2013 PLP 391 (PTD)
Messrs LALA MUSA FLOUR AND GENERAL MILLS, GUJRAT through Managing Partner Versus CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD and 3 others
| Citation | 2013 PLP 391 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Mrs. Ayesha A. Malik, J |
| Parties | Messrs LALA MUSA FLOUR AND GENERAL MILLS, GUJRAT through Managing Partner Versus CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD and 3 others |
| Primary Law | Income Tax Ordinance (XLIX of 2001) |
Q1: What are the key laws and sections cited in 2013 PLP 391 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XLIX of 2001) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2013 PLP 391 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Mrs. Ayesha A. Malik, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2013 PLP 391 (PTD) (Messrs LALA MUSA FLOUR AND GENERAL MILLS, GUJRAT through Managing Partner Versus CHAIRMAN, FEDERAL BOARD OF REVENUE, ISLAMABAD and 3 others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Tahir Mobeen Ashraf for Petitioner.
- Saeed ur Rehman for Respondents.
Headnotes / Summary
S. 177
Sales Tax Act (VII of 1990), S.25
Federal Excise Act (VII of 2005), S.46
Constitution of Pakistan, Art.199
Constitutional petition
High Court in petitioners earlier constitutional petition had held that notices issued to petitioners by Commissioner Inland Revenue under S.177 of the Income Tax Ordinance, 2001; under S.25 of Sales Tax Act, 1990 and S.46 of Federal Excise Act, 2005 selecting their cases for audit of their tax affairs were illegal and without lawful authority and that such authority only lay with the Federal Board of Revenue through Computer Balloting
Petitioners sought implementation of the judgment passed by High Court in constitutional petition filed by it earlier
Held, authorities were essentially required to comply and follow judgment passed by High Court until and unless it was reversed or some interim relief was granted by the Supreme Court in favour of authorities, which did not exist till that date
High Court directed the authorities to comply with judgment passed by it in earlier constitutional petition
Petition was disposed of accordingly.
Judgment & Decree
MRS. AYESHA A. MALIK, J.
The issue in this case is the compliance and implementation of the judgment dated 10-5-2012 rendered by this Court in Writ Petition No.393 of 2012 titled as "Messrs Chenone Stores Ltd. v. The Federal Board of Revenue etc." whereby it has been held that the notices issued by Commissioner Inland Revenue under sections 177, 25 and 46 of the Income Tax Ordinance, 2001, Sales Tax Act, 1990 and Federal Excise Act, 2005 selecting the petitioners in the said Writ Petition for audit of their tax affairs are illegal and without any lawful authority. It has further been held vide said judgment that such authority only lies with the Federal Board of Revenue through computer balloting and not with the Commissioner Inland Revenue.
2. Despite the clear and unambiguous findings of this Court in the aforementioned judgment, notices by Commissioner Inland Revenue selecting the taxpayers for audit of their tax affairs are continuously being issued which is contrary to the findings thereof.
3. The respondents are essentially required to comply and follow the above referred judgment untill and unless it is reversed or some interim relief is granted by the Hon'ble Supreme Court of Pakistan in favour of the respondents which undeniably does not exist till date.
4. In this view of the matter, the Writ Petition in hand is disposed of with the direction to the respondents to comply with the findings of the judgment dated 10-5-2012 passed by this Court in Writ Petition No.393 of 2012 titled as "Messrs Chenone Stores Ltd. v. The Federal Board of Revenue etc.". MH/L-12/L Order accordingly.