Law: Income Tax Ordinance, 1979

Section: 129

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)---S.129 [as amended by Finance Ordinance (XXI of 2000)]--­Constitution of Pakistan (1973), Art. 199---Constitutional petition---Pre­condition for filing appeal against assessment order to deposit 15% of the amount of tax assessed---Petitioner filed Constitutional petition to challenge the validity of imposition of such pre-condition by S.129 of Income Tax Ordinance, 1979 as amended by Finance Ordinance, 2000--­Commissioner of Income-tax (Appeal) in compliance of interim order of High Court, had entertained and decided the appeal of petitioner without insisting upon deposit of 15% of the tax assessed---Grievance of petitioner had since been redressed, Constitutional petition was disposed of having borne fruit. JUDGMENT This writ petition was filed by the petitioner challenging the amendment in section 129 of the Income Tax Ordinance, 1979 whereby a pre-condition of deposit of 15% tax assessed was introduced in filing the appeal before the Commissioner of Income-tax Appeal. 2. I have considered the arguments of the learned counsel for the parties. The Finance Act, 2000 introduced an amendment in section 129 of the Income Tax Ordinance, 1979 whereby pre-condition of the payment of 15% tax assessed was imposed for challenging the assessment order before the Commissioner of Income-tax Appeal under section 129 (ibid). The writ was filed in the month of May, 2001 and an interim order on C.M. No. 1 of 2001 was passed whereby the Commissioner of Income-tax Appeal, Zone III, Lahore was instructed to entertain and decide the appeal of the petitioner within one month without insisting upon the deposit of 15 % of tax…

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