USMAN ARSHAD vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss — 2022 PTD 1235 ISLAMABAD

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USMAN ARSHAD VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss. 207 & 209(6)---Notification SRO No.115(I)/2015, dated 09-02-2015---Delegation of power--- Notification, vires of---Petitioner assailed issuance of show-cause notices by Director General (I&I) who had been delegated authority of Federal Board of Revenue under notification SRO No.115(I)/2015, dated 09-02-2015---Validity---Legislative delegated to Federal Board of Revenue extremely wide powers for the purposes of administration of tax machinery and human resource management within the tax structure---Creating parallel structures within the tax machinery might not be the smartest way of administering tax collection system---Creating parallel structures might result in disputes and confusing regarding vesting of jurisdiction within tax officers---Provision of S.209(6) of Income Tax Ordinance, 2001, clarified that in the event of disagreement over who had jurisdiction in relation to a person, such question was to be settled by the Board---Mechanism was provided within Income Tax Ordinance, 2001, to address any conflict or confusion regarding overlapping jurisdiction of officials exercising authority in relation to taxpayer--- No question of breach of fundamental rights of taxpayers was involved--- Petitioners did not assail exercise of any adjudicatory power or function by officers comprising Director General (I&I)---Petitioners only assailed manner in which administrative discretion and rule-making authority delegated by Legislature pursuant to Income Tax Ordinance, 2001, and Federal Board of Revenue Act, 2007, had been discharged by Federal Board of Revenue on the ground that such exercise was liable to be struck down for being unreasonable---Deferential review of SRO No. 115(I)/2015, dated 09-02-2015, did not lead to the conclusion that exercise of authority by Federal Board of Revenue was so unreasonable that no reasonable person could have exercised administrative authority in such manner---Such exercise of authority was capricious or aimed at serving a collateral purpose not envisaged by S.230 of Income Tax Ordinance, 2001---High Court declined to interfere in show cause notices as the same were not marred by any jurisdictional defect---Constitutional petition was dismissed, in circumstances.

USMAN ARSHAD vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad Ss — 2022 PTD 1235 ISLAMABAD

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