Law: Income Tax Appellate Tribunal Rules, 2005

Section: 3

Law: Civil Procedure Code (V of 1908)

Section: 20(c)

[Income Tax Appellate Tribunal Rules, 2005].....R. 3---Civil Procedure Code (V of 1908), S.20(c)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Appeal before Income Tax Appellate Tribunal at Lahore, pendency of---Action and inaction of Members of the Tribunal challenged by appellant in constitutional petition before Karachi High Court---Maintainability---Sealing of impugned order by Tribunal in compliance with interim order of Karachi High Court---Effect---Such compliance out of respect would not mean that Tribunal had impliedly given consent to jurisdiction of Karachi High Court---Impugned action and inaction of Members of Tribunal had taken place within territorial limits of Lahore High Court, thus, cause of section had fully arisen at Lahore---Effect of final order to be passed by Tribunal would be either to demand tax from appellant or extinguish his liability by Taxation Officer at Lahore---No person or authority based in Karachi or any part of Sindh Province could issue any demand of tax or take coercive action against appellant---Income Tax Tribunal as Federal institution was functioning through ,Benches in different areas assigned to them by Chairman---Lahore Bench of Tribunal was constituted to hear appeals against orders of Tax Department performing functions in Lahore---Writ of mandamus issued by Karachi High Court could not run beyond its territorial jurisdiction---Income Tax Tribunal, Lahore Bench and its Members, Taxation Officers based at Lahore were not falling within territorial jurisdiction of Karachi High Court---Constitutional petition was dismissed in circumstances. Messrs Al-Iblagh Ltd. Lahore v. The Copyright' Board, Karachi and others 1985 SCMR 758; Itehad Cargo Services, v. Rafaqat Ali PLD 2002 Karachi 420; Gulzar Ahmad Khan v. The Chief Election Commissioner of Pakistan Islamabad and 7 others PLD 1997 Lah. 643; Trading Corporation of Pakistan (Private) Ltd. v. Pakistan Agro Forestry Corporation (Private) Limited and another 2000 SCMR 1703; Secretary, Ministry 'of Religious Affairs and Minorities and 2 others v. Syed Abdul Majid 1993 SCMR 1171; Ch. Akbar Ali v. Secretary, Ministry of Defence, Rawalpindi and…

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