MUHAMMAD HANIF VS COMMISSIONER OF WEALTH TAX, 2011 PTD-SUPREME-COURT 2251 (2011)

(On appeal against the judgment dated 16-4-2008 passed by Lahore High Court, Lahore in Writ Petition No. 6120 of 2007).

Wealth Tax Act (XV of 1963)---

----S.17---Constitution of Pakistan, 'Art. 185(3)---Reopening of assessment---Leave to appeal was granted by Supreme Court to consider; whether High Court was justified to dismiss petition in limine; whether High Court had correctly applied the ratio settled in earlier judgment passed by Supreme Court; whether, once pending return filed on 30-10-2000, was disposed of on 24-5-2003, after repeal of Wealth Tax Act, 1963 could legally proceed to reopen assessment under S. 17 of Wealth Tax Act, 1963; whether department could proceed against petitioner under repealed Act, despite finalization of his return and thus reopen the case; and whether a notice under repealed Act could be given to petitioner while the case had been finalized and was not pending.

Khalid Mehmood v. Collector of Customs, Customs House, Lahore 1999 SCMR 1881 ref.

Siraj-ud-Din Khalid, Advocate Supreme Court of Petitioner.

Respondents not represented.

Date of hearing: 17th June, 2011.

ORDER

MUHAMMAD SAIR ALL, J.---Mr. Siraj-ud-Din Khalid, learned Advocate Supreme Court for the petitioner has emphasized that the learned judge in Chambers of the Lahore High Court, Lahore while dismissing petitioner's writ petition did not advert to the questions of law which the petitioner had raised in the constitutional petition. These questions of law are as under:--

(1)Whether on the facts and in the circumstances of the case, the Hon'ble Single Judge of the Lahore High Court was justified to dismiss the petition in limine?

(2)Whether the Hon'ble Single Judge of the Lahore High Court has correctly applied the ratio settled in reference 'Khalid Mehmood v. Collector of Customs, Customs House, Lahore' (1999 SCMR 1881), in the case of the appellant?

(3)Whether, once the pending return filed on 30th October, 2000, was disposed of on 24th May, 2003 after the repeal of the Wealth Tax Act, the Deputy Commissioner could legally proceed to reopen the assessment under section 17?"

2. Further contended that the prime question requiring decision of the High Court in exercise of jurisdiction under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 was as to whether the department could proceed against the petitioner under repealed Act (Wealth Tax Act) despite finalization of his return and thus re-open the case. Also that could a notice under the repealed Act be given to the petitioner while the case had been finalized and was not pending.

3. To consider the above questions, leave is granted.

M.H./M-50/SCLeave granted.