Pakistan Water And Power Development Authority, Lahore vs Deputy Commissioner Of Income Tax, Peshawar And Others
This matter concerns an appeal before the Supreme Court of Pakistan involving the Pakistan Water and Power Development Authority and the Deputy Commissioner of Income Tax. The primary procedural issue addressed by the Court was an application for the substitution of legal representatives for respondent No. 4, which was granted without objection. Subsequently, the Court considered a request by the newly added respondents to pursue Alternative Dispute Resolution (ADR) to resolve the underlying tax dispute outside of the judicial process. The Court granted an adjournment to facilitate potential settlement negotiations. The holding of the Court was to allow the substitution of parties and to provide a window of one month for the parties to resolve the dispute through an ADR Committee, without prejudice to the merits of the case pending before the Court. The key principle established is the Court's discretion to adjourn proceedings to encourage out-of-court settlement mechanisms while maintaining the integrity of the pending litigation.
- Can the Supreme Court allow the substitution of legal representatives for a respondent during an appeal?
- Does the Supreme Court have the authority to permit parties to pursue Alternative Dispute Resolution while an appeal is pending?
ORDER
Learned counsel for respondent No. 4 filed C.M.A. Nos. 5912 and 5913 of 2005 seeking permission to substitute respondent No. 4a and 4b. Other side has expressed no objection.
2. Civil Misc. Applications are allowed. Let learned AOR to file amended title of appeal indicating the names of newly added respondents. Learned counsel for respondent No. 4a and 4b stated that he has been instructed to file an application before the ADR Committee for decision of the matter outside the Court. However, learned counsel for appellant stated that he has no such instructions.
Be that as it may, we adjourn these appeals for a date commencing 20th February, 2006.
Meanwhile if parties decided to resolve the matter outside the Court through ADR, the ADR Committee, without prejudice to the case of either of the parties pending before this Court, can dispose Of the matter within a period of one month.