THE COMMISSIONER INCOMETAX, INVESTIGATION, KARACHI vs M/s. NISHAT
This matter concerns a petition for leave to appeal filed by the Commissioner of Income-tax against a judgment of the Karachi High Court. During the proceedings, the Court directed the petitioner to provide information regarding the pendency of similar matters involving identical questions of law at the Karachi registry. Following a delay, the petitioner submitted a memorandum listing ten connected petitions for leave to appeal (CPSLA) pending disposal at Karachi, which involve the same legal questions as the present petition. Recognizing that the resolution of these connected cases would impact the current matter, the Supreme Court held that it is in the interest of justice to adjourn the present petition pending the final decision of the Karachi cases. The Court further directed the Advocate-on-Record to provide quarterly progress reports regarding the status of the Karachi matters. Consequently, the present petition was ordered to be re-fixed for hearing at Lahore following the adjudication of the connected matters, and the previously issued notice to counsel was discharged.
- Whether a petition for leave to appeal should be adjourned pending the decision of other connected matters involving the same questions of law?
- Is the Court empowered to direct periodic progress reporting by the Advocate-on-Record for pending connected cases?
ORDER
' MUHAMMAD AFZAL ZULLAH, J.--This petition for leave was heard on 21st May, 1989 and the judgment was reserved so as to await information by the learned counsel for the petitioner regarding the pendency of similar matters at Karachi. He had promised to submit the information within one week but the needful was not done till 29th May, 1989. A notice was issued to him in this behalf. He has now sent the requisite information/explanation, in his written memorandum dated 4-6-1989, which reads as follows:-- "1. That the following connected C.P.S.L. Appeals were filed at Karachi by the Commissioner of Income-tax, Karachi against the judgment of the Karachi High Court dated 7-7-1986, against Olympia Watch Company Limited, and others. The same are still pending disposal. {{TABLE}} ' SI. No, No, of CPSLA Date of filing Parties names
1. CP 374 of 1987 19-9-1987 CIT v. Olympia & Co.
2. CP 372 of 1987 17-9-1987 CIT v. Quality Steel Ltd.
3. CP 369 of 1987 19-9-1987 CIT v. Karachi Can Ltd.
4. CP 379 of 1987 24-9-1987 CIT v. Sanat-o-Hirfat Ltd.
5. CP 385 of 1987 24-9-1987 CIT v. Sanat-o-Hirfat Ltd.
6. CP 380 of 1987 24-9-1987 CIT v. Sanat-o-Hirfat Ltd.
7. CP 364 of 1987 17-9-1987 CIT v. Shah Nawaz Ltd.
8. CP 370 of 1987 17-9-1987 CIT v. Pakistan Lubricants Ltd.
9. CP 381 of 1987 22-9-1987 CIT v. Jang Ltd.
10. CP 386 of 1987 24-9-1987 CIT v. Jang Publications. {{TABLE}}
(2) That the above-noted cases involve the same question of law as arise in the above-noted petition namely CPSLA No,247/R of 1988.
(3) That the above information could not be supplied in time due to strike in the Department which continued for more than 10 days.
(4) That the delay in filing this application is very much regretted."
In view of the pendency of several petitions at Karachi as stated in the afore quoted memorandum which "involve the same questions of law as arise in this petition", therefore, it is in the interest of justice to keep this petition pending till the decision of the said petitions. The learned A.O.R. Shall inform the Court about the progress of the said cases at Karachi every three months. The petitioners office shall give due assistance and information to the learned A.O.R. For doing the needful as above directed.
' Accordingly this petition shall be re-fixed for hearing at Lahore after the decision of the said matters.
' In view of the explanation of the learned counsel, the notice dated 29th May, 1989 issued to him is discharged.