| Citation(s) |
|---|
| 1978 SLG 289 1978 SLD 289 (1978) 38 TAX 132 |
Supreme Court of Pakistan
Civil Appeals Nos. 86 and 87 of 1971, decision dated:8-5-1978. dates of hearing: 26-2-1978 28-2-78 and 1-3-1978
ANWARUL HAQ. C.J., QAISER KHAN, MUHAMMAD HALEEM AND GHULAM SAFDAR SHAH, JJ
Madhavan Nair v. Sibnath Banerji and others(A.I.R. 1945 P.C.156). Muhamad Fazlur Rahman, Senior Advocate, instructed by Noor Ahmad Noori, Advocate-on-Record, for the Appellants. Nemo for
Respondents Nos. 1 and 2. Sirajul Haq, Advocate, instructed by M. A.
Civil Appeals Nos. 86 and 87 of 1971, decision dated:8-5-1978. dates of hearing: 26-2-1978 28-2-78 and 1-3-1978
ANWARUL HAQ. C.J., QAISER KHAN, MUHAMMAD HALEEM AND GHULAM SAFDAR SHAH, JJ
Madhavan Nair v. Sibnath Banerji and others(A.I.R. 1945 P.C.156). Muhamad Fazlur Rahman, Senior Advocate, instructed by Noor Ahmad Noori, Advocate-on-Record, for the Appellants. Nemo for
Respondents Nos. 1 and 2. Sirajul Haq, Advocate, instructed by M. A.
ASSOCIATED CEMENT COMPANIES LTDvsPAKISTAN (THROUGH THE COMMISSIONER OF IncomE tax, LAHORWE RANGE, LAHORE AND OTHERS)
Law: Civil Procedure Code (V of 1908)
Section: 83(2),88
Law: Specific Relief Act, 1877
Section: 45
Law: Income Tax Act, 1922
Section: 22(3),29,2(2),23(4),46
Income-tax Act, 1922 -- Sections 2(2), 23(4), 46 -- Defense of Pakistan Ordinance, 1965 -- Section 4 -- Assessee -- Alien enemy -- Company declared an alien enemy consequent upon declaration of war with India in 1965 -- Company's properties in Pakistan vested in the Custodian of Enemy Property -- Custodian of Enemy Property, whether supplanted the company for all purposes, including proceedings under the Income Tax Act, so long the company remained an "alien enemy" -- Held yes -- Custodian of Enemy Property representing the company before the Income Tax authorities and clearing the Income Tax demands on behalf of the company -- Whether justified -- Held yes -- Whether company had any locus standi to pursue any legal action in Pakistan so long it remained an "alien enemy" -- Held no -- Words and expression " Enemy ", " Enemy territory ", " Enemy Firm " and " Aggrieved party ", meaning of --JUDGMENTGHULAM SAFDAR SHAH. J --- These two appeals, by leave of the Court, are directed against the consolidated judgment of the Lahore High Court, dated 29-4-1971. by which the appellant's Writ Petitions Nos. 900 of 1970 and 901 of 1971 were dismissed on the ground that being 'alien enemy' residing in enemy territory, could not seek any relief against the impugned orders of respondents. It may be mentioned that since the questions of law and facts in both these appeals, except for the assessment years, are the same, both will be disposed of by this judgment.The background of this litigation (and here I would confine myself to the facts of Civil appeal No. 86 of 1971) is that Messrs Associated Cement Companies Limited(the appellant in both cases. and hereinafter referred to as the Company) was incorporated in India. It owned in Pakistan two cement factories, one located at Wah and another at Rohri in the Province of Sind. By sale agreement dated 12-3-1965, these two factories were sold by the Company to the then government of West Pakistan for approximately Rs. 3,75,00,000 payable to it in India, over a period of seven years at the rate of Rs. 50,00,000 per annum ; in the said sale agreement, which was underwritten by a bank guarantee, provision was made for the tax liability…
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