Law: Income Tax Ordinance, 1979

Section: 85

Law: Constitution of Pakistan, 1973

Section: 199(4A)

Income-tax Ordinance (XXXI of 1979)---S. 85--Constitution of Pakistan (1973), Art. 199 (4A)--Recovery of tax, stay against --Petitioner filed a number of constitutional petitions against assessment orders of previous years-- Petitioner in some petitions was directed by the High Court to furnish security while in others was ordered to furnish bank guarantees ¬Petitioner, against such orders filed leave to appeal in the Supreme Court, wherein petitioner was ordered to furnish a Bank guarantee or security to the extent of amount of tax to the satisfaction of Nazir of the High Court--Contention of Department that Art. 199 of the Constitution of Pakistan (1973) was not meant to short circuit or circumvent statutory procedure and that High Court had to show awareness to the fact that in such cases Federal Government could not function and meet its financial obligations if its source of revenue was blocked by interim orders restraining the Income-tax Department from recovery of taxes--Held, that as the department did not raise any objection in earlier petitions and Supreme Court had passed an order which was followed by a Division Bench of High Court, it was not proper to deviate from such an, order--Stay was granted by High Court subject to cl. (4-A) of Art. 199, Constitution of Pakistan for a period of six months on either furnishing a Bank guarantee or security to the satisfaction of Nazir of the Court within a period of four weeks. 12. Taxes 154; 40 1 T R 338; (1962) 46 1 T R 1023; (1963; 47 1 T R 884; A I R 1953 Pb. 113 and 1981 P T D 1 ref. ORDER HAIDER ALI PIRZADA, J.--This is a stay application against recovery of Income Tax for the assessment year 1988-89. The petitioners have impugned the Assessment orders of the previous years and have filed a number of constitutional petitions which have been admitted by this Court for regular hearing, just-like the present one. In some of the petitions, the petitioners were ordered to furnish security for the impugned amount whereas, in some of the constitutional petitions they were ordered to furnish bank guarantees. Against the order dated 5-3-1989 of this Court, the petitioners had filed Civil Petitions for leave to…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492