Law: Income Tax Ordinance, 2001

Section: 131(5)

Law: Constitution of Pakistan, 1973

Section: 199

Income Tax Ordinance (XLIX of 2001)------.----- ------.-------S. 131(5)------.-----Constitution of Pakistan, Art. 199------.-----Constitutional petition------.-----Stay of recovery------.-----Tax payer was aggrieved of non-extending of stay order under S. 131(5) of Income Tax Ordinance, 2001------.-----Validity------.-----High Court directed Appellate Tribunal Inland Revenue to decide appeal of taxpayer expeditiously preferably within a period of one month from the receipt of certified copy of order passed by High Court and restrained the authorities from taking any coercive measures for recovery of disputed amount till the decision of appeal------.-----Petition was allowed accordingly. Z.N. Exports (Pvt.) Ltd. v. Collector Sales Tax and others 2003 PTD 1746 and Messrs Pak Saudi Fertilizers Ltd. v. Federation of Pakistan and others 2002 PTD 679 rel. THIS ORDER PASSED BY: ABID AZIZ SHEIKH, JUSTICE:------.----- Learned counsel for the petitioner submits that against assessment order, petitioner's appeal is pending before Appellate Tribunal Inland Revenue (Tribunal), which has not yet been decided. Submits that during pendency of appeal, petitioner filed application for grant of stay in which stay was granted from time to time for period of 180 days, however, appeal could not be decided within said time period. Submits that after expiry of 180 days, tribunal cannot extend stay under provision of section 131(5) of Income Tax Ordinance, 2001 (Ordinance), therefore, this constitutional petition is the only adequate remedy available to the…

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