Law: Income Tax Ordinance, 1979

Section: 199(4A),(4B)

Constitution of Pakistan (1973)---Art.199 (4-A), (4-B)---Constitutional petition relating to or connected with assessment or collection of public revenue- --interim stay for specified period--­Constitutional petition remaining undecided within specified period ---Effect--­Stay order granted in Constitutional petition which related to assessment or collection of public revenue, would cease to have effect on expiry of stipulated period of six months---High Court was not empowered to extend stay order for a period beyond that specified in Cl. (4-A) of Art.199 of the Constitution--­Mere fact that case had not been disposed of within six months as envisaged by Cl. (4-B) of Art.199 of the Constitution, in no manner would affect operation of Art.199(4-A) of the Constitution---Stay order in question, having been granted for stipulated six months and such period having expired, stay order would cease to operate. ORDER MAMOON KAZI, J.---Request for adjournment has been received from Mr. Attaur Rehman on the ground that learned counsel is not feeling well. This, petition and other connected petitions have been fixed together for hearing today as common questions are involved in the said petitions. Even otherwise it is nearly 1-30 p.m. and the Court time is nearly over. Therefore, it is not possible for us to hear these petitions. Mr. Abid S. Zuberi,' learned counselor the respondents and Mr. Abul Khair Ansari appearing on behalf of Collector of Customs have pointed out that in view of Article 199 (4-A) any stay against recovery of the amount involved in the case, granted by this Court would be valid for six months unless the case is earlier decided by the High Court or such order is earlier withdrawn by the Court. Sub-Article (4-A) provides as follows: ' "(4-A) An interim order made by a High Court on an application made to it to question the validity or legal effect of any order made, proceeding taken or act done by any authority or person, which has been made, taken or done or purports to have been made, taken or done under any law which is specified in Part I of the First Schedule or relates to, or is connected with, assessment or collection of public revenues shall…

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