SALEEM BUTT vs PAKISTAN through Secretary Revenue Division Ss — 2022 PTD 812 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 812 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: SALEEM BUTT vs PAKISTAN through Secretary Revenue Division Ss
Subject matter: Civil
Provisions referred to: S. 176; Income Tax Ordinance (XLIX of 2001); 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 Ss.42 & 54---Income Tax Ordinance (XLIX of 2001), Ss. 176 & 177---Suit for declaration and injunction---Mala fide---Proof---Notice of providing information---Plaintiff company assailed notice issued by authorities to furnish them record to explain income tax returns filed by the company and also provide record to conduct audit--- Plea of plaintiff company was that notice was result of mala fide and discriminatory which had offended Fundamental Right of Art. 25 of the Constitution---Validity---Mere allegation of mala fides was not enough to dislodge presumption of correctness attached to official acts---Before the 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 particulars---Plea of plaintiff was not worthwhile as the notice did not assign any reasons---Notice in question had given plausible reasons for asking for documents under S. 176 of the Income Tax Ordinance, 2001 but plaintiff company did not reply the notice---Plaint did not attack the grounds taken in the notice, nor were such grounds addressed during the course of proceedings---Plaintiff failed to set-up a case for discrimination---Suit was dismissed, in circumstances.

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