| Case ID |
2e00fa17-3019-49f3-9c5b-7ae23644543f |
| Body |
View case body. Login to View |
| Case Number |
W.P. No. 78490 of 2021 |
| Decision Date |
Dec 16, 2021 |
| Hearing Date |
Dec 16, 2021 |
| Decision |
The constitutional petition seeking an injunctive order against the recovery of outstanding amounts was dismissed due to incompetency. The petitioner's appeal was still pending before the appropriate forum, and the court highlighted that the absence of necessary orders from the appellate court hindered the ability to ascertain the pattern of hearings. The court found that the arguments presented did not establish a right to prevent recovery while the appeal was pending. The decision emphasized that the constitutional petition was dismissed without prejudice to the adjudication of the appeal on its merits. |
| Summary |
The Lahore High Court case W.P. No. 78490 of 2021 involved a constitutional petition aimed at obtaining an injunction against the recovery of outstanding tax amounts. The petition was dismissed on the grounds of incompetency as the petitioner had not provided sufficient evidence regarding the pending appeal. The court reiterated the importance of following procedural requirements under Article 199 of the Constitution of Pakistan, particularly regarding the conditions for granting interim injunctions. This case highlights the significance of maintaining the integrity of the tax recovery process while ensuring that taxpayers' rights are upheld. The court referred to several precedents to reinforce its decision, including the need for proper judicial assistance in cases involving jurisdictional questions. This ruling serves as a critical reminder for petitioners to adequately present their cases and ensure that all relevant information is disclosed to the court to avoid dismissal based on procedural grounds. Keywords: constitutional petition, injunctive order, tax recovery, Lahore High Court, Article 199, procedural requirements. |
| Court |
Lahore High Court
|
| Entities Involved |
|
| Judges |
ASIM HAFEEZ, JUSTICE,
AYESHA SAJID
|
| Lawyers |
Mr. Zahid Imran Gondal, Advocate,
Mr. Zeeshan Ghani Sulehria, Advocate,
Mr. Shehzad Ahmad Cheema, Advocate,
M/s Ch. Zeeshan Afzaal Hashmi,
M. Nouman Shams Qazi, Advocate,
Mr. Shahid Samar Chahil, Advocate
|
| Petitioners |
|
| Respondents |
FEDERATION OF PAKISTAN
|
| Citations |
2022 SLD 2102,
(2022) 126 TAX 363
|
| Other Citations |
Fasih-ud-Din Khan and others Vs. Government of Punjab and others (2010 SCMR 1778),
M/s Imran Traders. Vs. Commissioner Inland Revenue, etc (W.P. No.77496 of 2021),
M/S Usman Cloth Mills Pvt. Ltd. Vs. Federation of Pakistan (ICA No.72608 of 2021),
Usman Cloth Mills Pvt. Ltd. Vs. Federation of Pakistan (W.P. No.68500 of 2021),
M/S Ameen Steel Industries Ltd. Vs. Federation of Pakistan (ICA No.68764 of 2021),
Ameen Steel Industries Ltd. Vs. Federation of Pakistan (W.P. No.66143 of 2021)
|
| Laws Involved |
Constitution of Pakistan, 1973
|
| Sections |
199,
199(4)
|