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MESSRS ALI & WORKS versus TAX RECOVERY

Income Tax Ordinance 1979 Section 85 (2), Proviso [Actually Incorporated] Constitution of Pakistan (1973), Article 199 Appeal against the assessment filed before the constitutional amendment Section 85 (2), Income Tax Ordinance, 1979 included Was made, the payment of the amount stated in the notice of appeal will be withheld until the decision of the appellate authority takes action against the applicant nor demands payment of the specified amount of authority. However, in his notice of later date, demanding payment of a specific amount, which had no legal justification, was subsequently required to be amended in section 85 (2), the Income Tax Ordinance, 1979, It was not attracted to the facts as it was due to be paid. Since the amendment was not given due effect, the applicant was entitled to take advantage of Section 85 (2), the Income Tax Ordinance 1979 as it was originally filed which does not require the collection of any portion of the money. And in the meantime such recovery was provided for the automatic stay. Acceptance of Appeal Notice as well as receipt of appointment and appointment of the recipient as they were unlawful, unstable and illegal, could not retain the imported notice, attachment order and appointment of the recipient, , Was declared to be without legal authority and authority was set aside. However, finally the petitioner's pending appeals were directed to stay within one month as per the law. immigration advocates contact from Chishtian lawyer