SONIA SILK, 108-ANARKALI, LAHORE VS CENTRAL BOARD OF REVENUE
2001 P T D 1789
[Lahore High Court]
Before Malik Muhammad Qayyum, J
Messrs SONIA SILK, 108‑ANARKALI, LAHORE
through Sheikh Wajih‑ud‑Din Ahmad
Versus
THE CENTRAL BOARD OF REVENUE,
through Chairman, Islamabad and 4 others
Writ Petition No. 5136 of 2001, decided on 06/04/2001.
Income Tax Ordinance (XXXI of 1979)‑‑‑
‑‑‑‑S.129(2)‑‑‑Constitution of Pakistan (1973), Arts. 199 &2A‑‑‑Constitutional petition‑‑‑Appeal to Appellate Additional Commissioner‑‑ Condition of deposit of tax amount‑‑‑Validity‑‑‑Condition to deposit a portion of the tax amount being contrary to Full Bench judgment in the case of Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672, High Court, in circumstances, directed that assessee's appeal shall be entertained without insisting upon any deposit.
Messrs Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672 ref.
Zia H. Rizvi for Petitioner.
M. Ilyas Khan for Respondents
ORDER
Admit. Notice
2. Mr. M. Ilyas Khan, Advocate, accepts notice.
STAY MATTER
Prima facie the condition to deposit a portion of the tax amount is contrary to the judgment of the Full Bench in the case of Messrs Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672 and, as such, it is directed that petitioner's appeal shall be entertained without insisting upon any deposit.
M.B.A./S‑213/LPetition accepted