Law: Civil Procedure Code (V of 1908)

Section: Rule2-A ofOrderXXXIX

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Recovery of tax - Demand by department - Recovery notice - Grant of stay - Prayer for - (A) Taxpayer has already approached High Court and High Court has already suspended impugned order and any recovery proceedings on the same were suspended till next date. (B) Order of High Court still holds field. It is settled law and established practice of Court that in such circumstances interim order granted earlier will remain in force and operative and once case is discharged, no specific order is required for extension of interim stay order. (C) When petition was discharged on 01-06- 2016 or any subsequent date and no order was passed by Court, interim order passed earlier automatically continued and remains in force. (D) Interim order passed by High Court was neither time bound nor subject to any condition. It will therefore, continue until and unless specifically vacated by High Court. Cases referred to: Raja Talat Mahmood v. Ismat Ehtisham-ul-Haq (1999 SCMR 2215) and Ibrahim Fibers Ltd v. Collector of Customs (Appraisement) Karachi (2006 CLC 1574). THIS ORDER PASSED BY: MUHAMMAD JAWED ZAKARIA, JUDICIAL MEMBER:---.--- Captioned miscellaneous application for stay has been filed by applicant/taxpayer in the appeal bearing STA No. 396/KB/ 2016, lodged on 20.07.2016, which is pending adjudication. 2. Learned A.R contended that in the present case department has raised unjustified demand from the taxpayer intentionally ignoring the admitted facts. The learned counsel further argued that recovery notice issued is ultra vires and unconstitutional. The registered person is a license Holder of Customs Clearing Agent since 2009 also registered with Sindh Revenue Board (SRB) providing services and filing monthly returns in the said department regularly and law abiding citizen who never ever evaded any tax. The impugned order is based upon surmises and conjectures having no legal sanctity. Learned A.R further contended that order passed by taxation authorities below are unjust and improper and therefore, any coercive action for effecting recovery of assessed amount against the applicant/taxpayer would be equally unjust and improper.…

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