Law: Income Tax Ordinance, 1979

Section: 93

Law: Constitution of Pakistan, 1973

Section: 199

Income-tax Ordinance (XXXI of 1979)--S. 93--Constitution of Pakistan (1973), Art. 199--Recovery of tax-¬Stay--Levy of income-tax challenged in constitutional petition on the plea that petitioner's income was exempt from tax in view of ` of Supreme Court reported in P L D 1980 S C 84 and that other petitions involving identical points were pending in the Court--High Court, in its constitutional jurisdiction granted stay of recovery of tax subject to furnishing bank-guarantee of the amounts involved within a month and thereafter constitutional petition ordered to be fixed for regular hearing. Constitutional Petition No. D-69/85 ref. ORDER AJMAL MIAN, J.--In the' above petition and the two other connected petitions the levy of income tax, has been impugned on the ground that the petitioner's income was exempted in view of the judgment of the Supreme-Court in the case of Hamdard Dawakhana reported in P L D 1980 S C 84, whereas the contention of the Income-tax Department is that there is no lack of jurisdiction on the part of the Income Tax Officer but there is only dispute as to the recovery and, therefore, the petitioners are not entitled…

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