Law: Income Tax Ordinance, 1979

Section: 14,62,66A,SecondSched.,cl.(129),PartI,2( 3)(13),3,4,5

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)----Ss. 14, 62, 66-A & Second Sched., cl. (129), Part I---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Exemption in respect of wealth tax paid ---Assessees claimed exemption in respect of wealth tax paid during relevant year, but Inspecting Additional Commissioner issued show-cause notice to the assessees under S.66-A of Income Tax Ordinance, 1979 to take action against them ---Assessees replied notices contending that payment of wealth tax was admissible deduction in view of cl. (129) of Second Sehed. to Income Tax Ordinance, 1979, but Inspecting Additional Commissioner added back wealth tax paid by assessees in assessment of relevant year---Validity--­Provisions of cl. (129) in Part I of Second Sched: to Income Tax Ordinance, 1979 had clearly provided for exemption in terms of S.14, of income Tax Ordinance, 4979 that wealth tax paid by assessees was an, admissible deduction---Order adding back wealth tax paid by the assessees in their assessment was declared without lawful authority and void. Pak. Kawait Textile Mills Ltd., Lahore v. C.I.T., Lahore CTR 80 of 1990 ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 2(3)(13), 3, 4 & 5---Interpretation of law ---Central Board of Revenue could issue administrative instructions'; but in no case could proceed to interpret provision of law---Law could be interpreted by Inspecting Additional Commissioner or Appellate Authority or superior Courts. JUDGMENT This judgment shall decide Writ Petition No. 6056 of 1996 and Writ Petition No.6057 of 1996 as common questions are involved. 2. The petitioners in these two cases while filing returns for the assessment year 1993-94 claimed exemption in respect of wealth tax paid during the said year. The assessments were completed in both these cases under section 62 of the Income Tax Ordinance, 1979 by the Deputy Commissioner of Income/Wealth Tax. The respondent No.3 issued show- cause notice under section 66-A of the said Ordinance proposing to take action under the said provisions with reference to assessment years 1992-93 to 1994-95 vide notice, dated 31-1-1996 (Annex-C in both the paper books). The…

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