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Income Tax Ordinance 1979 Sections 102 (1) (2) (a) (b) (c) and 103 of the Constitution of Pakistan (1973), Article 199 Return of Return Compensation Constitutional Petition was obligatory if the return was not paid within So in accordance with section 102 (2) (a) (b) (c) of the Income Tax Ordinance 1979, the period of three months of the date in which the riders were found under Section 103, Income Tax Ordinance 1979. Without illegal and lawful authority, Section 102 of the Ordinance entitles the holders to a non-disputed specific refund with costs

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