| Case ID |
2cefc8df-55bc-4a33-be94-15e49a2988da |
| Body |
View case body. Login to View |
| Case Number |
Civil Petition for Special Leave to Appeal No. K-1 |
| Decision Date |
Nov 11, 1969 |
| Hearing Date |
Nov 11, 1969 |
| Decision |
The petitioners challenged the order of the Income-tax Officer imposing a penal interest for failing to deposit advance tax. The High Court admitted the petition but refused to suspend the recovery of the interest. The petitioners sought leave to appeal on the grounds regarding the merits of the order. The Supreme Court refrained from expressing any opinion on the lawful authority of the Income-tax Officer's order, emphasizing that the petitioners should have first approached the Income-tax authorities for redress. The Court upheld the High Court's interim order, stating that courts typically do not stay execution of a decree in money suits until the appeal is resolved, as no irreparable loss is generally caused. Consequently, the petition for leave to appeal was dismissed. |
| Summary |
In the case of Civil Petition for Special Leave to Appeal No. K-125 of 1969, the Supreme Court of Pakistan dealt with the issue of penal interest imposed by the Income Tax Officer on the petitioners for not depositing advance tax during a specified accounting period. The court highlighted the procedural aspects, stating that the petitioners should have initially sought remedy from the Income-tax authorities before escalating the matter to the High Court. The refusal to stay execution of the decree was consistent with established legal principles, reinforcing that no irreparable loss would ensue from such actions. This case elucidates the importance of following due process in tax-related disputes and the judiciary's reluctance to interfere with lower court decisions without substantial justification. Keywords such as 'Supreme Court of Pakistan', 'Income Tax Officer', 'penal interest', and 'tax law' are critical in understanding the legal implications of this case. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD YAQUB ALI,
M. R. KHAN
|
| Lawyers |
A. K: Brohi, Senior Advocate Supreme Court,
A. H. Najafi, Advocate Supreme Court,
Ali Imam Naqvi, Attorney
|
| Petitioners |
2 others,
ERUCH MANECKJI
|
| Respondents |
Income Tax OFFICER, CENTRAL CIRCLE III, Karachi High Court
|
| Citations |
1970 SLD 263,
1970 SCMR 285
|
| Other Citations |
Not available
|
| Laws Involved |
Not available
|
| Sections |
Not available
|