SALEEM BUTT vs PAKISTAN through Secretary Revenue Division S — 2022 PTD 716 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 716 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: SALEEM BUTT vs PAKISTAN through Secretary Revenue Division S
Subject matter: Civil
Provisions referred to: S. 177; 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

SALEEM BUTT VS PAKISTAN through Secretary Revenue Division S.177(1)---Specific Relief act (I of 1877), Ss.42 & 54---Suit for declaration and injunction---Mala fide, proof of---Show-cause notice---Plaintiff / taxpayer assailed show-cause notice to conduct audit on the plea of mala fide and discrimination---Validity---Mere allegation of mala fides was not enough to dislodge presumption of correctness attached to official acts---Before allegation of mala fides in fact could be allowed to be proved, such mala fides had to be pleaded with particulars---apart from bald averment of mala fides, plaint did not give any particulars and allegation of mala fides which required no probe---audit notice could have been discriminatory to plaintiff / taxpayer and offended his fundamental right under art. 25 of the Constitution, if notice had not assigned any reasons---Notice had given plausible reasons for asking for documents under S.177(1) of Income Tax Ordinance, 2001 but plaintiff / taxpayer did not reply the notice---High Court declined to interfere in the matter as plaintiff / taxpayer did not attack grounds taken in the notice nor set up a case for discrimination---Suit was dismissed, in circumstances.

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