NESTLE PAKISTAN LTD. vs FEDERATION OF PAKISTAN through Secretary Ministry of Law Ss — 2021 PTD 521 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2021 PTD 521 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2021
Reporter: PTD
Parties: NESTLE PAKISTAN LTD. vs FEDERATION OF PAKISTAN through Secretary Ministry of Law Ss
Subject matter: Tax & Customs
Provisions referred to: S. 230; 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

NESTLE PAKISTAN LTD. VS FEDERATION OF PAKISTAN through Secretary Ministry of Law Ss.230, 208 & 209---SRO No.115(I)/2015 dated 09.02.2015---Directorate General (Intelligence and Investigation), Inland Revenue ("DG I&I"), functions and powers of---Conferment of powers to officers of DG I&I without specifying functions and jurisdiction of DG I&I ---Scope---Petitioners impugned SRO No.115(I)/2015 dated 09.02.2015 issued under S.230 of Income Tax Ordinance, 2001 whereby certain powers and functions had been conferred on officers of the DG I&I ---Validity---Officers of DG I&I vide impugned SRO, had been conferred with powers of Chief Commissioners and Commissioners and no reasonable or rational basis existed for such conferment ---No rules had been enacted to regulate and define structure of officers of DG I&I and thus with such unregulated powers, reasonable grounds existed for holding that any powers of such officers of DG I&I were based on whims, which was an affront to rule of law---Per S.230(2) of Income Tax Ordinance, 2001, specifying functions and jurisdiction of officers of DG I&I was a prior step before conferring powers on such officers and there could not be conferment of powers without specifying functions and jurisdiction of such officers---Notification regarding functions and jurisdiction of officers of DG I&I thus was to precede notification conferring powers on them, and not the other way around, and on such ground impugned SRO was ultra vires the law ---High Court set aside impugned SRO as well as notices issued under the same and directed Department to initiate process of specifying functions and jurisdiction of officers of DG I&I ---Constitutional petitions were allowed, accordingly.

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