1998 PLP 566 (SCMR)
FAISALABAD through Sh. Abdus Salam, Director‑‑‑Petitioner Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad,
| Citation | 1998 PLP 566 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Abdul Hafeez Memon and Muhammad Ilyas, JJ |
| Parties | FAISALABAD through Sh. Abdus Salam, Director‑‑‑Petitioner Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad, |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑ |
Q1: What are the key laws and sections cited in 1998 PLP 566 (SCMR)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979)‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1998 PLP 566 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Abdul Hafeez Memon and Muhammad Ilyas, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1998 PLP 566 (SCMR) (FAISALABAD through Sh. Abdus Salam, Director‑‑‑Petitioner Versus FEDERATION OF PAKISTAN through Secretary, Ministry of Finance, Islamabad,). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- S. Abul Aasim Jafri, Advocate‑on‑Record for Petitioner.
- Nemo for Respondents.
- Date of hearing: 16th June, 1996.
- 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, 235‑L, 241‑L, 244‑1, 252‑L, 255‑L, 274‑L, 275‑L and 279‑L of 1995, leave has been granted and stay P 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.
Headnotes / Summary
(On appeal from the judgment/order, dated 10‑3‑1996 of the Lahore High Court, Lahore, passed in Writ Petition No.3958 of 1996). ‑‑‑‑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.
Judgment & Decree
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, 235‑L, 241‑L, 244‑1, 252‑L, 255‑L, 274‑L, 275‑L and 279‑L of 1995, leave has been granted and stay P 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 and 80‑D of the Income Tax Ordinance with interest at the rate of 2 % above the 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