Income Tax Ordinance (XXXI of 1979)---

----Ss. 80-D & 92---Constitution of Pakistan (1973), Art 199---Recovery of income tax from person holding money on behalf of an assessee---Invocation of Constitutional jurisdiction of High Court for stay of such recovery---High Court, in circumstances of the case, restrained the department from enforcing the demand under S.80-D of the Income Tax Ordinance, 1979 and directed that incase the amount had not yet been recovered pursuant to notice under S.92, Income Tax Ordinance, 1979 further action would not be taken by the department for the recovery of such amount.

1992 PTD 1411 fol.

Muhammad Farogh Naseem for Appellant.

S. Tariq Ali Standing Counsel for Respondent

ORDER

MAMOON KAZI, J.---Learned counsel has placed before us, anorder passed by another Division Bench which is reported in 1992 PTD 1411, according to which in a similar case stay has been granted to the petitioner. Under circumstances the department is restrained from enforcing demand under section 80-D and in case the amount has not yet been recovered by the department from respondent No.3 in pursuance of notice under section 92 of the Income Tax Ordinance 1979, no further action will be taken by the department for recovery of such amount.

M.B.A./N-535/T Order accordingly.