2014 PLP 1721 (PTD)
CH. SALIK HUSSAIN Versus The STATE and others
| Citation | 2014 PLP 1721 (PTD) |
| Forum / Court | Board of Revenue, Punjab |
| Bench Members | Waheed Akhtar Ansari, J |
| Parties | CH. SALIK HUSSAIN Versus The STATE and others |
| Primary Law | Punjab Agricultural Income Tax Act (I of 1997) |
Q1: What are the key laws and sections cited in 2014 PLP 1721 (PTD)?
This judgment primarily cites: Punjab Agricultural Income Tax Act (I of 1997) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2014 PLP 1721 (PTD)?
The case was heard and decided by the Board of Revenue, Punjab bench comprising: Waheed Akhtar Ansari, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2014 PLP 1721 (PTD) (CH. SALIK HUSSAIN Versus The STATE and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Malik Muhammad Afzaal Khokhar for Petitioner.
Headnotes / Summary
S.3(2&3)(ix)
West Pakistan Land Revenue Act (XVII of 1967), S.164
Agriculture income tax
Petitioner deposited amount of assessed Annual Income Tax and requirement of law as per S.3(2 & 3)(ix) of Punjab Agricultural Income Tax Act, 1997, had been fulfilled
Effect
Issue of maintainability of revision petition before Additional Commissioner (Revenue) had been resolved positively
Order passed by Additional Commissioner (Revenue) was set aside and matter was remanded to him for decision afresh
Revision was allowed in circumstances.
Judgment & Decree
WAHEED AKHTAR ANSARI, J.
This revision petition has been filed against order dated 22-4-2014 passed by learned Additional Commissioner (Revenue), Multan Division, Multan, whereby appeal of the present petitioner was dismissed.
2. Learned counsel for the petitioner presented the photocopy of challan showing that amount of AIT of Rs.1,70,150 assessed against the present petitioner by the concerned Revenue Authorities has been deposited on 3-5-2014. It was contended that objection of learned Additional Commissioner (Revenue), Multan Division, Multan, regarding maintainability of revision petition of present petitioner, which was pointed out vide impugned order has been removed by depositing the amount of AIT. So, the matter may be remanded back to learned Additional Commissioner (Revenue), Multan Division, Multan, for its lawful disposal.
3. The operative part of the impugned order reads as under:-- "I have heard the arguments advanced by the learned counsel for the appellant and perused the record produced by the Wasil Baqi Nawis, Tehsil Office, Burewala, The appellant has not deposited the amount of tax assessed by the Assistant Commissioner, Burewala whereas as provided under section 3(2&3)(ix) of the Punjab Agricultural Income Tax Act Rules, 1997, no appeal or petition for review or revision shall lie unless the whole amount of tax payable is paid. Therefore, the appeal is hereby dismissed in limine". In circumstances, where the petitioner has deposited the amount of assessed AIT, the requirement of law as per section 3(2&3)(ix) of the Punjab Agricultural Income Tax Act Rules, 1997, has been fulfilled and so the issue of maintainability of revision petition before learned Additional Commissioner (Revenue), Multan Division, Multan, has been resolved positively.
3. Hence, the request of the petitioner is acceded to being reasonable and lawful. The revision petition is accepted, the order dated 22-4-2014 passed by learned Additional Commissioner (Revenue), Multan Division, Multan, is set aside and same is remanded to him with the direction to consider the revision petition of the petitioner decided by him vide impugned order as pending and decide the same, afresh on merits. MH/11/Rev Case remanded.