Case Details

Citation(s)
2023 SLG 822 2023 SLD 822 2023 PLD 555
Income Tax Appellate Tribunal
Civil Revision No. 177-D of 2020, heard on 1st June, 2022. Date of hearing: 1st June, 2022
Before Sultan Tanvir Ahmad, J
Muhammad Saleem Faiz, Riaz Ahmad and Mian Muhammad Haroon for Petitioner. Muhammad Tahir Saeed Ramay, Shabbir Ahmad Bajwa, A.R. Aurangzeb and Malik Muhammad Altaf Nawaz for
Respondents.

MUHAMMAD IBRAHIM QURESHI---Petitioner

VERSUS

MUHAMMAD ASLAM and 3 others---Respondents

Law: Civil Procedure Code (V of 1908)

Section: 12

Law: Limitation Act, 1908

Section: 5

(a) Civil Procedure Code (V of 1908)-----S. 12---Bar to further suit---Scope---Section 12(1), C.P.C. provides that when a person is precluded by rules in respect of any particular cause of action then on such cause of action he is not entitled to institute a further or separate suit in any court---Subsection (2) of S. 12, C.P.C. provides the remedy of filing application against the and decree or order, if obtained by fraud, misrepresentation or want of jurisdiction---Combined reading of the two subsections makes it profusely clear that application under S. 12(2) of the Code can only be made if the misrepresentation is made or fraud is committed with respect to the subject matter of the suit on which the order, or decree is passed, as the aggrieved litigant is precluded under S.12(1) of the Code to pursue an independent remedy. Haleema Shuja v. Mst. Syeda Mehmooda Begum (Deceased) through L.R. and others PLD 2021 Lah. 533; Muhammad Nawaz Khan v. Muhammad Khan and 2 others 2002 SCMR 2003; Abdul Razzaq v. Muhammad Islam and 3 others 1999 SCMR 1714; Bashir Ahmad through Legal Representative and others v. Muhammad Hussain and others PLD 2019 SC 504; Niamatullah Khan Advocate and others v. Federation of Pakistan and others 2022 SCMR 171 and Chairman, NAB v. Muhammad Usman and others PLD 2018 SC 28 ref. (b) Civil Procedure Code (V of 1908)-----S. 12---Bar to further suit---Scope---Fraud and misrepresentation, which are grounds for the application of S. 12(2) of the Code, should have been practiced during the proceedings in the Court and not outside the Court. (c) Civil Procedure Code (V of 1908)----S. 12---Bar to further suit---Recording of evidence---Scope---Framing of issues and recording the evidence is obligatory when the Court considers that any such issue is raised in the application which is required to be resolved by leading evidence, however, when the Court dealing with the application is satisfied that the application can be decided even without framing the issues and the same does not involve any complicated question of fact, the framing of issue or recording evidence is not inevitable---It is primarily the satisfaction of the Court of first instance…
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