CH. SALIK HUSSAIN VS State, 2014 PTD-BOARD-OF-REVENUE-PUNJAB 1721 (2014)

Punjab Agricultural Income Tax Act (I of 1997)---

----S.3(2&3)(ix)---West Pakistan Land Revenue Act (XVII of 1967), S.164---Agriculture income tax---Revision---Petitioner deposited amount of assessed Annual Income Tax and requirement of law as per S.3(2 & 3)(ix) of Punjab Agricultural Income Tax Act, 1997, had been fulfilled---Effect---Issue of maintainability of revision petition before Additional Commissioner (Revenue) had been resolved positively---Order passed by Additional Commissioner (Revenue) was set aside and matter was remanded to him for decision afresh---Revision was allowed in circumstances.

Malik Muhammad Afzaal Khokhar for Petitioner.

ORDER

WAHEED AKHTAR ANSARI, J.---This revision petition has been filed against order dated 22-4-2014 passed by learned Additional Commissioner (Revenue), Multan Division, Multan, whereby appeal of the present petitioner was dismissed.

2.Learned counsel for the petitioner presented the photocopy of challan showing that amount of AIT of Rs.1,70,150 assessed against the present petitioner by the concerned Revenue Authorities has been deposited on 3-5-2014. It was contended that objection of learned Additional Commissioner (Revenue), Multan Division, Multan, regarding maintainability of revision petition of present petitioner, which was pointed out vide impugned order has been removed by depositing the amount of AIT. So, the matter may be remanded back to learned Additional Commissioner (Revenue), Multan Division, Multan, for its lawful disposal.

3.The operative part of the impugned order reads as under:--

"I have heard the arguments advanced by the learned counsel for the appellant and perused the record produced by the Wasil Baqi Nawis, Tehsil Office, Burewala, The appellant has not deposited the amount of tax assessed by the Assistant Commissioner, Burewala whereas as provided under section 3(2&3)(ix) of the Punjab Agricultural Income Tax Act Rules, 1997, no appeal or petition for review or revision shall lie unless the whole amount of tax payable is paid. Therefore, the appeal is hereby dismissed in limine".

In circumstances, where the petitioner has deposited the amount of assessed AIT, the requirement of law as per section 3(2&3)(ix) of the Punjab Agricultural Income Tax Act Rules, 1997, has been fulfilled and so the issue of maintainability of revision petition before learned Additional Commissioner (Revenue), Multan Division, Multan, has been resolved positively.

3.Hence, the request of the petitioner is acceded to being reasonable and lawful. The revision petition is accepted, the order dated 22-4-2014 passed by learned Additional Commissioner (Revenue), Multan Division, Multan, is set aside and same is remanded to him with the direction to consider the revision petition of the petitioner decided by him vide impugned order as pending and decide the same, afresh on merits.

MH/11/RevCase remanded.