Law: Income Tax Ordinance, 1979

Section: 12,12(5),78,80,80AA

Law: Constitution of Pakistan, 1973

Section: 4,199

Law: General Clauses Act, 1897

Section: 24A

(a) Income Tax Ordinance (XXXI of 1979)].....Ss.12(5), 78, 80 AA General Clauses Act (X of 1897), S.24 A Constitution of Pakistan (1973), Art. 199 Constitutional petition-Income tax assessment Decision of matters by public functionaries -Principles Grievance of the petitioner was that the income tax authorities under the provisions of S.78 of Income Tax Ordinance, 1979, had wrongly declared him as agent of an international company During the proceedings before High Court in earlier Constitutional petition, the authorities assured the High Court that the grievance of the petitioner would be determined in accordance with law, instead of deciding the revision of the petitioner as assured to the High Court, the Revisional Authority simply endorsed the order passed by the Assessing Authority -Validity Revisional Authority had decided the revision petition without application of mind and countersigned the order of the Assessing Authority Such order was not sustainable in the eye of law Public functionaries, in view of S.24 A of General Clauses Act, 1897, were duty bound to decide the controversy between the parties after application of independent mind with reasons and in accordance with law Order passed by the Revisional Authority was set aside and the case was remanded to the Authority for decision afresh in accordance with law Petition was allowed accordingly. Co op: Insurance Society v. State Life Insurance 1999 SCMR 2799; Commissioner of Income tax v. Smith Kline and French 1991 PTD 999 = 1991 SCMR 2374; Messrs Elahi Cotton Mills Ltd. v. Federation of Pakistan and others PLD 1997 SC 582; Hirjina & Company v. Islamic Republic of Pakistan and others 1993 SCMR 1342; Lesser Praxis Depilex v. Customs Central Excise 2002 PTD 549 and Messrs Pfizer Laboratories Ltd. v. Federation of Pakistan and others PLD 1998 SC 64 ref. Ghulam Mohy ud Din's case PLD 1964 SC 829; Messrs Airport Support Service v. Airport Manager 1998 SCMR 2268; Zainyar Khan v. Chief Engineer, C.R. & B.C. 1998 SCMR 2419 and Utility Store's case PLD 1987 SC 447 rel. (b) General Clauses Act (X of 1897) S. 24 A Section 24 A of the Act being procedural in nature has retrospective effect. Messrs…

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