Law: Income Tax Ordinance, 1979

Section: 27,52,58,129

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XXXI of 1979)----Ss. 52 & 129---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Prayer for quashment. of order, whereby petitioner was treated as an assessee in default in terms of S.52 of the Income Tax Ordinance, 1979---Maintainability---Appropriate writ could be issued under Art. 199(1) of the Constitution, if High Court was satisfied that no other adequate remedy was provided by law---Petitioner could assail impugned order in appeal under S.129 of the Income Tax Ordinance, 1979---Tendency of bypassing the remedy provided under relevant statute was deprecated---Impugned order was neither palpably without jurisdiction nor mala fide---High Court dismissed Constitutional petition. Nizamuddin Ahmad v. Commissioner of Sales Tax 1971 SCMR 68; Hafiz Muhammad Arif Dar v. Income-tax Officer 1989 PTD 485 and Al-Ahram Builders v. Income Tax Appellate Tribunal 1992 PTD 1671 fol. JUDGMENT MUHAMMAD MUJEEBULLAH SIDDIQUI, J.---The petitioner has prayed for quashment of order, dated 26-3-1995, whereby the petitioner has been treated as an assessee in default in terms of section 52 of the Income Tax Ordinance, 1979. Mr. Fazle Ghani Khan, learned counsel for the petitioner was confronted, with the provisions contained in section 129 of the Income Tax Ordinance, 1979, which provides that, an assessee objecting to an order made by Deputy Commissioner under section 52, treating a person to be an assesses in default, may file appeal to, the Appellate Additional Commissioner against such order. He was further required to show as to how the relief sought can be allowed in exercise of jurisdiction under Article 199 of the Constitution of Islamic Republic of Pakistan, when the alternate and efficacious remedy is available under the statute and the said forum, has not been availed. Mr. Fazle Ghani Khan, learned counsel for the petitioner is not able to satisfy us that, the relief sought can be granted by this Court in exercise of the Writ Jurisdiction. A bare perusal of Article 199(1) of the Constitution of Islamic Republic of Pakistan shows that, an appropriate writ can be issued, if High Court is satisfied that no other adequate remedy…

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