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W.T.AS. NOS.1221/LB TO 1224/LB OF 2002, DECIDED ON 9TH AUGUST, 2005. versus W.T.AS. NOS.1221/LB TO 1224/LB OF 2002, DECIDED ON 9TH AUGUST, 2005.

Sections 17B, 19 (3), 16 (3) and 35 Section 72 (2) (b) of the Income Tax Ordinance (1979), Additional Commissioner for Review of Wealth Tax Rules, 1963, R8 (3) Wealth Tax. Following the death of an unidentified SC under the authority of the Inspector General of Inquiry, proceedings under Section 17B of the Wealth Tax Act, 1963 have been initiated on the claim that the law is against the deceased person under Section 17B of the Wealth Tax Act, 1963. Didn't provide action. Under section 17B of the Wealth Tax Act, 1963, the entire proceeding without the notice of the deceased's legal heirs, which was required by law, was enforced as a party to the law section 19 (3). Was completed. ) Wealth Tax Act, 1963 specifically provided that the provisions of Sections 14, 14A, 15A, 15A, 17A and 17A of the Act shall apply to a Prosecutor, Administrator, etc., but Section 17B Inspection Aditya Lets reopen this case, the Owl Commissioner was absent, which clearly stated the intention of the legislature to exclude the cases from reopening, while the orders passed by the diagnostic officer were invalid. Specific Section 19 was available, so they were biased for the benefit of the Revenue. In the Wealth Tax Act, 1963, there was no reason to seek asylum while observing the provisions of the Income Tax Ordinance 1979. It was silent that the proceedings under section 17B of the Wealth Tax Act, 1963, cannot be prosecuted against the deceased person and to create allegations against the legal heirs, separate notice on each of them is not required by law. famous high court advocate from FR DI Khan lawyer