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MESSRS OVERSEAS PAKISTANIS FOUNDATION versus INCOME TAX APPELLATE TRIBUNAL AJ&K COUNCIL

CPC Parties Civil Procedure Code Order I Suite Section 33 Income Tax Ordinance (XXXI of 1979), Section 133 (8) and 136 Azad Jammu and Kashmir Council Finance (Amendment) Act (IV of 1982), Section 2 (a) Civil Procedure Code (v. 1908), O1, R10 Rules AJD and Kashmir Income Tax Appellate Tribunal Rules were enacted in Pakistan in 1981, the Income Tax Appellate Tribunal in Azad Jammu and Kashmir under section 2 (a) Had shielded ) The Azad Jammu and Kashmir Council Finance (Amendment) Act, 1982, held that since the rules were not framed by a tribunal established by the Azad Jammu and Kashmir Council, Azad Jammu and Kashmir could not be compromised by the Council. And Azad Jammu and Kashmir Council was canceled. The Kashmir Council was either fully capable of exercising its own rules or assigning any authority to any authority through the Legislature, according to the rules that laid down the rules of procedure by the Income. Went to The work of the Tax Appellate Tribunal in Pakistan could not be reconciled despite the fact that Azad Jammu and Kashmir Council had the sole authority to legislate on such tax matters, an important officer of the tax collecting machinery. Due to this, the Commissioner Income Tax was also suspended. The rulers needed to be enforced as a party so that they could be given an opportunity to present their view in the High Court before any question of law was contested. The contention is that the said principle was a directory in nature and that Should be non-compliant. As a result of the dismissal of the petition, the Supreme Court had also canceled it patent advocate from Sara e Naurang lawyer