Law: Companies Ordinance, 1984

Section: 2

(a) Income Tax Ordinance (XXXI of 1979)--Ss. 77, 74 & First Sched., Part IV, Para. B(2), Cl. ,(2)---Companies Ordinance (XLVII of 1984), S.2(28) & 2(30)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S:9---Liability in the case of deceased person---Liability for payment of tax in the case of private companies, firm and Association of Persons---Tax liability against public companies---Recovery-from deceased Director ---Validity-­Tax due from the public companies could- not be recovered from the deceased Director by resort to S.77 of the Income Tax Ordinance; 1979, which could be pressed into service for recovery of tax from a former Director, only when `tax payable by a private company could not be recovered'---Section 77 of the Income Tax Ordinance, 1979 neither even remotely authorizes recovery of tax outstanding against a public company, from its former Directors, nor does-it spell out any condition 'under which a public company could be deemed to be a private company---Steps initiated for recovery of tax liability of public companies from the assets of deceased Director were from the 'very beginning, contrary to law, arbitrary and unjust. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 74, 77 & First Sched., Part IV, Para. 13(2), Cl.(2) --- Companies Ordinance (XLVII of 1984), S.2(28) & 2(30)----West. Pakistan Urban Rent Restriction Ordinance (VI of 1959)---Income Tax Rules, 1982, Rr. 159 & 74---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Liability in the case - of deceased person---Liability for payment of tax in the case of private companies, firms and Associations of Persons---Tax liability against public companies---Legal heirs ---Assessee in default---Recovery of arrears from legal heirs without service of notice showing intention to treat them as assessee in default and also recovery of tax liability against public companies from the property of deceased Director ---Validity---Mal­administration was evident by continuing recovery proceeding ignoring that on the death of an assessee who was treated as a `defaulter', the efficacy of Recovery Certificate had come to…

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