1997 SCMR 1164

Messrs SARDARPUR TEXTILE And Others vs FEDERATION OF PAKISTAN And Other

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Citation1997 SCMR 1164

CourtSupreme Court of Pakistan

Case No.Civil Petitions for Leave to Appeal Nos. 293, 295, 297, 298, 280, 302 to 314, 316

Date1995-04-12

Judge(s)Saad Saood Jan, Manzoor Hussain Sial and Zia Mahmood Mirza

Authored bySaad Saood Jan

ResultLeave granted

AI Summary — generated from this judgment; read the full text below and verify before relying on it.

The Supreme Court granted leave to appeal in several petitions, noting that they raised the same legal issue as a previously granted leave to appeal in a Constitutional Petition. The Court directed that all these appeals be heard together at an early date. As an interim measure during the pendency of the appeals, the recovery of tax levied or leviable under Sections 80-C, 80-CC, and 80-D of the Income Tax Ordinance was suspended. This suspension was conditional upon the appellants undertaking to pay the tax, along with interest at a rate of 2% over the bank rate, should their appeals ultimately be dismissed.

Laws & provisions referred

Section 80-C, Income Tax Ordinance
Section 80-CC, Income Tax Ordinance
Section 80-D, Income Tax Ordinance

Leave to appealConstitutional petitionIncome taxTax recoverySuspension of recoveryInterim relief

ORDER

SAAD SAOOD JAN, J.---Leave to appeal has been granted in Constitutional Petition 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.