Tribal Areas

2022 PTD 283 PESHAWAR-HIGH-COURT Judicial Precedent

Ss.53, 133 & Second Sched.Constitution of Pakistan, Arts.247, 246 & 265Tribal AreasMerger of Tribal Areas into settled areas

Automatic applicability of Income Tax Ordinance, 2001 to areas that cease to be Tribal Areas by operation of Art.247(6) of the Constitution

Question before High Court was whether after cessation of a District which was a tribal area, vide SRO 118(I)/2011, dated 10-2-2011, all laws including Income Tax Ordinance, 2001 automatically became applicable to such District after issuance of a said SRO

Held, that under Art.247(6) of the Constitution the President had been empowered to abolish, forfeit or change status of a Tribal Area and therefore, previous status of District in question had come to an end after issuance of said SRO, as envisaged by Art.247(6) of the Constitution

Thereafter, such District merged into the settled area, and all laws including Income Tax Ordinance, 2001 became applicable to said District, and the former special status and District enjoyed was no longer attracted to it

Reference was answered, accordingly.

2014 PLD 174 SUPREME-COURT Judicial Precedent

Arts. 247(7) & 184Tribal areasConviction and sentence awarded by Assistant Political Agent of a Tribal areaBar of jurisdiction of Supreme Court in relation to such convictionScopeCrime committed and arrest made in Tribal area

When convicts were arrested from Tribal areas for crimes they had committed there, and were tried by the Assistant Political Agent of Tribal area, then to the extent of decision made by Assistant Political Agent, the Supreme Court could not take cognizance of the same and sit in appeal to decide as to whether the jurisdiction assumed by the Assistant Political Agent was rightly and competently assumed and as to whether the conviction order was justified

Such exercise by the Supreme Court was not permissible in view of the bar contained in Art.247(7) of the Constitution.

2014 PLD 174 SUPREME-COURT Judicial Precedent

Arts. 247(7), 184 & 199Tribal areasJurisdiction of Supreme Court and High Courts in relation to Tribal areasScope

Circumstances under which jurisdiction of the Supreme Court and High Courts would not be barred under Art.247(7) of the Constitution stated.

2014 PLD 174 SUPREME-COURT Judicial Precedent

Arts. 247(7) & 184Tribal areasBar of jurisdiction of Supreme Court in relation to Tribal areasScope

Bar of jurisdiction of Supreme Court in terms of Art.247(7) of the Constitution would be applicable where cause of action and subject matter of dispute was in the Tribal areas and parties to the dispute were also resident of Tribal areas

Person who voluntary went to a Tribal area and committed an offence there, he on general principles of law was liable to be tried and punished according to law, custom and usage which prevailed there.

2012 PTD 699 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN Judicial Precedent

Ss. 53, 54, 55, 159, 170 & 131Constitution of Pakistan, Art.247Tribal areasExemption from tax and refund claimAppeal to Appellate Tribunal

Assessee, who derived income as an importer and seller, did not file any returns of income and claimed that as he earned income from non-taxable area, filing of return was not required

Assessee had asked for refund of tax withheld at the import stage

Taxation Officer rejected refund claim of assessee on the point of limitation

Commissioner Income Tax (Appeals) confirmed the order of the Taxation Officer

Validity

Assessee had asked for refund of tax withheld at the import stage in his application filed in year 2007 for refund for assessment years 1999-2000 to 2002-2003, despite assessee had filed no income tax returns for any of the said years

Assessee had taken the new plea that as his income was exempt as per Art.247 of the Constitution he was not required to file any return of income

In either case whether the return had been filed voluntarily or on notice by the department for filing of return, no assessment could be framed after prescribed period of limitation, which was 5 years from end of financial year, where income was first assessable

In absence of any proceedings or any assessment order it could not be established that income had been earned by the assessee, from non-taxable area

In the present case, period of 5 years had already expired, as during prescribed period of limitation, neither the returns of income had been filed nor any proceedings for assessment had been initiated, nor any assessment had been framed or refund had been created

Taxation Officer though had rejected the application on the issue of limitation, but he had not considered the non-filing of returns by the assessee; completion of and passing of any assessment order the non-creation of refund in consequence of any assessment orders, but rejected the refund application on the issue of limitation; whereas under the law, he was supposed to have taken all the pros and cons of the matter in accordance to law

Assessee had failed to prove the fact that he had effected the sales and had earned the income from non-taxable area

Assessee, in circumstances, was not entitled to any refund

Claim of assessee was rightly rejected by authorities below, in circumstances.

1971 PLD 123 PESHAWAR-HIGH-COURT Judicial Precedent

Tribal Areas Khyber Agency

Part of Pakistan-Sea Customs Act, 1878 and Land Customs Act, 1924 applicable therein.