| Citation(s) |
|---|
| 2003 SLG 279 2003 SLD 279 2003 YLR 196 |
Sindh High Court
Suit No.1649 of 1999, decision dated: 16-09-2002
S. ALI ASLAM, JAFRI, J
Plaintiff and his counsel called absent. Raja Muhammad Iqbal for Defendant No. 1. Muhammad Farid for Defendant No. 2
Suit No.1649 of 1999, decision dated: 16-09-2002
S. ALI ASLAM, JAFRI, J
Plaintiff and his counsel called absent. Raja Muhammad Iqbal for Defendant No. 1. Muhammad Farid for Defendant No. 2
TAHIR A. KHAN
VS
CENTRAL BOARD OF REVENUE and others
Law: Income Tax Ordinance, 1979
Section: 162
Law: Constitution of Pakistan, 1973
Section: 174
Law: Civil Procedure Code (V of 1908)
Section: 79
Law: Specific Relief Act, 1877
Section: 42,54
(a) Specific Relief Act (I of 1877)----Ss. 42 & 54---Income Tax Ordinance (XXXI of 1979), 5.162---Civil Procedure code (V of 1908); S.79 & O. VII, R. II--Constitution of Pakistan (1973), Art. 174--Suit for declaration and injunction challenging vires of demand raised under Income Tax Ordinance, 1979---Plaintiff filed such suit against Central Board of Revenue, Income Tax Recovery Officer and two other officials without impleading "Pakistan " as party/defendant---When Court took up the point regarding non-compliance of S.79, C. P. C: and its consequences, plaintiff did not make any effort to seek amendment. in plaint, so as to bring same in proper form---Such suit filed against Government officials in their official capacity without impleading "Pakistan " as defendant was bad in form and not maintainable---Such suit was also barred under S. 162 of Income Tax Ordinance, 1979---Plaint was rejected under O. VII, R.11, C. P. C. being not maintainable and barred under law. Batala Engineering Company Ltd. v. I.T.O., Lahore 1973 SCMR 282; Releigh Investment Company Ltd. v. Governor General-in-Council PLD 1947 PC 19; Commissioner of Income-tax, West Punjab v. Tribune Trust PLD 1947 PC 247; Province of Punjab through Member, Board of Revenue, Lahore and others v. Muhammad Hussain through Legal Heirs and others PLD 1993 SC 147 ref. (b) Civil Procedure Code (V of 1908)---- ----S. 79---Constitution of Pakistan (1973), Art. 174---Suit: against Government functionaries in their official capacity and by their official designation or title--Maintainability---Such suit was bad in form and must fail. Secretary, B. & R. Government of West Pakistan and 4 others v. Fazal Ali Khan PLD 1971 Kar. 625; Manahem S. Yeshoova v. Union of India and others: AIR 1960 Bom. 196 and Province of Punjab through Member, Board of Revenue, Lahore and others v. Muhammad Hussain through Legal Heirs and others PLD 1993 SC 147 rel. JUDGMENT In this suit for declaration and injunction the plaintiff has prayed for the following reliefs:-- (a) declare that no amount as claimed by the defendants Nos. 1, 2 and 3 stated to be the dues of Network Television Marketing (Pvt.) Ltd., are payable by…
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