Law: Constitution of Pakistan, 1973

Section: 185(3),199

Law: Income Tax Ordinance, 2001

Section: 4C

(a) Constitution of Pakistan--- ----Arts. 185(3) & 199---Interim order passed by the High Court---Interference by the Supreme Court---Scope---Established practice and policy of the Supreme Court is that it does not ordinarily intervene in the interim orders of the High Courts---Such intervention is warranted only in exceptional circumstances, such as cases involving a flagrant violation of law, a clear wrongful exercise of jurisdiction or a manifest grave injustice. Attiq ur Rehman v. Tahir Mehmood 2023 SCMR 501 and Province of Sindh v. Sartaj Hyder 2023 SCMR 459 ref. (b) Income Tax Ordinance (XLIX of 2001)--- ----S. 4C [as amended by the Finance Act 2023]---Constitution of Pakistan, Art. 199(4)---Supertax under Section 4C of the Income Tax Ordinance, 2001---Recovery of---High Court granting interim relief against collection of super tax---Constitutionality---Violation of the constitutional requirement of granting interim relief under Article 199(4) of the Constitution---Plain reading of Article 199(4) of the Constitution shows that where the making of an interim order would have the effect of impeding the assessment or collection of public revenues, the High Court shall not make an interim order unless: (i) the prescribed law officer has been given notice of the application for interim relief and he or any person authorized has had an opportunity of being heard; and (ii) the High Court, for reasons to be recorded in writing, is satisfied that the interim order would have the effect of suspending an order or proceeding which on the face of the record is without jurisdiction---Use of the negative language, i.e., shall not , in Article 199(4) leaves no doubt that its provisions are mandatory and an interim order passed without adhering to the procedure provided therein will be illegal and without jurisdiction---In the present case, it is an admitted fact that the High Court did not give notice of the application for interim relief and provide an opportunity of hearing to the prescribed law officer, i.e., the Attorney-General, nor did the High Court record its finding, and the reasons therefor, that the interim order would have the effect of suspending an…

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