, had been entertained and decided by Commissioner of Income-tax (Appeal) without requiring him to deposit 15% tax demand in view of interim order of High Court passed in Constitutional petition---Grievance petitioner having stood redressed, Constitutional petition was disposed of having borne fruit. THIS ORDER PASSED BY : Through the present writ petition the petitioner called into question the amendment introduced through Finance Act, 2000 whereby the provision of section 129 of the Income Tax Ordinance, 1979 was amended and for filing an appeal from the assessment order pre-condition of deposit of 15 % of the tax assessed was imposed. 2. An assessment order for assessment year 1998-99 was passed in the case of the…

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