Pakistan Through The Secretary To The Government Of Pakistan And Other
This matter concerns a series of Civil Appeals arising from a common judgment of the High Court of Sindh, which had allowed various Constitution Petitions filed by the respondents. The Supreme Court heard the parties at length and reviewed the impugned judgment. Upon the consensus of the learned counsel for both sides, the Court disposed of the appeals by upholding the directions contained in paragraphs 1 and 20 of the High Court's judgment, subject to a specific modification. The Court held that the claim for tax credit, as allowed by the High Court, would be permissible only upon the condition of physical verification conducted in accordance with the law. By this order, the Supreme Court effectively affirmed the lower court's decision while imposing a procedural safeguard regarding the verification of tax credit claims, thereby settling the dispute in terms of the modified judgment.
- Can a claim for tax credit be allowed subject to physical verification?
- Does the Supreme Court have the authority to modify a High Court judgment based on the consent of the parties?
ORDER
ABDUL HAMMEED DOGAR, CJ. - Through this order we intend to dispose of Civil Appeals Nos. 612 to 636 of 2005, as they arise out of common judgment dated 16.3.2004 passed by learned Division Bench of High Court of Sind, Karachi whereby Constitution Petitions No. D-991 of 1989, D-704, D-738 to D-740, D-742, D-747, D-753, D- 781, D-824, D-1018, D-1145, D-1146, D-1147, D-1175, D- 1127, D-1277, D- 1278, D-1433 of 1990, D-138, D-149, D- 351 & D-509 of 1991 filed by respondents were allowed.
2. We have heard learned counsel for the parties at length and have gone through the impugned judgment.
3. Learnd counsel appearing for both sides submitted that they would be satisfied, if appeals are disposed of in terms of paras. 1 and 20 of the impugned judgmehnt but modified to the extent claim of tax credit would be allowed subject to physical verification in accordance with law Order accordingly.