NAUBHAR BOTTLING CO. (PVT.) LTD. VS INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-II, GUJRANWALA
2002 P T D 1808
[Lahore High Court]
Before Maulvi Anwarul Haq, J
Messrs NAUBHAR BOTTLING CO. (PVT.) LTD. through Managing Director
versus
INSPECTING ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-II, GUJRANWALA and 3 others
Writ Petition No. 15093 of 1997, heard on 08/03/2002.
Income Tax Ordinance (XXXI of 1979)---
----S.66-A---Constitution of Pakistan (1973), Art.199---Constitutional petition--- Assessment order, revising of---Limitation---Case of the assessee had been finalized by the Income-tax Officer on 6-11-1991--. Authorities had issued a notice under S.66-A of the Income Tax Ordinance, 1979, in the year 1997 for revising of the order passed by the Income-tax Officer---Validity---After expiry of four years from the date of the order sought to be revised, order under S.66-A(i) of the Income Tax Ordinance, 1979, could not be passed---Notice issued by the Authorities was without lawful authority and of no legal effect-- Constitutional petition was allowed in circumstances.
Kh. Mukhtar Ahmed Butt for Petitioner.
M. Saeed and M. Ilyas Khan for Respondents.
Date of hearing: 8th March, 2002.
JUDGMENT
The petitioner, an Income-tax Assessee, filed return for the year 1991-92 which was completed by the Income-tax Officer under section 62 of the Income Tax Ordinance, 1979 vide an order dated 8-10-1991 (Annexure A). Some rectifications were later made on appeal by the Commissioner of Income-tax (Appeals) on 19-11-1991 vide an order (Annexure D). Against the said appellate order the respondent- Department filed an appeal which is stated to be pending before respondent No. 3.
2. The grievance being made out in this writ petition is that on 24-6-1997, a notice under section 66-A of the Income Tax Ordinance, 1979 had been issued.
3. This writ petition was admitted to regular hearing on 30-6-1997 -and a notice was issued. On 6-10-2000, the learned counsel for the respondent. Department put in appearance and a written statement was directed to be filed within two weeks. This written statement was filed on 10-11-2000. I have examined the said written statement and I find that the same is evasive and the said averment of the petitioner that the notice could not have been issued on 24-6-1997, has not been replied or explained.
4. The learned counsel for the petitioner contends that the proceedings under the said provision of law "i.e. section 66-A of the Income Tax Ordinance, 1979 cannot be commenced after expiry of four years from the date of the order sought to be revised. The learned counsel for the respondents, on the other hand, has tried to support the impugned notice.
5. The 'admitted facts of the case are that the "Income-tax Officer finalized the case on 6-11-1991 while the Commissioner passed the order on 19-11-1991. Notice dated 24-6-1997 (Annexure A) states that as to why the said order of the Income-tax Officer be not revised. Now I find that upon a plain reading of section 66-A of the said Ordinance, an order cannot be passed under subsection (1) of section 66-A ibid after the expiry of four years from the date of the order sought to be revised much less that the proceedings can be commenced after the expiry of the said period. This being, so, the impugned notice has been issued without lawful authority and is accordingly declared as such.
6. This writ petition accordingly is allowed and the impugned notice (Annexure H) of respondents is declared to be without lawful authority and of no legal effect.
7. No orders as to the costs.
Q.M.A./M.A.K./N-172/LPetition allowed.