Law: Civil Procedure Code (V of 1908)

Section: 151,73

Law: Income Tax Ordinance, 1979

Section: 50(5)

Law: Customs Act, 1969

Section: 19,79,18,202,201

Law: Sales Tax Act, 1990

Section: 6,3(1)(b)

(a) Industrial Development Bank of Pakistan Ordinance (XXXI of 1961)--- ----S.39---Customs Act (IV of 1969), Ss.19, 79 & 202---Civil Procedure Code (V of 1908), Ss.73 & 151---Sindh Chief Court Rules (0 S.), R.323---Execution of decree---Sale proceeds, distribution of---Government dues---Determination---Machinery imported under conces-sionary notification was put to auction in execution of decree passed in favour of the bank---From the sale proceeds of the machinery, Official Assignee paid customs duty, sales tax, Iqra surcharge, flood relief and withholding tax to Customs Authorities---Bank filed ,application contending that import of machinery was exempted from customs duty and other levies, therefore, Customs Authorities could not receive any amount from the sale proceeds of the machinery---Bank in its application, further contended that Customs Authorities were not party before the Court, therefore, could not claim any priority or distribution under S.73 C.P.C.---Validity---Exemption under notification could have been availed only in respect of machinery, which was imported for notified purposes and subject to fulfilling requirement laid down in the notification, provided that bill of entry as required under S.79 of Customs Act, 1979, was filed during the currency and in the manner provided for, under the exemption notification---As bill of entry was filed by importer but he could not clear the goods, then neither bank nor auction-purchaser was qualified to claim exemption from payment of customs duties or other charges or dues under the notification---When sale was effected under the provisions of Civil Procedure Code, 1908, payment was to be made in the order of priority as set down in S.73 (3) C.P.C.---Customs duty, sales tax, Iqra surcharge, flood relief and withholding tax were all statutory duties and levies imposed and recoverable by Customs Authorities under statutory mandate---All sums paid by Official Assignee to Customs Authority and Karachi Port Trust could not be questioned---Such encumbrance or charge holders were before the Court prior to sale and they had lodged their claims before Official Assignee under orders of the Court,…

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