1994 PLP 1421 (PTD)
Messrs NASIR FLOUR MILLS (PVT.) LTD, KARACHI Versus THE FEDERATION OF PAKISTAN through Chairman, Central Board of
| Citation | 1994 PLP 1421 (PTD) |
| Forum / Court | Karachi High Court |
| Bench Members | Mamoon Kazi and Wajihuddin Ahmad JJ |
| Parties | Messrs NASIR FLOUR MILLS (PVT.) LTD, KARACHI Versus THE FEDERATION OF PAKISTAN through Chairman, Central Board of |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 1994 PLP 1421 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1994 PLP 1421 (PTD)?
The case was heard and decided by the Karachi High Court bench comprising: Mamoon Kazi and Wajihuddin Ahmad JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1994 PLP 1421 (PTD) (Messrs NASIR FLOUR MILLS (PVT.) LTD, KARACHI Versus THE FEDERATION OF PAKISTAN through Chairman, Central Board of). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Farogh Naseem for Appellant.
- S. Tariq Ali Standing Counsel for Respondent
Headnotes / Summary
Ss. 80-D & 92
Constitution of Pakistan (1973), Art 199
Recovery of income tax from person holding money on behalf of an assessee
Invocation of Constitutional jurisdiction of High Court for stay of such recovery
High Court, in circumstances of the case, restrained the department from enforcing the demand under S.80-D of the Income Tax Ordinance, 1979 and directed that incase the amount had not yet been recovered pursuant to notice under S.92, Income Tax Ordinance, 1979 further action would not be taken by the department for the recovery of such amount. 1992 PTD 1411 fol.
Judgment & Decree
MAMOON KAZI, J.
Learned counsel has placed before us, an order passed by another Division Bench which is reported in 1992 PTD 1411, according to which in a similar case stay has been granted to the petitioner. Under circumstances the department is restrained from enforcing demand under section 80-D and in case the amount has not yet been recovered by the department from respondent No.3 in pursuance of notice under section 92 of the Income Tax Ordinance 1979, no further action will be taken by the department for recovery of such amount. M.B.A./N-535/T Order accordingly.