Delegation

Delegation is permissible under S.13 of Pakistan Electronic Media Regulatory Authority Ordinance, 2002, which authorizes the Authority to delegate the powers to the persons enlisted in the said section (including the Chairman or Members) to discharge the responsibilities and exercise the powers conferred by the Pakistan Electronic Media Regulatory Authority Ordinance, 2002.

Taxation Officer having discharged his duty under the authority delegated to him by the Commissioner under S.210 of the Income Tax Ordinance, 2001, there was no need to seek further approval from Commissioner for proceeding to amend the assessment under S.122(1) of the Income Tax Ordinance, 2001.

Scope.

Commissioner in his discretion may delegate all or any of his powers or functions. to Taxation Officer which did not seem open to any question and any functions/powers so delegated, when performed, shall be deemed to have been performed by the Commissioner

Delegation of powers to the Taxation Officer was perceptibly a dynamic step which enabled the Commissioner in letting disposal of cases by the Taxation Officer also that might rise on high side in future

Taxation Officer assists the Commissioner by remaining under his direct control and supervision.

Assessments pending in respect of any income year ending on or before 30th day of June, 2002 on the commencement of Income Tax Ordinance, 2001 shall have to be dealt with in accordance with Income Tax Ordinance, 1979

As to procedural matters, there seems a departure as to the forums of processing of those pending assessments and the jurisdiction had been conferred on an income tax authority, made competent under the Income Tax Ordinance, 2001, which shall act in accordance with the procedure specified in the Income Tax Ordinance, 1979

In the scheme of Income Tax Ordinance, 2001, the tax authority was the Commissioner to whom all the powers of processing the cases for assessment were vested but there were also provisions of delegation of powers and function by the Commissioner to the Taxation Officer.

Amendment in S.210(1A) of the Income Tax Ordinance, 2001 had only drawn a line in respect of delegation of the power by the Commissioner of Income Tax

Power under S.122(5A) of the Income Tax Ordinance, 2001 was not to be assigned to an officer less than an officer of the rank of an Additional Commissioner

Prior to said date the Commissioner of Income Tax could delegate the power to cancel an order under S.122(5A) of the Income Tax Ordinance, 2001 to a Taxation Officer of Grade 17 or Grade 18 in addition to Grade 19 and that did not have any effect on the proceedings initiated and continued by the department specially for the reason that the order was cancelled after the insertion of the said provision

Such was notwithstanding the fact that the Commissioner of Income Tax had the powers to assign the powers to cancel the order under S.122(5A) of the Income Tax Ordinance, 2001 to Taxation Officer of any rank before said amendment; however, after 1-7-2004 he could now delegate the power of cancellation of an order to an Additional Commissioner only.

Powers vesting in a delegator by a statute can always be exercised by him unless on being already exercised by delegatee same stood exhausted.

Delegation Delegation-Law of delegation of legislative powers fully discussed.

Administrative, judicial or quasi judicial bodies and Courts can delegate their functions to smaller bodies or persons.

Delegation Delegation-Rule against excessive delegation-Whether should not be confined to an examination of impugned provisions from point of view of their reasonableness vis-a-vis exercise of a Fundamental Right-Constitution of Pakistan (1962), Art. 6.

Delegation Delegation-(Powers of requisition)-Whether delegator is divested of all powers by delegation-Exercise of powers by delegator in spite of delegation whether withdrawal of delegation itself(Quaere).

Of legislative power-Delegation of power to make rules for Road Transport Board-Not unwarranted.