GHAFFAR HUSSAIN VS REGIONAL COMMISSIONER OF INCOME TAX (EASTERN REGION), LAHORE, 2002 PTD-LAHORE-HIGH-COURT-LAHORE 1205 (2002)

(a) Income Tax Ordinance (XXXI of 1979)---

---S. 157(2)(a) (iv)---Authorised representative of assessee---Scope-- Legal practitioner entitled to practise in any Civil Court in Pakistan is included among the authorised representatives under the provision of S.157(2)(a)(iv) of the Income Tax Ordinance, 1979.

(b) Income Tax Ordinance (XXXI of 1979)---

---Ss.157(2)(c) & 157(3)(a)--"Income-tax practitioner"---"Connotation' Legal practitioner whether cannot represent an assessee---Income TaxPractitioner defined in S.157(2)(c) of the Income Tax Ordinance, 1979, is altogether different from the person who is a legal practitioner--If a person is enrolled as an advocate and is on the role of Provincial Bar Council as a legal practitioner to practise in any Civil Court, such person is not debarred under S.157(3)(a) of the Income Tax Ordinance, 1979, to represent-an assessee.

(c) Income Tax Ordinance (XXXI of 1979)---

----Ss. 157(2)(a)(iv) & 157(3)(a)---Constitution of Pakistan (1973), Art. 199---Constitutional petition---Authorised representative--Petitioner being legal practitioner was not debarred from representing an assessee---Petitioner was entitled to appear before all Income-tax Authorities on account of his being a legal practitioner---Letter debarring the petitioner was without lawful authority.

Mian Muhammad Waheed Akhtar for Petitioner.

Nemo for Respondent.

Date of hearing: 7th February, 2002.

JUDGMENT

After hearing the learned counsel for the petitioner I will readily agree that the petitioner admittedly being an advocate could not be debarred from appearing before the Income Tax Authorities as an authorised representative of an assessee. Section 157(2)(a)(iv) of the Income Tax Ordinance, 1979 includes a legal practitioner entitled to practise in any Civil Court in Pakistan to be an authorised representative. On the other the income-tax practitioner defined in section 157(2)(c) of the Ordinance is a person who is altogether different from the person who is a legal practitioner. A person even if he is debarred under section 157(3)(a) of the Income Tax Ordinance, 1979 will not be disqualified to represent an assessee if he is enrolled as an advocate and is on the role of a Provincial Bar Council is a legal practitioner to practise in any Civil Court in the Province of Punjab.

2. Therefore, the Constitutional petition is allowed and the letter No.RCIT/J-33/88/9092, dated 1-6-1989 as far the petitioner is concerned, is declared to have been issued without, lawful authority inasmuch as the petitioner is entitled to appear before all income-tax authorities on account of his being a legal practitioner.

3. Petition allowed.

Q.M.H./M.A.K./G-149/LPetition allowed.