Income Tax Ordinance (XXXI of 1979)---

----Ss. 92 & 80-C---Constitution of Pakistan (1973), Art.199---Recovery of tax from persons holding money on behalf of an assessee---Constitutional jurisdiction, invocation of---High Court, in circumstances of the case, in spite of the notice under S.92 having been issued, restrained the department from enforcing the demand under S.80-C, and directed that in case the amount had not yet been recovered by the department pursuant to notice under S.92, further action would not be taken by the department for the recovery of such amount.

Muhammad Farogh Naseem for Petitioner.

Nemo for Respondents.

ORDER

NASIR ASLAM ZAHID, CJ.---In all other similar matters interim relief has been granted. However, in this case, according to the learned counsel, notice has been issued under section 92 Of the Income Tax Ordinance, 1979 by the department to Allied Bank of Pakistan, Limited, West Wharf Branch, Karachi to remit the amount lying to the credit of the petitioner to the department. In a similar matter, in spite of the notice under section 92 having been issued, we had passed the order of granting interim relief. The other petition is C.P. No.D-198 of 1992, and copy of the order, dated 3-2-1992 passed in that matter has been filed alongwith this petition. The department is restrained from enforcing the demand under section 80-C, and in case the amount has not yet been recovered by the department from A.B.L., West Wharf; Branch, Karachi pursuant to notice under section 92 of the Income Tax Ordinance, 1979 further action will not be taken by the department for the recovery of such amount. Miscellaneous Application No.205G of 1992 is disposed of.

M.B.A./I-202/KOrder accordingly.