Section 17 Constitution of Pakistan, Article 185 (3), allowed the Supreme Court to consider the leave of appeal to reopen the assessment. If the High Court was granted jurisdiction to dismiss within the limits of the application. Did the High Court properly enforce the ratio set by the Supreme Court in the first decision? After the repeal of the Wealth Tax Act, 1963, in the year 2000 to 30, 2000, once the pending withdrawal was dealt with, it was again legalized under section 17 of the Wealth Tax Act 1963. Can proceed to open. If the Department can take action against the applicant under the Canceled Act despite finalizing its return and reopening the case. And whether the case was finalized and not pending or not, the notice under the banned act can be given to the applicant.
