Law: Income Tax Ordinance, 1979

Section: 52

Income Tax Ordinance (XXXI of 1979)----S.52-Notification No. NA-9(7)80, dated 3-4-1999---Letter No. NA-9 (7)/80 dated 3-3-1981---Assessee in default---Returns were filed by showing losses from operation in the areas other than Northern Areas and did not disclose receipts earned from Northern Areas---Statutory notices were issued---Accounts were submitted by the assessee whereby receipts from Northern Areas were disclosed by stating that since the territories of Northern Areas were not part of Pakistan, the same were kept undisclosed---Assessing officer taxed whole income of the assessee accruing/arising from Northern Areas as well as territories of Pakistan by concluding that territories of Northern Areas were part of Pakistan--Action of Assessing Officer was confirmed by the First Appellate Authority---Assessee contended that people of territory of Northern Areas were liable to pay taxes and other levies, which were competently imposed and not liable to pay any tax or levy, which were not competently imposed, since the Income Tax Ordinance, 1979 was not applicable to the people of Northern Areas, even so far after it's withdrawal, the income earned from the territory of Northern Areas was not taxable but same had been determined by the tax authorities illegally and unjustifiably---Validity---People of Northern Areas had been made liable to pay only those taxes or other levies which were `competently imposed'---Words `competently imposed' connoted that only those taxes or levies would be payable by the people of Northern Areas which were imposed by express notification and legislation measures---Such aspects were regulated by the Ministry of Kashmir Affairs and Northern Areas whereby the applicability of Income Tax Ordinance, 1979 had been withdrawn---Orders of both the authorities below were set aside by the Appellate Tribunal whereby income accrued from the Northern Areas was made taxable illegally and unjustifiably---Case was remanded with the direction to finalize the assessments for all the years under appeal afresh after issuing the statutory notices to the assessee to assess the income earned only from areas other than the territories of Northern…

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