Law: Civil Procedure Code (V of 1908)

Section: 1,2

Law: Constitution of Pakistan, 1973

Section: 199,189,203

(a) Civil Procedure Code (V of 1908)--- ----O.XXXIX, Rr.1, 2---Constitution of Pakistan, Art.199---Constitutional petition---Injunction sought---Jurisdiction of High Court---Outstanding tax payable under a tax statute, recovery of---Petitioner prayed for restraining order on the premise that appeal was pending adjudication before the respondent/authority being first forum of appeal in terms of statutory remedy and that petitioner had the right that his pending appeal be heard on merits before initiating recovery of disputed liability---Held, that appeal was fixed before the Commissioner (Appeals) but that significant fact was not disclosed in the petition, which amounted to withholding of material information---Injunction, if granted, would have the cause/effect of impeding the collection of public revenues---In absence of satisfaction that injunction solicited would not have the effect of impeding collection of public revenues, High Court could not grant injunction when no case of any jurisdictional error was pointed out---Constitutional petition was dismissed accordingly. Messrs Imran Traders v.…

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