The Supreme Court on Wednesday observed that Pakistan Muslim League-Nawaz (PML-N) leader Hanif Abbasi has alleged that General Secretary of Pakistan Tehreek-e-Insaf (PTI) Jehangir Khan Tareen concealed agriculture income from leased land while filing nomination papers before the Election Commission of Pakistan.
Resuming the hearing of Hanif Abbasi's plea seeking disqualification of Tareen over alleged written-off loan and mis-declaration about the agricultural income before the Election Commission of Pakistan, a three-member bench led by Chief Justice Mian Saqib Nisar remarked that the apex court has constitutional authority to interpret law about a matter pending before any other court of law.
Advancing arguments on behalf of Tareen, Sikandar Bashir Mohmand contended that the reference and a civil petition for leave to appeal regarding agriculture tax of his client is pending before Lahore High Court and Supreme Court.
Mohmand pleaded that due process of law is the right of his client, arguing appeals against their decision will ultimately come before the Supreme Court. He requested the bench to dismiss the plea of Abbasi against his client on the ground that high court is already examining six samples of the agriculture holding lease agreements of Tareen.
Chief Justice Mian Saqib Nisar observed that Tareen had declared agricultural income from his own holding but he seems to have concealed income from leased land. Mohmand was of the view that apex court has no jurisdiction to arrogate the authority of the tax auditor and examine tax history, adding that his client's case will be prejudiced if any finding came from the Supreme Court in the current matter being heard under Article 184(3) of Constitution.
Chief Justice Mian Saqib Nisar said while addressing Mohmand whether his client made declaration before the Election Commission in accordance with the law, whereas Justice Umar Atta Bandial observed the court would have to examine the issue of disqualification which is on the basis of declaration given on oath before the Election Commission.
Responding to the bench's query whether allegation of mis-declaration against his client is to be established, Mohmand submitted that there is no mis-declaration as alleged by the petitioner. Mohmand while responding to a query of Justice Umar Atta Bandial submitted that in the nomination form the agricultural income is from land owned by his client, saying this bench of the Supreme Court has already made it clear that they would not go into the nitty-gritty and calculation of tax as it is beyond its job.
Chief Justice Mian Saqib Nisar questioned that in Entry 14 of Tareen nomination papers, he is the owner of 507 acres of land, adding how much agricultural income was earned and how much agriculture tax was paid? Mohmand pleaded that Entry 14 in the nomination paper is ambiguous, saying disclosures about both the pieces of land (leased and owned land) were made before the concerned authorities at the same time.
Mohmand reiterated that his client cannot be disqualified under Section 12(2) of ROPA because no notice was issued to him and there is also no complaint against him. Justice Umar Atta Bandial observed that the allegation against Tareen is that he has laundered money through tax evasion, adding that income from leased land has not been established so in this situation it has nothing to do with whether or not Tareen paid full tax.
Justice Faisal Arab asked Mohmand if he wanted to say that dishonesty in reporting in the nomination papers will have to be established. Mohmand pleaded that agricultural income assessment deadline is two years after that the authorities cannot issue notice as it has attained finality, adding that assessment could not be reopened in the proceedings under Article 184(3) of the Constitution.
Mohmand contended that his client made correct disclosure as required by the Entry 14 of the nomination paper as every of the entries made in Entry 14 is factually correct as of the date of filing of the nomination paper. He further pleaded that Entry 14 requires the disclosure in respect of agriculture income tax actually paid in the preceding three years, adding that Entry 14 requires the details of agriculture income tax paid on land which is owned by his client.
Chief Justice Mian Saqib Nisar remarked that the court would have to examine whether the holding will be taken in broad sense or the ownership, asking Mohmand to assist the court about the law in this regard.
Mohmand contended that it was understanding of Tareen that land-holding means the land is owned therefore he had shown the agriculture income of the owned land. However, Justice Umar Atta Bandial pointed out that Mohmand had sought exemption on the lease land at one point of his argument. Later, the court asked Mohmand to submit formulation of his case and adjourned the hearing till Thursday.