JUDGMENT

-The above titled writ petition has been filed under Article 44 of the Azad Jammu and Kashmir Interim Constitution, 1974, whereby following relief has been solicited by the petitioner:It is, therefore, most humbly and graciously prayed as under:-That the Section 236H in Income Tax Ordinance, 2001 may kindly be declared void as ultra-virus and contrary to the Constitution.The charging section are already exist in the Income Tax Ordinance, 2001 in form of sections 153 and 236G of the said statute, may kindly be considered as legal and according to spirit of constitution and amendment in shape of section 236H be declared void ab-initio.That concerned respondents may kindly be given a direction to refrain from implementing the impugned Section 236-H in Income Tax Ordinance, 2001.Any other relief which this Honorable Court may deem fit and proper may also be awarded to the petitioners.Summarized facts of the case as per petitioners are that petitioners are the 1st Class State Subjects of St...