1997 PLP 894 (SCMR)
THE LAHORE TEXTILE AND GENERAL MILLS LTD., LAHORE and others‑‑‑Petitioners Versus THE FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and others‑‑‑Respondents
| Citation | 1997 PLP 894 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Saleem Akhtar, Fazal 1lahi Khan and Fazal Karim, JJ |
| Parties | THE LAHORE TEXTILE AND GENERAL MILLS LTD., LAHORE and others‑‑‑Petitioners Versus THE FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and others‑‑‑Respondents |
Q1: What are the key laws and sections cited in 1997 PLP 894 (SCMR)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1997 PLP 894 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Saleem Akhtar, Fazal 1lahi Khan and Fazal Karim, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1997 PLP 894 (SCMR) (THE LAHORE TEXTILE AND GENERAL MILLS LTD., LAHORE and others‑‑‑Petitioners Versus THE FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Islamabad and others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Mian Saqib Nisar, Advocate Supreme Court instructed by Muhammad Aslam Ch., Advocate‑on‑Record for Petitioners (in Civil Petitions Nos.455 and 456‑L of 1995).
- Nemo for Respondents (in Civil Petitions Nos. 455 and 456‑L of 1995).
- Iftikhar Ali Sheikh, Senior Advocate Supreme Cort instructed by Sh. Salah‑ud‑Din, Advocate‑on‑Record for Petitioners (in Petitions Nos. 448 to 454, 461 and 462‑L of 1995).
- Mian Muhammad Najam‑uz‑Zaman, Advocate Supreme Cort instructed by M.A. Qureshi, Advocate‑on‑Record for Petitioner (in above 4 Petitions).
- M.A. Qureshi, Advocate‑on‑Record for Petitioners (in above 4 Petitions.
- S. Inayat Hussain, Advocate‑on‑Record for Petitioner.
Judgment & Decree
Mian Muhammad Najam‑uz‑Zaman, Advocate Supreme Cort instructed by M.A. Qureshi, Advocate‑on‑Record for Petitioner (in above 4 Petitions). M.A. Qureshi, Advocate‑on‑Record for Petitioners (in above 4 Petitions. S. Inayat Hussain, Advocate‑on‑Record for Petitioner. Against the judgment impugned leave has been granted in Civil Petitions Nos.234, 235, 241, 244, 252, 255, 274, 275 and 279‑L of 1995 in the following manner:‑‑‑ "Leave to appeal is granted to consider whether the imposition of income‑tax on the basis of 'turn over' alone, without giving an opportunity to tax subsequently adjusted with reference to his actual income, is a permissible exercise of legislative power of taxation as enjoyed by the Federal Legislature in pursuance of Item No.47 of the Federal Legislative List, Part I, of the Constitution Fourth Schedule. (2) As the question raised will have hearing 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. (3) During the pendency of the appeals the interim order already made will remain in force. (4) As the appeals involve the finance of the Federal Government these should be heard at an early date. "
2. Accordingly, we grant leave and pass interim order in the same terms. This appeal may be heard alongwith the appeals arising from the aforesaid petitions. Notice be issued to the Attorney‑General. A.A./L‑100/S Leave granted