- Section 133(1) — legislative development — adaptations in AJ&K all rules, notifications, circulars, statutory rules, S.R.O’s, and orders — as enforced in Pakistan — deemed to have been enforced in AJ&K — at the same time — direct reference competent after amendment made in 2005 — In this context, there is also a legislative development. Before the year 2005, according to the provisions of enforced section 133 of the Ordinance , 2001 against the appellate Tribunal’s order made on appeal under section 132 , the tax payer or the commissioner may, by application in such form and accompanied by such documents as may be prescribed , require the appellate Tribunal to refer any question of law arising out of any such order to the High Court, but vide Finance Act, 2005, (Act No.VII of 2005) among others some material amendments in the Ordinance, 2001 were also made. With reference to this case, section 133 of the Ordinance, 2001 was also substituted with effect from 1st day of July, 2005. In Azad Jammu and Kashmir, this amendment became operative through Azad Jammu and Kashmir Income Tax (Adaptation) Act, 2005 (Act III of 2005). This adaptation Act has special reference in this context but even otherwise such Acts are repeated every year like Act IV of 2003, Act I of 2004, Act II of 2006, Act I of 2007, Act II of 2008, Act IV of 2009, Act I of 2010 and last one of this series available is Act I of 2014. In these routine adapted Acts the identical language is applied according to which all the amendments made in the Ordinance, 2001 and all the rules made, notifications, circulars, statutory rules and order (S.R.O’s) and orders issued thereunder as enforced in Pakistan on or after first July of every year shall be deemed to have been so made and issued at the same time in Azad Jammu and Kashmir by virtue of the Azad Jammu and Kashmir Income Tax (Adaptation, Enforcement and Validation) Act, 2002. Thus, in the year 2011 at the relevant time of filing of references according to the enforced statutory provisions of section 133 of Ordinance, 2001 the tax payer commissioner have a right to prefer an application, in the prescribed form to the High Court directly stating any question of law. Whereas, before substitution of section 133 in the year 2005, a direct reference was not competent rather the tax payer or commissioner, as the case may be , had to submit application along with documents to the appellate Tribunal requiring to refer to the High Court the question of law arisen out of the appellate order. After amendment introduced in the year 2005 no such requirement introduced in the year 2005 no such requirement remains there. Commissioner Inland Revenue v. Mr. Muhammad Abbas Qadri 2016 SCR 940 (C)
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