MUHAMMAD HANIF vs COMMISSIONER OF WEALTH TAX, and others
This matter arises from a petition seeking leave to appeal against the dismissal of a constitutional petition by the Lahore High Court. The core legal questions concern whether the High Court was justified in dismissing the petition in limine without adverting to raised questions of law, whether the ratio of a cited precedent was correctly applied, and whether the Deputy Commissioner could legally proceed to reopen an assessment under section 17 of the repealed Wealth Tax Act after the pending return was disposed of following the repeal of the Act. The Supreme Court granted leave to consider whether the tax department could proceed against the petitioner under the repealed Act despite the finalization of his return and whether a notice under the repealed Act could be issued when the case was no longer pending. The court held that leave is granted to examine these questions.
- 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?
- 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?
- 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?
- Whether the department could proceed against the petitioner under repealed Act despite finalization of his return and thus re-open the case?
- Article 199, Constitution of Islamic Republic of Pakistan 1973
- Section 17, Wealth Tax Act
ORDER
' MUHAMMAD SAIR ALI, 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 SCM R 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 A Wealth Tax Act, the Deputy Commissioner could legally proceed to reopen the assessm ent 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.