JUDGMENT MALIK MUHAMMAD QAYYUM, J.- This judgment shall dispose of the following writ petitions in all of which circular issued by the Central Board of Revenue on 6-11-1997 has been challenged.
1. W.P. No. 282/98,
2. W.P. No. 27604/97, 3 W.P. No. 27819/97, 4 W.P. No. 28031/97,
5. W.P. No. 28765/97,
6. W.P. No. 28766/97,
7. W.P. No. 28767/97,
8. W.P. No. 28768/97,
9. W.P. No. 28769/97, 10 W.P. No. 28770/97, 11 W.P. No. 28771/97, 12 W.P. No. 28772/97, 13 W.P. No. 28773/97, 14 W.P. No. 28774/97, 15 W.P. No. 28775/97, 16 W.P. No. 28776/97, 17 W.P. No. 28777/97, 18 W.P. No. 28778/97, 19 W.P. No. 28779/97, 20 W.P. No. 28780/97, 21 W.P. No. 28784/97, 22 W.P. No. 28785/97, 23 W.P. No. 28786/97, 24 W.P. No. 28787/97, 25 W.P. No. 28788/97, 26 W.P. No. 28789/97, 27 W.P. No. 28790/97, 28 W.P. No. 28791/97, 29 W.P. No. 28792/97,- 30 W.P. No. 28793/97, 31 W.P. No. 28794/97, 32 W.P. No. 28795/97, 33 W.P. No, 28796/97, 34 W.P. No. 28798/97.
35 W.P. No. 28799/97, 36 W.P. No. 28800/97, 37 W.P. No. 28801/97 38 W.P. No. 28802/97, 39 W.P. No. 28803/97, 40 W.P. No. 28804/97, 41 W.P. No. 28809/97, 42 W.P. No. 29085/97, 43 W.P. No. 29164/97, 44 W.P. No. 29343/97, 45 W.P. No. 29495/97, 46 W.P. No. 29496/97, 47 W.P. No. 29497/97, 48 W.P. No. 29498/97, 49 W.P. No. 29499/97, 50 W.P. No. 29501/97, 51 W.P. No. 29502/97, 52 W.P. No. 29503/97, 53 W.P. No. 29504/97, 54 W.P. No. 29505/97, 55 W.P. No. 29506/97.
56 W.P. No. 29507/97, 57 W.P. No. 29508/97, 58 W.P. No. 29509/97, 59 W.P. No. 29510/97, 60 W.P. No. 29511/97,- 61 W.P. No. 29512/97, 62 W.P. No. 29513/97, 63 W.P. No. 29514/97, 64 W.P. No. 29515/97, 65 W.P. No. 29516/97, 66 W.P. No. 29517/97, 67 W.P. No. 29518/97, 68 W.P. No, 29519/97, 69 W.P. No. 29520/97, 70 W.P. No. 29522/97, 71 W.P. No. 29522/97, 72 W.P. No. 29523/97, 73 W.P. No. 29524/94 74 W.P. No. 29525/97, 75 W.P. No. 29526/97, 76 W.P. No. 29527/97, 77 W.P. No. 29528/97, 78 W.P. No. 29529/97, 79 W.P. No. 29530/97, 80 W.P. No. 29531/97, 81 W.P. No. 29532/97, 82 W.P. No. 29533/97, 83 W.P. No. 29534/97, 84 W.P. No. 29535/97, 85 W.P. No. 29536/97, 86 W.P. No. 29609/97, 87 W.P. No. 29683/97, 88 W.P. No. 29696/97, 89 W.P. No. 29738/97, 90 W.P. No. 28163/97, 91 W.P. No. 28388/97, 92 W.P. No. 28389/97, 93 W.P. No. 28589/97, 94 W.P. No. 284/98, 95 W.P. No. 330/98, 96 W.P. No. 362/98, 97 W.P. No. 363/98, 98 W.P. No. 364/98, 99 W.P. No. 365/98, 100 W.P. No. 366/98, 101 W.P. No. 367/98, 102 W.P. No. 368/98, 103 W.P. No. 369/98, 104 W.P. No. 370/98, 105 W.P. No. 371/98, 106 W.P. No. 372/98, 107 W.P. No. 373/98, 108 W.P. No. 414/98, 109 W.P. No. 551/98.
110 W.P. No. 666/98, 111 W.P. No. 667/98, 112 W.P. No. 835/98, 113 W.P. No. 836/98, 114 W.P. No. 837/98, 115 W.P. No. 838/98, 116 W.P. No. 839/98 117 W.P. No. 840/98, 118 W.P. No. 841/98, 119 W.P. No. 842/98, 120 W.P. No. 960/98, 121 W.P. No. 1018/98, 122 W.P. No. 1396/98, 123 W.P. No. 1682/98, 124 W.P. No. 2543/98, 125 W.P. No. 3617/98, 126 W.P. No. 4057/98, 127 W.P. No. 4058/98, 128 W.P. No. 4059/98, 129 W.P. No. 4060/98, 130 W.P. No. 4061/98, 131 W.P. No. 4062/98, 132 W.P. No. 4063/98, 133 W.P. No. 4064/98, 134 W.P. No. 4065/98, 135 W.P. No. 4066/98, 136 W.P. No. 4067/98, 137 W.P. No. 4068/98, 138 W.P. No. 4069/98, 139 W.P. No. 4606/98, 140 W.P. No. 5054/98, 141 W.P. No. 2865/98, 142 W.P. No. 5234/98, and 143 W.P. No. 5940/98,
2. Mr. Imtiaz R. Siddiqul, Advocate has contended that the Central Board of Revenue has no jurisdiction to issue any circular as to curtail the discretion vesting in the Adjudication Authorities under the Income Tax Ordinance, 1979 and the circular issued in this bolding that the amounts received under the Golden Handshake Scheme were sealeries were ultra vires the powers of the Central Board of Revenue. Reliance has been placed by the learned counsel on the cease of M/s. Central Insurance Company and others v. Central Board of Revenue, Islamabad and others (1993 SCM R 1232).
3. The contention raised by the petitioner's learned counsel is un-exceptionable and has not been seriously challenged by Mr. Muhammad IIyas Khan, Advocate appearing on behalf of the respondents who, on the other hand, submitted that the matter may be kept open for adjudication by the Adjudicating Officer irrespective of the Circular issued by the Central Board of Revenue. This concession by the learned counsel is in accord with the legal position as expounded ind the Supreme Court judgment in Central Insurance Company's case supra.
Iii this view of the matter, all these petitions are allowed and the circular issued by the Central Board of Revenue on 6-11- 1997 is declared to be without any lawful authority and of no legal effect.
The Adjudication Officer shall proceed to decide independently of the circular as to whether the amounts received by the petitioners are tantamount to salaries or not and are taxable. The amounts, if any, withheld by the Banks and the amounts disbursed to the Department under the impugned Circular, shall be refunded to the petitioners.
No order as to costs.