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FARRUKH RAZA SHEIKH vs The APPELLATE TRIBUNAL INLAND REVENUE Rules made under an Act or Ordinance — 2022 SCMR 1787 SUPREME-COURT

Case information

Citation
2022 SCMR 1787 SUPREME-COURT
Court
Supreme Court of Pakistan
Year
2022
Reporter
SCMR
Parties
FARRUKH RAZA SHEIKH vs The APPELLATE TRIBUNAL INLAND REVENUE Rules made under an Act or Ordinance
Subject matter
Tax & Customs
Provisions referred to
S. 132; 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

FARRUKH RAZA SHEIKH VS The APPELLATE TRIBUNAL INLAND REVENUE Rules made under an Act or Ordinance---Subservient to the parent Act/Ordinance---Rules being subordinate or delegated legislation, are framed under the authority of the parent statute, and are therefore subservient to the primary legislation---Rules cannot contradict, override or add to the clear provisions of the parent statute---Rules are to carry out the purposes of the parent statute and cannot offend, oppose or be inconsistent with the provisions of the parent statute---Any rule, to the extent of any inconsistency with the parent statute is, therefore, ultra vires of the parent statute. Head NotesCase Description Citation Name: 2022 SCMR 1787 SUPREME-COURTBookmark this Case FARRUKH RAZA SHEIKH VS The APPELLATE TRIBUNAL INLAND REVENUE S. 132(2)---appellate Tribunal Inland Revenue Rules, 2010, R. 22(1)---appeal before the appellate Tribunal (Inland Revenue)---appeal dismissed in default i.e. due to absence of party without sufficient cause---Rule 22(1) of the appellate Tribunal Inland Revenue Rules, 2010, vires of---Rule 22(1) of the appellate Tribunal Inland Revenue Rules, 2010 ("Rules") is ultra vires section 132(2) of the Income Tax Ordinance, 2001 ("Ordinance") to the extent where the Rule allows that the tax appeal before the appellate Tribunal Inland Revenue ("Tribunal") can also be dismissed in default---Section 132(2) of the Ordinance clearly provides that the Tribunal shall afford an opportunity of hearing to the parties to the appeal and in case of default by any of the party on the date of hearing, the Tribunal may proceed ex-parte to decide the appeal on the basis of available record. Head NotesCase Description

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