Law: Income Tax Ordinance, 1979

Section: 136,66,66(1)(c)

Income Tax Ordinance (XXXI of 1979)---Ss. 136 & 66---Reference/appeal---Limitation---Legislative amend­ments of Ss. 136 & 66, Income Tax Ordinance, 1979---Impact---Intention of law (as amended) was that there was no "Appeal" provided under S.136, Income Tax Ordinance, 1979 w.e.f. 2000 and the same had been replaced by "Reference"---When in the earlier round there was a continuation of the proceedings in terms of "appeal" or "reference" the limitation provided in S.66 of the Income 'Tax Ordinance, 1979 for setting aside an order could. not be applied---Where, while mentioning the term "appeal" words filed under 5.136, Income Tax Ordinance, 1979 having also been mentioned, one should not have any doubt in his mind that it was either `appeal' or `reference' filed under S.136 which provided an exception for ignoring the limitation provided under S.66(1)(c) of the Income Tax Ordinance, 1979---Principles. The legislature has not amended the law advisedly. The provisions of section 136 of Income Tax Ordinance, 1979 were earlier amended in 1997 when the "reference" under the subsection was converted into "Appeal". The corresponding additions were made in connecting sections including 66(1)(c) of the Ordinance. Later when the legislature in its wisdom again converted the appeal under section 136 to `Reference' through Finance Ordinance, 2000, corresponding word in other sections with special reference to section 66(I)(c) was not amended. This omission has created anomaly. The intention of the law, however, is very clear. There is no appeal provided under section 136 w.e.f. 2000 and the same has been replaced by `Reference'. Redundancy or superfluity cannot be attributed to the legislature. No word in law is inserted without purpose. It is only an ignorance on the part of the people who hurriedly pushed amendments in law for short term purposes without realizing, the long term effects. When there is no `appeal' provided under section 136 keeping the word `Appeal' in section 66(1)(c) is nothing but negligence on the part of the draftsman and it cannot be understood to be the intention of the legislature. When in 1997, the said section had provided an appeal…

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