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I.C.I. PAKISTAN LTD., THROUGH CHIEF FINANCIAL OFFICER, KARACHI versus FEDERATION OF PAKISTAN

Section 62 Constitution of Pakistan (1973), Article 199 Constitutional plea supporting notice, application of factual dispute The notice to the accused under section 62 of the Income Tax Ordinance 1979 for non-use of the treatment of the department regarding the determination of jurisdiction. ? And the authority to issue notice under section 62 of the Income Tax Ordinance, 1979, was given control of the officer, and thus had the jurisdiction to ask the examiner to answer the questions made in the notice. To do There was only a question included in the law but it also included questions related to other facts, which can only be answered after examining the relevant record and explaining it to the tax officer. Was. A device to avoid facing proceedings before the taxation officer, who had jurisdiction under the terms, under section 62 of the Income Tax Ordinance, 1979 High Taxes easily proceeded with regard to financial reports against the taxation officer. Was found to have no validity, as it issued a notice to explain / respond to it and confirm it. In this case, the opportunity for a hearing in the exercise of constitutional jurisdiction would be equivalent to the discretion of the authorities of the department in which to review the issue of review, at the level of law, to decide on all facts and legal inquiries. Later, a more comprehensive decision has to be made. Aspects of this case have also demanded that if a question of jurisdiction was involved in a case, such an objection, for the first time, should be raised before the authority whose jurisdiction was challenged. immigration advocates from Bolan lawyer