Law: Income Tax Ordinance, 2001

Section: 205

Law: Civil Procedure Code (V of 1908)

Section: R.1,R.2

Income Tax Ordinance (XLIX of 2001)----S. 205-Civil Procedure Code (V of 1908), O. XXXIX, Rr. 1 & 2- Default surcharge-Temporary injunction granted/extended beyond the subject-matter of appeal-Validity-Subject matter of the appeal before the Commissioner (Appeals) was in relation to the default surcharge under S. 205 of Income Tax Ordinance, 2001-Commissioner had passed the stay order and later extended the same from time to time- Commissioner, having validly passed the earlier (initial stay) order with regard to the subject matter of the appeal (even if the same had been extended beyond the scope of the subject matter of the appeal), had no power to recall said order-Commissioner, in order to rectify the mistake (stay order extended beyond the scope of the subject matter of the appeal), had committed another mistake while recalling the entire stay order-High Court modified the impugned order to the extent that the stay order would be deemed to have been in operation and not recalled to the extent of the amount of default surcharge which was the subject matter of the appeal-Constitutional petition was accepted in circumstances. THIS ORDER PASSED BY: SHAHID KARIM, J.-This petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973, lays a challenge to the order dated 16.6.2016 passed by the Commissioner Inland Revenue (Appeals), Sialkot. 2. It is not necessary to go into the historical facts narrated in the petition. Suffice to say that an appeal is pending with the Commissioner Inland Revenue (Appeals), Sialkot in which a stay order was passed by the CIR (A) on 4.4.2016 for a period of 30 days. That order was extended up to 30.06.2016 by an order dated 15.6.2016. A similar order was passed on even date with respect to the petitioner No.2. However; vide the impugned order dated 16.6.2016, the following order was passed: "As the stay order vide No.318 dated 15-06-2016 has been issued inadvertently therefore the same is cancelled ab initio." 3. It is pertinent to mention that a similar order was passed on the same date with regard to the petitioner No.2 as well. The only grievance raised by the learned counsel for the petitioner is…

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