Income Tax Rules 1982 RR 158, 159, 161 and 162 Constitution of Pakistan (1973) Article 199 Constitution was appointed to show the reason for the recipient of the notice on the meaning of RR 158, 159 and 161 of the Income Tax Rules. The applicant was designated as the official recipient. , 1982 Defaulter was arrested for non-payment of utility bills The recipient served a warrant under R162 (2) of the Income Tax Rules 1982, the Superintendent for the continued detention of the Defaulter until the receipt of the Income Tax / Tax The Income Tax Authority on Jail left the country after receiving a bank guarantee of Rs 2 crore and thereafter taking a bank guarantee in the amount of Rs 1 crore. The Income Tax Authority refused to pay the recipient on the basis that the receipt. The effect did not have that effect. The recipient but the department itself was calculating that under $ 158 of the Income Tax Rules 1982, the tax was only authorized to initiate proceedings for it. Defaulter had no authority to affiliate or manage the business that he was not authorized to take drastic measures, such as detention, in accordance with his terms and conditions of appointment. The legitimate dispute between the parties was a factual dispute. The constitutional jurisdiction could not be resolved. The High Court case was referred by the High Court to the Chairman, Central Board of Revenue, which directed the High Court to initiate action against the officer / officer facilitating the defaulter to leave the country. Subject matter related to revenue compensation and if the said committee had come to the conclusion that the recipient's claim was correct.
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