IQBAL KHALID, ADVOEATE Versus EXCISE AND TAXATION OFFICER, DISTRICT TOBA TEK SINGH

ORDER

It is not denied that the petitioners have a remedy of appeal and revision against the impugned order passed by the Excise and Taxation Officer. Learned counsel, however, submits that the remedy of appeal is not adequate in so far as in case the petitioners file appeal, they will have to pay the amount of gains-tax assessed' in the impugned order. He further submits that the petitioners have already deposited Rs.70,000 towards the gain-tax and the total liability assessed by the E.T.O. comes to Rs.1,04,000.

2. I have sent for the Advocate-General, who has appeared. He undertakes that if the petitioners file appeal, the department will not recover the balance amount of Rs.34,000 from the petitioners pending the final decision of the appeal.

3. In these circumstances petitioners may avail the remedy of appeal in the first instance which shall be disposed of as early as possible.

With the aforesaid observation, the writ petition stands disposed of.

H.B.T. Order accordingly.