Constitutional petitions challenging. orders of rejection of declarations filed under Tax Amnesty Scheme, 2000-Department's objection was that impugned orders were open to appeal under S. 129 of the Ordinance, thus, Constitutional petitions were not maintainable---Validity---Amnesty Scheme had been framed under S.59-D of the Ordinance---Impugned orders had been passed under para. 10(4) of the Scheme, against which appeal had not been provided, thus, Constitutional petitions would be maintainable.
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Karachi High Court | 2002 | A. REHMAN alias ABDULLAH and another Vs FEDERATION OF PAKISTAN and others |
Income Tax Ordinance (XXXI OF 1979)
Sections: 59-D, 13, 129 59-D, 13, 129 |
Tax Amnesty Scheme |