AL-BARKAT INDUSTRIAL CORPORATION LIMITED, FAISALABAD VS FEDERATION OF PAKISTAN
1997 P T D 657
[Supreme Court of Pakistan]
Present : Abdul Hafeez Memon and Muhammad Ilyas, JJ
Versus
FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad and others
Civil Petition No. 1185/L of 1996, decided on 16/06/1996.
(On appeal from the judgment/order, dated 10-3-1996 of the Lahore High Court, Lahore, passed in Writ Petition No. 3958/96).
Income Tax Ordinance (XXXI of 1979)---
----Ss.80-C, 80-CC & 80-D---Constitution of Pakistan (1973), Art. 185(3)-- Question having bearing upon the validity of Ss.80-C, 80-CC & 80-D, Income Tax Ordinance, 1979 needing construction of the Constitution of Pakistan was involved---Leave to appeal had already been granted and stay order had been issued in other petitions involving same question---Petitioner submitted that his petition for leave to appeal should also be admitted on same terms as other petitions wherein same question of law was involved-- Leave to appeal was granted on same terms as was granted in other similar petitions.
S. Abdul Aasim Jafri, Advocate-on-Record for Petitioner.
Nemo for Respondents
Date of hearing: 16th June, 1996
ORDER
ABDUL HAFEEZ MEMON, J.---Syed Abul Aasim Jafri Advocate-on-Record, points out that on the same question, as involved in this petition, several petitions, including Civil Petitions Nos.234-L/95, 235-L/95, 241-L/95, 244-L/95, 252-L/95, 255-L/95, 2'14-L/95, 275-L/9:; and 279-L/95, leave has been granted and stay has also been granted. He, therefore, submits that this petition may also be admitted and stay in the same terms, as in other petitions, may also be granted.
2. In view of the leave having been granted in the aforesaid petitions, we grant leave in this petition.
3. As the question raised will have bearing upon the validity of sections 80-C, 80-CC and 80-D, Income Tax Ordinance, and need construction of the Constitution, notice be issued to the Attorney-General as required by Rule 1, Order XXVII, Civil Procedure Code.
4. During the pendency of the appeals, if the petitioners undertake that they shall pay the, tax as levied or leviable under sections 80-C, 80-CC arid 80-D of the income Tax Ordinance with interest at the rate of 2 % above tile bank rate, in the event the appeals are dismissed, the recovery of the tax shall remain suspended.
5. As the appeal involves the finances of the Federal Government, this should be heard at an early date.
A.A./A.-1435/S Leave granted.