Law:

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Constitution of Pakistan (1962), Art. 58(3) read with Supreme Court Rules, 1956, O. XIII, r. 4-Petition for Special Leave to Appeal-Cannot be entertained unless registered by office-Office cannot register same unless copy of order or of High Court filed-High Court ordering "for reasons to be recorded separately the writ petition is dismissed in limine" Judges proceeding on short sum­mer-spell without recording reasons-Matter, one of utmost urgency to party and as such petition for special leave to appeal attempted to be filed without any copy of of High Court and a miscellaneous application also moved for grant of stay order-Held, until delivered, signed and sealed, High Court continued to be in seizing of case and not functus officio with regard to matter-Petition returned to petitioner as being not en tertainable-Procedure adopted by High Court in disposing of civil matter by short order-Deprecated-Constitution of Pakistan (1962), Art. 98. Saeed Akhtar, Advocate Supreme Court instructed by Tanvir Ahmad, Advocate- on-Record for Petitioner. Abdul Haq, Senior Advocate Supreme Court instructed by Iftikharuddin Ahmad, Advocate-on-Record for Respondents. Date of hearing : 28th June 1971. ORDER HAMOJDUR RAHMAN, C. J.--This is an unusual application for stay of realization of tax assessed by the Income-tax Department against the West Pakistan Road Transport Board, Lahore. The assessments were made in respect of years 1958-59, 1959-60, 1959-60 (Supplementary), 1960-61 and 1961-62. The total amount of tax so assessed is Rs.2,32,62,120. The demand notices under section 29 of the Income-tax Act were issued on 6-5-1971 and on the same day by separate notices under section 46 (5-A) attachments were levied on the bank accounts of the Road Transport Board. These demand notices were issued after the appeals of the Board, against the aforesaid assessments, were dismissed on the 3rd February 1971. The Board has applied to the Income-tax Tribunal for making a reference to the High Court and that application is to come up for hearing on the 30th June 1971, which is the last date of the financial year. During the pendency of the application for reference to the High Court the…

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