1997 PLP 1164 (SCMR)
Messrs SARDARPUR TEXTILE and others‑‑‑Petitioners Versus FEDERATION OF PAKISTAN and others‑‑‑Respondents
| Citation | 1997 PLP 1164 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Saad Saood Jan, Manzoor Hussain Sial and Zia Mahmood Mirza, JJ |
| Parties | Messrs SARDARPUR TEXTILE and others‑‑‑Petitioners Versus FEDERATION OF PAKISTAN and others‑‑‑Respondents |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 1997 PLP 1164 (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 1997 PLP 1164 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Saad Saood Jan, Manzoor Hussain Sial and Zia Mahmood Mirza, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1997 PLP 1164 (SCMR) (Messrs SARDARPUR TEXTILE and others‑‑‑Petitioners Versus FEDERATION OF PAKISTAN and others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Mian Saqib Nisar, Advocate Supreme Court, Ch. Muhammad Aslam, Advocate‑on‑Record, Syed Zahid Hussain, Advocate Supreme Court, S. Inayat Hussain, Advocate‑on‑Record, Mehmood A. Qureshi, Advocate‑on‑Record, Umer Atta Bindial with permission of Court for Petitioners (in all respective Cases).
- Nemo for Respondents (in all C.Ps.).
- Date of hearing: 12th April, 1995.
Headnotes / Summary
‑‑‑‑Ss. 80‑C, 80‑CC & 80‑D‑‑‑Constitution of Pakistan (1973), Art. 185(3)‑‑ Leave to appeal having been granted in some other cases to consider similar legal issue as had been raised in petitions for leave to appeal under consideration, therefore, leave to appeal was granted to petitioners ‑‑‑During pendency of appeals if appellants undertook that they would pay tax as levied or leviable under Ss.80‑C, 80‑CC & 80‑D, Income Tax Ordinance, 1979, with interest at the rate of 2 per cent over Bank rate in the events appeals were dismissed, recovery of tax would remain suspended.
Judgment & Decree
SAAD SAOOD JAN, J.‑‑‑Leave to appeal has been granted in Constitutional Petition No.234‑L of 1995 on 4‑4‑1995 to consider the same legal issue as has been raised in these petitions. Leave to appeal is, therefore, granted in these petitions as well. All the appeals should be heard together at an early date.
2. During the pendency of the appeals if the appellants 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 % over the bank rate in the event the appeals are dismissed, the recovery of the tax shall remain suspended. A.A./S‑1060/S Leave granted.