950808

LHC bench

stay order on

self-assessment

RECORDER REPORT

KARACHI: The Multan Bench of Lahore High Court has suspended the operation of Self-Assessment Scheme, 1995-96 and has issued notice to Khawaja Noor Mustafa, standing counsel for the Central Board of Revenue (CBR) for August 16, after admitting a writ petition challenging the scheme as ambiguous.

According to the All-Pakistan Tax Bar Association (APTBA), the writ petition was filed by Burhan Mohsin, through his counsel, Mirza Muhammad Waheed Baig.

The petitioner has taken the plea that the scheme has laid down the condition that return of total income must be filed on the "revised form" on or before September 30, 1995 whereas the revised forms are not available till todate.

Citing Article 4(2)(C) of the Constitution the petition says it is not justified to required the petitioner, a tax-payer who does not maintain any books of accounts, to furnish manufacturing or trading accounts and profit and loss account with the return of income.

The petitioner said that the scheme is cryptic and does not throw light on the grounds and procedures on which cases of new tax-payer are to be selected and audited.

The petitioner has also prayed that the last date for filing of income tax returns may be extended to fulfil the requirements of law.

It also prayed before the court that discriminatory audit provision of new tax-payer may be deleted.

Subsequent to the writ petition, Muhammd Younas Ghazi, General Secretary of the (APTBA) in a letter has urged the CBR to stop the campaign of holding corner meetings and other methods adopted to elaborate the Self-Assessment Scheme.

He has also demanded that the CBR extends the time for filing of income tax returns till new income tax return forms are provided to the tax-payer.