2001 PLP 1789 (PTD)
through Sheikh Wajih‑ud‑Din Ahmad Versus THE CENTRAL BOARD OF REVENUE,
| Citation | 2001 PLP 1789 (PTD) |
| Forum / Court | Lahore High Court |
| Bench Members | Malik Muhammad Qayyum, J |
| Parties | through Sheikh Wajih‑ud‑Din Ahmad Versus THE CENTRAL BOARD OF REVENUE, |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 2001 PLP 1789 (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 2001 PLP 1789 (PTD)?
The case was heard and decided by the Lahore High Court bench comprising: Malik Muhammad Qayyum, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 1789 (PTD) (through Sheikh Wajih‑ud‑Din Ahmad Versus THE CENTRAL BOARD OF REVENUE,). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Zia H. Rizvi for Petitioner.
- M. Ilyas Khan for Respondents
- 2. Mr. M. Ilyas Khan, Advocate, accepts notice.
Headnotes / Summary
‑‑‑‑S.129(2)‑‑‑Constitution of Pakistan (1973), Arts. 199 &2A‑‑‑Constitutional petition‑‑‑Appeal to Appellate Additional Commissioner‑‑ Condition of deposit of tax amount‑‑‑Validity‑‑‑Condition to deposit a portion of the tax amount being contrary to Full Bench judgment in the case of Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672, High Court, in circumstances, directed that assessee's appeal shall be entertained without insisting upon any deposit. Messrs Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672 ref.
Judgment & Decree
‑‑‑‑S.129(2)‑‑‑Constitution of Pakistan (1973), Arts. 199 &2A‑‑‑Constitutional petition‑‑‑Appeal to Appellate Additional Commissioner‑‑ Condition of deposit of tax amount‑‑‑Validity‑‑‑Condition to deposit a portion of the tax amount being contrary to Full Bench judgment in the case of Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672, High Court, in circumstances, directed that assessee's appeal shall be entertained without insisting upon any deposit. Messrs Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672 ref. Zia H. Rizvi for Petitioner. M. Ilyas Khan for Respondents Admit. Notice
2. Mr. M. Ilyas Khan, Advocate, accepts notice. STAY MATTER Prima facie the condition to deposit a portion of the tax amount is contrary to the judgment of the Full Bench in the case of Messrs Chenab Cement Product (Pvt.) Ltd. and others v. Banking Tribunal, Lahore and others PLD 1996 Lah. 672 and, as such, it is directed that petitioner's appeal shall be entertained without insisting upon any deposit. M.B.A./S‑213/L Petition accepted