KHALID ISHAQ, J.---Through this constitutional petition, the petitioner has called into question order dated 16.06.2023 (Impugned Order) passed under section 182 of the Income Tax Ordinance, 2001 (Ordinance) by the Commissioner Inland Revenue, Large Taxpayers' Office, Faisalabad / respondent No.3 whereby the petitioner has been awarded a penalty amounting to Rs.135,719,105/- in his personal capacity as Chief Executive Officer of Faisalabad Electric Supply Company (FESCO).2. Learned counsel for the petitioner contends that respondent No.2 i.e. Federal Board of Revenue (FBR), while exercising jurisdiction under section 209 of the Ordinance read with sections 30(1), 31 of the Sales Tax Act, 1990, section 29(1) of the Federal Excise Act, 2005 and the provisions contained in Islamabad Capital territory (Tax on Services) Ordinance, 2001, has determined the jurisdiction of Chief Commissioner and Commissioner Inland Revenue, Large Taxpayers' Office (LTO), Multan by virtue of notification beari...