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I.T.A S. NOS.628/KB AND 629/KB OF 1998-99, DECIDED ON 26TH JUNE, 1999. versus I.T.A S. NOS.628/KB AND 629/KB OF 1998-99, DECIDED ON 26TH JUNE, 1999.

Non-payment of section 108 (b) and 142 Income Tax Rules, 1982, R61 Statement Penalty dispute that although the Income Tax Ordinance, 1979 m Income Tax Rules, headed by R 61 of 1982, was still mentioned 5,142. The statement could not be said to have been proposed under section 141 Income-tax Ordinance 1979, because it was established that the principle of interpretation of the law was not made by the headings and the marginal notes were part of the law in which the rule of law was formulated. was done. Such rules, which were part of the headline and margin notification, were informed by the Legal Code of Conduct (SRO) that such a rule had to be presented only when a problem required the interpretation of the Constitution and Not finding that the statement made under it was in accordance with the provisions of a particular section solicitors from Warburton lawyer