COMMISSIONER INLAND REVENUE vs JAHANGIR KHAN TAREEN art — 2022 SCMR 92 SUPREME-COURT

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COMMISSIONER INLAND REVENUE VS JAHANGIR KHAN TAREEN art. 199---Show cause notice issued by tax authorities---Show cause notice challenged in Constitutional jurisdiction of the High Court---Maintainability---Court may take up writs to challenge the show cause notice if it was found to be barred by law or abuse of process of the court or was coram non judice---Where a special law provided legal remedy for the resolution of a dispute, the intention of the legislature in creating such remedy was that the disputes falling within the ambit of such forum be taken only before it for resolution---Bypassing the proper forum was contrary to the intention of the provisions of art. 199(1) of the Constitution which conferred jurisdiction on the High Court only and only when there was no adequate remedy was available under any law---Where adequate forum was fully functional, the High Court must deprecate such tendency at the very initial stage and relegate the parties to seek remedy before the special forum created under the special law to which the controversy related---abstinence from interference at the stage of issuance of show cause notice in order to relegate the parties to the proceedings before the concerned authorities must be the normal rule--- Challenge to show cause notices in writ jurisdiction at premature stages and tendency to bypass the remedy provided under the relevant statute was by and large deprecated and disapproved in many dictums laid down in local and foreign judgments in which courts had considered the interference as an act of denouncing and fettering the rights conferred on the statutory functionaries specially constituted for the purpose to initially decide the matter.

COMMISSIONER INLAND REVENUE vs JAHANGIR KHAN TAREEN art — 2022 SCMR 92 SUPREME-COURT

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