Law: Income Tax Ordinance, 1979

Section: 96,100,102

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)--Ss.96, 100 & 102---Refund---Interpretation of Ss. 96, 100 & 102 of the Income Tax Ordinance, 1979. (b) Administration of justice-- ---Judicial forums are not the tax collectors of the State. Mushtaq Ali v. Government of Sindh PLD 1998 Kar. 416 rel. (c) Income-tax--- -Fiscal machinery---Need of taking optimum measures for confidence building of taxpayers emphasized. (d) Income Tax Ordinance (XXXI of 1979)--- ----Ss.96 & 100---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Refund---Refund becoming due to the assessee was to be paid immediately irrespective of assessee having made any claim or not in that behalf. Elahi Cotton v. Federation of Pakistan 1997 PTD 1555 irrelevant. Inayatullah v. I.T.O. 1989 PTD 876; Farida Mirza v. I.T.O. 1992 PTD 173; Noor & Sons v. I.T.O. 1993 PTD 58&2; Unique Enterprises v. A.C.I.T. 1995 PTD 749; C.B.R.'s Letter No. I.T.B-3(5) of 1986, dated 3-7-1994 and Afzal Construction Co. v. v. Chairman, C.B.R. 1995 PTD 1248 rel. JUDGMENT DR. GHOUS MUHAMMAD, J.---Since short point is involved in this petition, by consent the entice petition is being disposed of at Kutcha Peshi stage through this judgment. 2. The syntax of facts giving rise to this present petition are that the petitioner, a private limited company incorporated under the Companies Ordinance, 1984 and engaged in the manufacture of Ghee and Edible Oil, filed its return for the assessment year 1998-99, while declaring a loss of Rs.21,713. Furthermore, the petitioner claimed a refund of Rs.13,706,032 as it had experienced deductions of income-tax at source under section 50 (1) of the Income Tax Ordinance, 1979 (hereinafter -referred to as the 1979 Ordinance) to the tune of Rs.12,995,801. The Assessing Officer i.e. respondent No.2 framed the assessment under section 62 of the 1979 Ordinance at the income of Rs.11,091,240 while creating a demand of Rs.4,991,058. The demand of Rs.4,991,058 was adjusted against the amounts of deduction at source under sections 50(4) and 50(5) of the 1979 Ordinance i.e. Rs.7,10,231 and Rs.12,995,801. After such adjustment the petitioner became entitled to refund, which…

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