PAKISTAN PAPER PRODUCTS LIMITED Versus COLLECTORATE OF CENTRAL EXCISES AND LAND CUSTOMS

ORDER

1. NAIMUDDIN, C.J.‑‑ On an application under Order XXXIX, rules 1 and 2 and Article 9 of the P.C.O. this Court by the order dated 6‑11‑1987 restrained the respondent from taking any penal action till 11‑11‑1986. Finally this order was confirmed on 7‑4‑1987 in the following terms by consent of the parties.

2. "...stay granted in the terms stated above is confirmed till the disposal of the petition." The respondents have now by the present application under Order XXXIXp rule 4 read with section 151 and Article 199 (4‑A) pray for variation of that order and for a direction to the petitioner to deposit the demanded amount of sales‑tax with respondent No. 2 as the period of six months has elapsed. Article' 199 (4‑A) of the Constitution provides that an interim order made by a High Court on an application made to it to question the validity of legal effect of any order made, proceedings taken or act done by any authority or person which has been made, taken or done or purports to have been made, taken or done under any law which is specified in Part I of the Schedule or relates to or is connected with the State property or assessment or collection of public evenue shall cease to have effect on the expiration of a period of six months following the day on which it is made, unless the case is finally decided or the interim order is withdrawn, by the Court earlier.

3. In view of the aforesaid provision the order passed on 7‑4‑1987 elapsed immediately on the expiry of a period of six months. It is so conceded by Mr. Akhund. Perhaps the department has not been able to take any action because in the order passed on 7‑4‑1987, it was said that the interim order will last till the disposal of this petition. To this extent we will read this order as contemplating the disposal of the petition within six months. This is also conceded by Mr. Rasheed A. Akhund. However, Mr. Rasheed Akhund says that there was no direction to pay the amount and, therefore, such a direction cannot be given now. We agree with him. The department is free to take action for recovery of the dues in accordance with law.

4. The application is allowed to the above extent

5. M . Z . S . /P‑89/ K Miscellaneous application allowed