Law: Income Tax Ordinance, 1979

Section: 52

Law: Constitution of Pakistan, 1973

Section: 199

(a) Income Tax Ordinance (XXXI of 1979)---S.52---Constitution of Pakistan (1973), Art.199---Constitutional jurisdiction of High Court---Scope---Facts need to be proved---Cantonment Board rented out/auctioned certain properties belonging to it---Board, according to Assessing Officer was required to collect tax under S.50(7A) of the repealed Income Tax Ordinance, 1979 so he made assessment in the name of the Cantonment Executive Officer of the Board who was a civil servant---Contention of the Board was that it had leased the properties and had not sold them and refused to pay tax whereupon it was treated as assessee in default in terms of S.52 of the Income Tax Ordinance, 1979---Validity---Liability was determined without associating the Board and was based on .a number of years allegedly through a mechanical order and same was forcibly recovered by Assessing Officer from the Board's account---Issues whether the tax had been paid year-wise or was it calculated in unison, whether same was forcibly recovered and whether Cantonment Board and Executive Officer of said Board were same entities required detailed appraisal of evidence and adjudication which could not be undertaken in writ jurisdiction---Constitutional petition was not maintainable. (b) Constitution of Pakistan (1973)--- ----Art.199---Constitutional jurisdiction---Scope---Order passed without jurisdiction---Where order passed by the Authority was without jurisdiction and .unlawful, there would be no bar to the filing of constitutional petition under Art.199 of the Constitution as High Court has jurisdiction to correct and rectify errors of law. (c) Constitution of Pakistan (1973)--- ----Art. 199--- Constitutional jurisdiction--- Scope--- Pre-conditions---Paramount consideration in exercise of constitutional jurisdiction is to foster justice and to right a wrong---Before a person can be permitted to invoke the said discretionary power of a Court, it has to be shown that the order sought to be set aside has occasioned some injustice to the parties---Where the order does not work any injustice to any party, rather the order cures a manifest illegality, then the extraordinary jurisdiction should not be…

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