A Division Bench of the Lahore High Court was pleased to appoint Ch. Imran Hassan Ali, ASC, as amicus curiae in a case under the Income Tax Ordinance, 2001 (“ITO”). The precise question before the Court was whether a applicant, whose reference under section 133 of the ITO has been allowed by the High Court on a preliminary legal point and whose case has been remanded to the Commissioner (Appeals) or the Income Tax Appellate Tribubal, is entitled to received back the court fee which the law requires should accompany a reference application, especially when there is no express provision in ITO permitting refund of court fee.
On 05-03-2025, Ch. Imran Hassan Ali, ASC, appeared before the Division Bench No. 2 at Rawalpindi and made his submissions. The Court accepted his submissions and allowed the application.
Imran also submitted that the very levy of court fee through section 133(12) of ITO is ultra vires because the Parliament lacks the legislative competence to enact such a provision. This also pursuaded the Court to allow refund. However, as the purview of the application before the Court was limited, the question of vires was left to be decided in some other appropriate proceedings.
It is a great honour for Imran. All praise is for Allah alone!