Law: Income Tax Ordinance, 1979

Section: 136,137

Law: Constitution of Pakistan, 1973

Section: 185(2)(d)(e)(f)

Law: Civil Procedure Code (V of 1908)

Section: O.XLV,Rr.2,3,8,O.XII,R.2,109,112

(a) Civil Procedure Code (V of 1908)---O.XLV, Rr. 2, 3 & 8---Petition to High Court for declaring the case fit for appeal to Supreme Court---Essentials---Such petition must contain all the grounds on which such certificate is sought---Being an important document, which has to be ultimately treated as memo. of appeal containing grounds challenging the of High Court same has to be transmitted to Supreme Court after completion of all formalities as provided in O.XLV of C.P.C. (b) Supreme Court Rules, 1980--- ----O.XII, R.2---Constitution of Pakistan (1973), Art.185(2)(d)(e)(f)--­Application of procedure---Order XII, Supreme Court Rules, 1980, applies to appeals preferred to Supreme Court under provisions of the Constitution itself and not to appeals filed under ordinary law and other statutes providing a right of appeal against of High Court passed under such statute---Where such statute provides the mechanism or procedure for filing such appeal before Supreme Court, then it would have to be followed. (c) Supreme Court Rules, 1980--- ----O.XII, R.2---Civil Procedure Code (V of 1908), Ss. 109 to 112 & O.XLV---Certificated appeals under ordinary law---Application of procedure before Supreme Court---Where in respect of such appeals, the procedure provided under Supreme Court Rules, 1980, is different front that provided by C.P.C., then - Supreme Court Rules would have, overriding effect qua the provisions of C.P.C.---No provision contrary to the provisions of Ss. 109, to 112 & O.XLV of C.P.C. had been made in the Supreme Court Rules, 1980 in respect of such appeals---Where statute did not provide any procedure for filing such appeals, then Supreme Court could invoke the provisions of Supreme Court Rules, 1980, governing similar certificated appeals under the Constitution on ground of similarity. (d) Income Tax Ordinance (XXXI of 1979)--- ----5.137 read with 5.136---Constitution of Pakistan (19.73), Art. 185(2)(d)(e)(f)---Supreme Court Rules, 1980, O.XII, R.2---Civil Procedure Code (V of 1908), Ss. 109 to 112 & O.XLV---Direct appeal to Supreme Court against of High Court passed under 5.136 of Income Tax Ordinance, 1979---Maintainability---Provisions of…

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