PLJ 2019 Islamabad 199 Pendency of Tax Reference Case Laws, Constitution of Pakistan, 1973–Art. 199–Constitutional Petition–Pendency of Tax Reference–Issuance of show-cause notice–Filling of writ petition–Maintainability–Challenge to–General rule is that a writ petition under Article 199 of Constitution is not maintainable against a show-cause notice–Sole ground agitated by petitioner is that since question involved and/ or raised in impugned notices is pending by way of Tax References before this Court, hence writ petitions under Article 199 of Constitution are not maintainable–Mere pendency of matter before superior Court is no justification for entertaining a petition under Article 199 of Constitution in High Court–Decision of Tribunal against which Tax References are pending before this Court is a split and there is a contrary view as well–Tax References are being heard by Division Bench of this Court; meanwhile holding that Department cannot issue a showcause notice on issue involved or if they do, petition under Article 199 of Constitution is directly entertainable tantamount to make a statutory provision providing machinery for issuance of notice and effecting recovery redundant which can never be case–In view of above background, mere pendency of Tax References is no bar for notice issuing authority to proceed further in matter and /or petitioner agitates matter directly before this Court–Since arguments were addressed only to extent of maintainability of petition under Article 199 of Constitution, hence findings have been rendered to said extent only–Petition was dismissed.
Pendency of Tax Reference Case Laws PLJ 2019 Islamabad 199
