Difference of opinion

In absence of any property purchased or owned in personal name of accused and in absence of direct proof that his family members were his dependents or vice versa and in absence of direct proof that money came through Foreign Telegraphic Transfers in account of accused as some crime proceed or money laundering, such allegation could not be accepted as gospel truth

Difference of opinions between Judges of Division Bench of High Court, on bail matter showed existence of reasonable grounds to connect accused with crime as doubtful

Such difference of opinion entitled accused to benefit of doubt, which was a factor essential for grant of bail

Bail was allowed in circumstances.

According S. 130(10) of Income Tax Ordinance, 2001, in case of difference of opinion between members of Bench on a point, they would state the point on which they differ, meaning thereby that they would formulate questions and then send the same to Chairperson for hearing on that point by Referee Bench which may comprise of single member or more to decide the said points or questions but decision of majority should be final

Referee Bench consisting of one or more members of Tribunal should be bound to the reply or adjudicate questions referred to the Bench by said Bench had no mandate to go beyond formulated questions.

Tribunal of fact had no right or jurisdiction to come to a conclusion entirely contrary to the one reached by another Bench of the same Tribunal on same facts

If a Bench of a Tribunal on identical facts was allowed to come to a conclusion directly opposed to conclusion reached by another Bench of the Tribunal on an earlier occasion; the same would be destructive of institutional integrity itself and if the Tribunal wanted to take an opinion different from one taken by an earlier Bench, then it should place matter before the Chairman of the Tribunal so that he could have the case referred to a Full Larger Bench of the Tribunal consisting of three or more members.

In case of disagreement of Minister with his Secretary, which do not derogate from any sanctioned Government policy, the views of Minister prevail as per R.45(2) of Balochistan Rules of Business, 1976.