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MESSRS PRIME DAIRIES ICE CREAM LTD., LAHORE versus COMMISSIONER OF INCOME-TAX, COMPANIES ZONE


Income Tax Ordinance 1979 5 137 of 136 Constitution of Pakistan (19 73), Article 185 (2) (d) (E) (E) Supreme Court Rules, 1980, O. XII, R2 Civil Procedure Code (V of 1908) , Direct appeal to the Supreme Court against the judgment of the High Court passed under Sections 109 to 112 and 5 136 of the O XLV Income Tax Ordinance, 1979, withholding provisions of the CPC relating to appeals from the Supreme Court, Income Tax The ordinance was made part of 1979. By filing a reference under section 137 (2), the legislature's decision affecting the law fiction will be considered as an order of the High Court in the regular civil matter and the question of enjoying appeal under such provisions of C: PC. Should also be resolved. The High Court upheld the unconstitutional order of the appellants' request to appeal the appeal to the Supreme Court. Such request should consist of the grounds on which such certificates are subject to O XLV, CPC clauses. In particular and should be met. R 8 was his, an important document, which was to be treated as a memorandum of appeal on the grounds that challenged the High Court's decision and, after the completion of such other clauses, transferred it to the Supreme Court. Such provisions of the CPC would fall into the field and it cannot be said that its grip has been lifted by the provisions of the Supreme Court Rules, 1980. In addition, in accordance with the provisions of Sections 109 to 112 of the CPC and O XLV

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