Law: Specific Relief Act, 1877

Section: 42,54

Law: Specific Relief Act, 1877

Section: 42,54

Law: Income Tax Ordinance, 2001

Section: 22(5-A),122(9),227(i)

Law: Contract Act, 1872

Section: 73

Specific Relief Act (I of 1877) -------Ss. 42 & 54---Contract Act (IX of 1872), S.73---Civil Procedure Code (V of 1908), O.VII, R.11(d) & O.XXXIX, Rr.1, 2---Income Tax Ordinance (XLIX of 2001), Ss.122(5-A), 122(9) & 227(i)---Suit for declaration, permanent injunction, damages and set-off---Transfer of working interest and rights in petroleum concession agreement by plaintiff---Show-cause notice issued under S. 122(9) read with S.122(5-A) of Income Tax Ordinance, 2001 demanding from plaintiff income tax payable on such transfer---Plaintiff's plea was that new owner of such interest was liable for due taxes and such transfer of interest for being intangible was not taxable---Application by revenue-authority under O.VII, R. 11, C.P.C., seeking rejection of plaint for being barred by law---Validity---High Court had already dismissed plaintiff's constitutional petition challenging such notice/demand by observing that same was not mala fide, without jurisdiction or void---Supreme Court had upheld such of High Court---Plaintiff's second constitutional petition for suspending such notice/demand had already been dismissed by High Court---Plaintiff had failed to establish before High Court mala fides or want of jurisdiction on part of revenue-authority in issuing such notice/demand---Plaintiff's appeal against such notice/demand was still pending before Income Tax Appellate Authority, and against its decision he could avail remedies under Income Tax Ordinance, 2001---Question as to whether such working interest was immovable property or intangible asset, would be decided by Inland Revenue Authorities---High Court rejected plaint in circumstances. 1973 SCMR 282; 2003 YLR 196; 2012 PTD 1590; 2009 SCMR 1279; PLD 1994 SC 693 and 2002 SCMR 1694 ref. M. Bilal, Senior Advocate Supreme Court, Tariq Shamim and Babar Bilal Advocates Supreme Court for Applicants. Mansoor Usman for Respondent. ORDER C.M. No.218 2012 MUHAMMAD ANWAR KHAN KASI, J.--- This order shall dispose of application under Order VII, Rule 11, C.P.C. filed in captioned suit on behalf of the defendant No.2 for rejection of the plaint. 2. Brief facts, relevant for disposal of this Civil Miscellaneous are…

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