Law:

Section:

Income-tax---Contempt--Refusal to accept notice for service and misbehavior with bailiff of High Court--Complaint against contemner--Contemner denying allegations made against him, gave his own version of incident and then threw himself at the mercy of Court by tendering unqualified apology--There being two versions of incident on record, divergent in nature, and thereby creating room for doubt benefit of which must go to alleged contemner--Contemner, even otherwise had suffered agony of ordeal of contempt proceedings and has been attending Court on each date of hearing which must have caused him sufficient mental anguish-¬Contempt proceedings and quasi-criminal in nature wherein doubts are to be excluded--Since law requires that conviction can only be recorded if every possible doubt was excluded, contemners was thus given benefit of doubt and acquitted. State v. Dasrath Jha AIR 1951 Pat. 443; Dr. Mazhar Ali Hashmi v. Abdul Qadir and others PLD 1971 Lah. 278; Mian Qadiruddin and another v. Mian Ghulam Yaqoob Bandey and another 1977 SCMR 475; State v. Qazi Muhammad Tufail PLD 1977 Lah.486 and Amir Hussain v. Muhammad Rafique and others 1985 P.Cr. LJ 108 ref. JUDGMENT SAJJAD ALI SHAH, J.--In C.P. No. D.D-659/88 pre-admission notice was issued by this Court for service on respondent No.l, who is Income-tax Officer, Circle XV East Zone, Main Income-tax Building, Karachi vide order dated 21-6-1988. Bailiff Abdul Sattar reported that Income-tax Officer, Circle XV East Zone misbehaved with him, refused to accept process of the Court and had the Bailiff pushed out from his room. Notice was issued to the alleged contemners to appear in person in the Court on 30-6-1988 to show-cause why he should not be punished under the provisions of Contempt of Court Act, 1976. On 30-6-1988 alleged contemners Anisur Rehman appeared in the Court and submitted in writing unconditional apology but asserted therein that he received notice from the Bailiff and was in the process of checking to find out whether the case pertained to his jurisdiction and asked the Bailiff to wait but Bailiff went away taking notice and other papers with him. Allegation of Bailiff made as such was denied. On…

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