Messrs HOME SERVICE SYNDICATE (PVT.) LIMITED VS COMMISSIONER OF INCOME-TAX/WEALTH TAX, COMPANY ZONE-I, LAHORE, 2002 PTD-LAHORE-HIGH-COURT-LAHORE 3106 (2002)

(a) Administration of justice---

----Maladministration---When a citizen places a petition, the agency is legally bound to entertain the same and then to proceed with it legally while keeping in mind its worth---Refusal to entertain a petition by an agency is something exceptional---Bald refusal of even entertaining a petition filed within the periphery of a law is just not permissible and the act of refusal amounts to an arbitrary action which constitutes maladministration as defined by Establishment of Office of Wafaqi Mohtasib (Ombudsman) Order, 1983.

(b) Income Tax Ordinance (XLIX of 2001)---

----S.239---Constitution of Pakistan (1973), Art.l99---Revision petition by assessee---Department refused to entertain the revision petition on the ground that the same pertained to the previous Income Tax Ordinance, 1979 which was now supplanted by a new Income Tax Ordinance, 2001---Contention of the assessee was that the cause of action to the petitioner had arisen in view of the order passed under the previous law and the revision petition had to be filed accordingly and a reference was also made to S.239, Income Tax Ordinance, 2001-- Validity---Held, it would be in the

fitness of gigs that the Commissioner of Income-tax was directed to entertain the revision petition and after hearing the petitioner, he may pass such orders as law required.

Zia Haider Rizvi for Petitioner.

ORDER

The petitioner had filed a revision petition against an order which had been passed under the Income Tax Ordinance, 1979. His grievance is that the respondent's simply refused to entertain the revision petition perhaps on the ground that it pertained to the previous Ordinance which is now supplanted by a new income Tax Ordinance of 2001.

2. According to learned counsel for the petitioner, the cause of action to the petitioner had arisen in view of the order passed under the previous law and the revision petition had to be filed accordingly'. A reference was also made to section 239 of the Income Tax Ordinance of 2001 in this connection and it was stated that the revision petition was. entertainable under the new law as well.

3. Refusal to entertain a petition by an agency is something exceptional. When a citizen places a petition, the agency is legally bound to entertain it and, then to proceed with it legally while keeping in mind its worth. A bald refusal of even entertaining a petition filed within the periphery of a law is just not permissible and the act of refusal amounts to an arbitrary action which constitutes "maladministration", as defined by P.O. No. l of 1983.

4. As the allegation is that the respondents had refused to entertain the revision petition, it would be in the fitness of things that the Commissioner of Income-tax, Lahore is directed to entertain the revision petition and after hearing the petitioner, he may pass such orders as law requires. This writ petition with these directions is disposed of. A copy of this order be given Dasti to the petitioner.

M. B. A./H-116/L Order accordingly.