1997 P T D 1693

[Supreme Court of Pakistan]

Present: Ajmal Mian, Saiduzzaman Siddiqui, Muhammad Bashir Khan Jehangiri, Nasir Aslam Zahid and Khalil-ur-Rehman Khan, JJ

Civil Appeals Nos.933 to 940 of 1995

Messrs E.F.U. GENERAL INSURANCE CO. LIMITED

versus

THE FEDERATION OF PAKISTAN and others

(On appeals from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions Nos. D-1645 to D-1649 of 1991 and D-1442 to D-1444 of 1994).

Civil Appeals Nos.941 to 945 of 1995

Messrs ADAMJEE INSURANCE COMPANY LIMITED

versus

THE INCOME TAX OFFICER, CIRCLE A-1, KARACHI and others

(On appeals from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions No.D-1695 to 1699 of 1991).

Civil Appeals Nos.946 to 950 of 1995

Messrs HABIB INSURANCE COMPANY LTD

versus

THE INCOME TAX OFFICER, CIRCLE A-1, KARACHI and others

(On appeals from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions No.D-1686 to 1690 of 1991)

Civil Appeals Nos.951 to 954 of 1995

Messrs EAST WEST INSURANCE CO TD

versus

THE COMMISSIONER OF INCOME TAX, HYDERABAD ZONE

(On appeals from the judgment dated 7-2-1995 of the Sindh High Court passed m Constitutional Petitions No.D-1313 to 1316 of 1993).

Civil Appeals Nos.955 and 1136 of 1995

?Messrs CENTRAL INSURANCE CO. LTD.

versus

THE INCOME TAX OFFICER, CIRCLE A-1, KARACHI and others

(On appeals from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions Nos.D-2 and 1699 of 1993)

Civil Appeals Nos.956 to 959 of 1995

Messrs NEW JUBILEE INSURANCE COMPANY LTD

versus

FEDERATION OF PAKISTAN and others

(On appeals from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions No.653 to 656 of 1993)

Civil Appeals Nos.1118 to 1121- and 1135 of 1995

Messrs INTERNATIONAL GENERAL INSURANCE COMPANY OF PAKISTAN

versus

THE INCOME TAX OFFICER, CIRCLE A-1, KARACHI and others

(On appeal from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions Nos. 1747 to 1750 of 1991 and 206 of 1992).

Civil Appeals Nos. 1337 of 1995

PAKISTAN INSURANCE CORPORATION

versus

THE INCOME TAX OFFICER, CIRCLE A-1, KARACHI and others

(On appeal from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petition No. D-1698 of 1993)

Civil Appeals Nos. 1338 to 1143 of 1995

PREMIER INSURANCE COMPANY LTD.

versus

THE INCOME TAX OFFICER, CIRCLE A-1, KARACHI and others

(On appeals from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions Nos.D-1203, 2055 to 2058 of 1992 and 2279 of 1993).

Civil Appeals Nos. 1144 to 1148 of 1995

Messrs RELIANCE INSURANCE COMPANY LTD

versus

THE INCOME TAX OFFICER, CIRCLE A-1 KARACHI and others

(On appeals. from the judgment dated 7-2-1995 of the Sindh High Court passed in Constitutional Petitions Nos.D-37 to D-41 of 1992)

Civil Appeals Nos.933 to 959, 1118 to 1121, 1135 to 1148 of 1995, decided on 03/06/1997.