1989 PLP 1184 (PTD)
Mian AZIZUDDIN and another Versus THE COMMISSIONER OF INCOME-TAX and others
| Citation | 1989 PLP 1184 (PTD) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Muhammad Afzal Zullah and Javid Iqbal, JJ |
| Parties | Mian AZIZUDDIN and another Versus THE COMMISSIONER OF INCOME-TAX and others |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 1989 PLP 1184 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1989 PLP 1184 (PTD)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Muhammad Afzal Zullah and Javid Iqbal, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1989 PLP 1184 (PTD) (Mian AZIZUDDIN and another Versus THE COMMISSIONER OF INCOME-TAX and others). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Sh. Abdul Hayee Mansoor Ahmad (absent) and Ch. Ghulam Mujtaba, Advocate-on-Record for Petitioners.
- Nemo for Respondents.
- Date of hearing: 19th July, 1988.
Headnotes / Summary
(Against the judgment and order of the Lahore High Court, Lahore, dated 5-8-1981 in W. P. 3445 of 1981). --Constitution of Pakistan (1973), Art.185(3)--Arrears of tax dues--Attachment of property--Furnishing of security--Petitioner's attached property was not sufficient to clear of all the arrears of Income-tax which were due from him- Direction of High Court that petitioner should not be arrested if he furnished security to the satisfaction of Tax Recovery Officer was neither against any law nor propriety--Leave to appeal ' against order of High Court was refused.
Judgment & Decree
Constitution of Pakistan (1973), Art.185(3)--Arrears of tax dues--Attachment of property--Furnishing of security--Petitioner's attached property was not sufficient to clear of all the arrears of Income-tax which were due from him- Direction of High Court that petitioner should not be arrested if he furnished security to the satisfaction of Tax Recovery Officer was neither against any law nor propriety--Leave to appeal ' against order of High Court was refused. Sh. Abdul Hayee Mansoor Ahmad (absent) and Ch. Ghulam Mujtaba, Advocate-on-Record for Petitioners. Nemo for Respondents. Date of hearing: 19th July, 1988. MUHAMMAD AFZAL ZULLAH, J.--Leave to appeal has been sought by the petitioners against the following interim order passed by the learned Single Judge in a writ petition:- "It is stated by the Tax Recovery Officer that the property attached is not sufficient to clear of all the arrears of income tax which are due from the petitioners. If the petitioners furnish security to the satisfaction of Tax Recovery Officer they shall not be arrested. They shall furnish security within fifteen days. Let the main writ petition be listed for hearing in the third week of September, 1981." When questioned as to what is the grievance of the petitioners, the learned counsel stated that it relates to the direction for furnishing of security. After hearing the learned counsel in support of this petition, we are satisfied that the direction for security in the impugned order was neither against any law nor propriety. This petition fails and is accordingly dismissed. M.A.K./A-5-10/S Petition dismissed.