| Case ID |
0aee0f4d-be75-476a-86c0-f334ac4c7b60 |
| Body |
View case body. Login to View |
| Case Number |
MA Stay No. 192/KB/2016 in STA No. 396/KB/2016 |
| Decision Date |
Aug 01, 2016 |
| Hearing Date |
|
| Decision |
The Appellate Tribunal Inland Revenue has dismissed the stay application filed by M/S. Toufique Associate against the recovery notice issued by the tax department. The Tribunal noted that the taxpayer had already approached the Hon'ble High Court, which had suspended the impugned order and any recovery proceedings until the next date. The Tribunal emphasized that the interim order granted by the High Court continues to remain in force until vacated by the Court. The Tribunal observed that the stay application was lodged in contravention of the High Court's interim order, which amounts to willful defiance. The Tribunal highlighted the established legal principle that interim orders remain operative unless specifically vacated. The dismissal of the stay application reinforces the importance of adhering to judicial orders and underscores the legal standing of interim relief granted by higher courts. |
| Summary |
This case revolves around the stay application filed by M/S. Toufique Associate against the recovery of tax by the Inland Revenue Department. The Tribunal noted that the taxpayer had approached the High Court, where the impugned order was suspended, thereby preventing any recovery actions. The Tribunal reaffirmed that the earlier interim order remains effective until explicitly vacated by the High Court. The judges emphasized that the taxpayer's claims of unjustified demands and ultra vires actions by the department were not sufficient to grant the stay, especially given the prior judicial orders. The decision highlights the critical nature of following established legal procedures and the weight of interim relief in tax-related disputes. Keywords: tax recovery, interim orders, stay application, High Court, legal principles, judicial relief. |
| Court |
Appellate Tribunal Inland Revenue
|
| Entities Involved |
Not available
|
| Judges |
Muhammad Jawed Zakaria,
Faheemul Haq Khan
|
| Lawyers |
Sikandar Khan,
Naveed Jamali
|
| Petitioners |
M/S. Toufique Associate
|
| Respondents |
The Commissioner Inland Revenue, Zone-IV, Regional Tax Office -III, Karachi
|
| Citations |
2017 SLD 35,
(2017) 115 TAX 101,
2017 PTD 633
|
| Other Citations |
Raja Talat Mahmood v. Ismat Ehtisham-ul-Haq (1999 SCMR 2215),
Ibrahim Fibers Ltd v. Collector of Customs (Appraisement) Karachi (2006 CLC 1574)
|
| Laws Involved |
Civil Procedure Code (V of 1908),
Income Tax Ordinance, 2001 (XLIX of 2001)
|
| Sections |
Rule 2-A of Order XXXIX
|