Lawyers Directory Listing
Chat with us free on WhatsApp — tell us your city and legal matter and our team connects you with the right lawyer. No form, no fee.
Writ Petitions Nos. 632 and 633 of 1985, decided on 16th February, 1985.
---R. 3-- Constitution of Pakistan (1973), Art. 199--Gains-tax, assessment of--Remedies available against--Remedies of appeal and revision were available to petitioners in case they had grievances against assessment order passed by Excise and Taxation Officer--Petitioners did not file appeal against assessment order of capital gains-tax with apprehension that in case of filing appeal they would have to pay assessed amount--Petitioners already had paid certain amount of such tax--Undertaking given on behalf of Tax Authority that in case of appeal by petitioners, Department would not recover balance amount from petitioner pending final decision of appeal--Petitioners might avail remedy of appeal in circumstances--Writ disposed of accordingly.
M. Farani Barrister-at-Law for Petitioners.
Rashid Aziz, A.-G. for Respondent.
It is not denied that the petitioners have a remedy of appeal and revision against the impugned order passed by the Excise and Taxation Officer. Learned counsel, however, submits that the remedy of appeal is not adequate in so far as in case the petitioners file appeal, they will have to pay the amount of gains-tax assessed' in the impugned order. He further submits that the petitioners have already deposited Rs.70,000 towards the gain-tax and the total liability assessed by the E.T.O. comes to Rs.1,04,000.
2. I have sent for the Advocate-General, who has appeared. He undertakes that if the petitioners file appeal, the department will not recover the balance amount of Rs.34,000 from the petitioners pending the final decision of the appeal.
3. In these circumstances petitioners may avail the remedy of appeal in the first instance which shall be disposed of as early as possible.
With the aforesaid observation, the writ petition stands disposed of.
H.B.T. Order accordingly.