Law: Income Tax Ordinance, 1979

Section: 2(43),62,130(1)

Income Tax Ordinance (XXXI of 1979)---Ss. 2(43), 62 & 130(1) [as amended by Finance Act (XII of 1994) and Finance Act (IX of 1996)]---Re-opening of assessment for year 1991-92 through order, dated 28-2-1998---Appeal against, such order before Appellate Authority---Payment of Rs.25 instead of Rs.1000 as appeal fee---Non-making good such deficiency by assessee---Validity---Date of filing of appeal would be relevant for payment of such fee, and not the date of filing of return or initiation of proceedings by original Authority---World "tax" as defined in S.2(43) of Income Tax Ordinance, 1979 had nothing to do with rate of appeal prescribed in S.130(1) thereof, which could not be connected with or made relatable to assessment year---Appeal was dismissed as non-maintainable. Lahore Development Authority, Lahore and another v. Muhammad Saeed Mehdi, Commissioner Lahore Divisions, Lahore and another, 1994 CLC 2313 and Maharajah of Pithapuram v. Commissioner of Income Tax 1945 13 ITR 221 rel. ORDER This is an application under section 136(2) of the late Income Tax Ordinance, 1979 alleging that following questions of law arise out ofthe impugned order of the Income Tax Appellate Tribunal Lahore Bench, dated 6-12-2000. (1) Whether in view of the facts and the circumstances of the case, was applicant/assessee required to pay Rs. 1,000 instead of Rs.25 'under section 130(1) of the Ordinance as appeal fee for the assessment year 1991-1992, in view of the amendments and in said section through Finance Act, 1994 and 1996? (2) Whether in view of the facts and the circumstances of the case, had the Tribunal correctly interpreted the decision, dated 14-4-1997 of the Single Bench of the Hon'ble Lahore High Court, Lahore in Writ Petition No9212 of 1997 that "the fee is to be paid in accordance to the law applicable on the date of filing the appeal"? (3) If the answer of the question No.2 is affirmative, then, was the decision, dated 14-4-1997 of the Single Bench of the Hon'ble Lahore High Court, Lahore in Writ Petition No.9212 of 1997 in accordance with the provisions of the Income Tax Ordinance, 1979? (4) Whether in view of the facts and the circumstances of the case, was the…

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