Mst. FOUZIA RAZZAK vs FEDERAL BOARD OF REVENUE Ss — 2021 PTD 162 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 162 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: Mst. FOUZIA RAZZAK vs FEDERAL BOARD OF REVENUE Ss
Subject matter: Tax & Customs
Provisions referred to: S. 140; S. 138; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

Mst. FOUZIA RAZZAK VS FEDERAL BOARD OF REVENUE Ss.140 & 138---Constitution of Pakistan, Art.4---Right of individuals to be dealt in accordance with law---Recovery of tax out of property and through arrest of taxpayer---Recovery of tax from persons holding money on behalf of a taxpayer---Scope---Petitioners assailed order of department regarding attaching their Bank accounts and recovery of tax amount by directly issuing notice under S.140 of the Income Tax Ordinance, 2001---Validity---Department, before invoking S.140 of the Income Tax Ordinance, 2001, was required to issue a notice under S.138 of the Income Tax Ordinance, 2001 intimating the taxpayer regarding invocation of S.140 requiring him to make payment of tax liability within a reasonable time---Under Art.4 of the Constitution, it was an inalienable right of every citizen to be treated in accordance with law but, in the present case no notice under S.138 was served before invocation of S.140 of the Income Tax Ordinance, 2001---Impugned actions regarding attachment and recovery of tax amount from the Bank accounts of the petitioners were illegal and without lawful authority---Constitutional petitions were allowed.

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