Law: Income Tax Ordinance, 2001

Section: 227

Law: Specific Relief Act, 1877

Section: 42

Income Tax Ordinance (XLIX of 2001)--- ----S.227---Specific Relief Act (I of 1877), S.42---Suit for declaration---Dispute as to recovery of income tax---Bar on jurisdiction of civil courts to adjudicate upon such dispute---Scope---Plaintiff sought declaration to the effect that tax recovery certificate issued to plaintiff be declared null and void---Suit was dismissed by Trial Court on the ground that Trial Court had no jurisdiction to hear the matter, however, Appellate Court set aside order of Trial Court and remanded the matter to it---Validity---Recovery certificate was issued to the plaintiff against which he preferred appeal before the Commissioner Income Tax, which appeal was heard, and dismissed---By his own conduct, plaintiff had conceded to jurisdiction of the tax assessing authority and its appellate authority---Plaintiff had also filed his tax returns before the very same authorities wherein, plaintiff was shown to be owner of taxable property---Civil Court had not jurisdiction regarding matters concerning income tax, which fell within the ambit of the Income Tax Ordinance, 2001; by virtue of the bar contained in S. 227 of the Income Tax Ordinance, 2001---Plaintiff, therefore, had no cause of action to file the suit in the civil court, findings of the Appellate Court were therefore not sustainable---Impugned order was set aside and suit of plaintiff was dismissed. 1994 MLD 904 and 2000 MLD 820 distinguished. ORDER MUNIR AHMED CHAUDHARY, J.---This appeal has been filed against the judgment and order of District Judge, Kotli dated 24-6-2010, through which an appeal filed by the respondent Said Akbar was accepted and the case was remanded to Senior Civil Judge Kotli for deciding the case afresh after recording the evidence of the parties. 2. Brief facts giving rise to the present appeal are that the respondent/plaintiff Said Akbar filed a suit for declaration against the present appellant and proforma respondents in the court of Senior Civil Judge Kotli, stating therein that recovery Certificate No.1854 dated 21-4-2006 is against the provisions of law and recovery amounting to Rs.89,093 cannot be made from the respondent Said Akbar. It was prayed to…

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