Messrs SARDARPUR TEX ZAHUR TEXTILE MILLS, MANDIWALLA MAUSER M/S SH.
This matter concerns a series of petitions for leave to appeal regarding the levy of income tax under specific provisions of the Income Tax Ordinance. The Supreme Court of Pakistan granted leave to appeal in the present petitions, noting that they raise the same legal issues as those previously identified in C.P. No. 234-L of 1995. The Court directed that all related appeals be heard together at an early date. Pending the final adjudication of these appeals, the Court established a conditional interim relief mechanism. It ordered that the recovery of the tax levied or leviable under the relevant sections of the Income Tax Ordinance shall remain suspended, provided that the appellants furnish an undertaking to pay the tax, along with interest calculated at a rate of 2% over the bank rate, in the event that their appeals are ultimately dismissed.
- Can the recovery of tax be suspended pending the final adjudication of an appeal?
- What conditions may be imposed by the Court for suspending the recovery of tax during the pendency of an appeal?
- Section 80-C, Income Tax Ordinance 1979
- Section 80-CC, Income Tax Ordinance 1979
- Section 80-D, Income Tax Ordinance 1979
ORDER
' SAAD SAOOD JAN, J.---Leave to appeal has been granted in C.P. No,234-L of 1995 on 4-4-1995 to consider the same legal issue as has been raised in these petitions. Leave to appeal is therefore granted in these petitions as well. All the appeals should be heard together at an early date.
2. During the pendency of the appeals if the appellants undertake that they shall pay the tax as levied or leviable under sections 80-C, 80-CC and 80-D of the Income Tax' Ordinance, with interest at the rate of 2% over the bank rate in the event the appeals are dismissed, the recovery of the tax shall remain suspended.
Cited by 3 cases
- AMIR NAWAZ KHAN And 2 Others vs GOVERNMENT OF PAKISTAN Through Secretary, Finance, Islamabad And 5 OTHER 2001 CLC 185
- MUHAMMAD ANSAR and 2 others vs ADMINISTRATOR, TOWN COMMITTEE, I_ABIRWALA, DISTRICT KHANEWAL and 4 others 1999 YLR 950
- MUHAMMAD ANSAR Versus ADMINISTRATOR, TOWN COMMITTEE, KABIRWALA, DISTRICT KHANEWAL 2000 PTD 478