1985 PLP 1801 (SCMR)
Messrs HOMES LIMITED, KARACHI — Petitioners Versus THE COMMISSIONER OF INCOME-TAX (APPEALS),
| Citation | 1985 PLP 1801 (SCMR) |
| Forum / Court | High Court |
| Bench Members | Abdul Kadir Shaikh, S. A. Nusrat and Zaffar Hussain Mirza, JJ |
| Parties | Messrs HOMES LIMITED, KARACHI — Petitioners Versus THE COMMISSIONER OF INCOME-TAX (APPEALS), |
| Primary Law | Constitution of Pakistan (1973) |
Q1: What are the key laws and sections cited in 1985 PLP 1801 (SCMR)?
This judgment primarily cites: Constitution of Pakistan (1973) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1985 PLP 1801 (SCMR)?
The case was heard and decided by the High Court bench comprising: Abdul Kadir Shaikh, S. A. Nusrat and Zaffar Hussain Mirza, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1985 PLP 1801 (SCMR) (Messrs HOMES LIMITED, KARACHI — Petitioners Versus THE COMMISSIONER OF INCOME-TAX (APPEALS),). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Nasim, Advocate Supreme Court with S.M. Gharib Nawaz Daccawala, Advocate-on-Record for Petitioners.
- Shaikh Haider, Advocate Supreme Court for Respondents.
- Date of hearing: 4th July, 1985.
- Muhammad Nasim, Advocate Supreme Court with S.M. Gharib Nawaz Daccawala, Advocate‑on‑Record for Petitioners.
Headnotes / Summary
Arts. 185(3) & 199--Constitutional petition--Order impugned--Demand from petitioners held in abeyance subject to furnishing Bank guarantee to extent of 50% of demand and executing security for balance amount- Bank guarantee to be cashed unconditionally in case Constitution petition dismissed--Counsel for both parties agreeing that petition for leave to appeal be converted into appeal and impugned order be substituted by interim order passed earlier, with some modifications asked for--Prayer granted--Appellant however, not debarred from seeking further legal remedies available to him against order of dismissal of Constitution petition.
Judgment & Decree
ABDUL KADIR SHAIKH, J‑‑After we heard the learned counsel for the parties at some length they agreed that this petition may be converted into an appeal and the impugned order of the High Court, dated 21‑11‑1984 may be substituted by the interim order of this Court, dated 20th March, 1985 as modified by the application filed by the learned counsel for both the parties in Court today. We, therefore, convert this petition into an appeal and allow the appeal and set aside the impugned order of the High Court and direct that pending final disposal of the constitution petition filed by the appellant in the High Court, namely, Constitution Petition No. 727‑D of 1984, the impugned demand from appellant‑Company shall be held in abeyance, subject to appellant furnishing a bank guarantee to the extent of 50 per cent of the demand and executing security for the balance amount to the satisfaction of the Nazir of the High Court within one month. The bank guarantee to be furnished by appellant shall provide for its encashment unconditionally in case the Constitution Petition in the High Court is dismissed. This, however, is not meant to bar the further legal remedies that may be available to appellant against the order or judgment of the dismissal of the aforesaid Constitution Petition. The parties are left to bear their own costs. M. I. Order accordingly.