IN THE LAHORE HIGH COURT MULTAN BENCH MULTAN
W.P.No.________/2016
M/S.A.A.A. Doublers (Pvt.) Limited having its registered
office at Plot No.86/A & B, Industrial State Multan through
its Office Manager Muhammad Ramzan S/O Mushtaq Ahmad
…… …… PETITIONER
Versus
1. Deputy Commissioner inland Revenue E&C Unit-3,
Corporate Zone, Regional Tax Office, Multan
2. Deputy Commissioner inland Revenue, WHT Unit-02,
Regional Tax Office Multan
3. United Bank Limited. Industrial State Branch through
its Branch Manager, Account No.01981004810562
4. Bank Al-Falah Limited, Old Bahawalpur Road Branch
through its Branch Manager, Account
No.000100181037883014
5. Faysal Bank Limited, Cantt. Branch through its Branch
Manager, Account No.0341000811181006
6. Meezan Bank Limited Sher Shah Road Branch through
its Branch Manager, Account No.05070102195403
…… …… RESPONDENTS
WRIT PETITION UNDER ARTICLE 199 OF THE
CONSTITUTION OF THE ISLAMIC REPUBLIC
OF PAKISTAN, 1973
Respectfully Sheweth: -
1) That the instant petition is being filed by the office
manager of the petitioner company, who has been
duly authorized by the Directors of the Company
vide resolution passed by the Board of Directors on
12.11.2006 and who is well conversant with the facts
of the case at hand in order to depose the same
before this Honorable Court. The copy of the Board
Resolution is annexed as ANNEX-A-.
2) That the petitioner invokes the extra ordinary
Constitutional Jurisdiction of this Honourable Court
under Article 199 of the Constitution of Islamic
Republic of Pakistan, 1973 as the Respondent No.1
has issued notices under section 140 of the Income
Tax Ordinance, 2001 to the Respondent No.3 to 6 for
the purpose of recovery of Income Tax Areas
pertaining to order under section 161/205 of the
Income Tax Ordnance 2001 against the petitioner
company, which is in violation of the settled principle
of law as laid down by the August Courts of Land.
The copy of the impugned notice is annexed as
ANNEX-"B".
3) That a legal question that requires kind
interpretation from this Honourable Court is:
As to whether can a notice under
section 140 of the Income Tax
Ordinance 2001, be issued during the
pendency of an appeal pending before
the appellate authorities as defined in
the Income Tax Ordinance 2001?
FACTS:
4) That facts pertaining to the instant petition are that
the Respondent No.2 vide orders dated.03.06.2016
passed under section 161/205 of ibid Ordinance
imposed penalty on the petitioner company for tax
year 2010. The Copy of order is annexed as
ANNEX"C&C/1".
5) That the petitioner company feeling aggrieved, filed
an appeal under section 127 of ibid Ordinance before
the Commissioner of inland Revenue (Appeal),
Multan Zone R.T.O. Multan and the same is still
pending adjudication. The Copies of the receipt
letters of appeal are annexed as ANNEX"D&D/1".
6) That the Respondent No.1 in spite of waiting of the
decisions of the aforesaid pending appeals, send
impugned notices to the Respondent No.3to6 for the
purpose of recovery, which is in violation of the
settled principle of law.
7) That the recovery of Income Tax Arrears pertaining
to order under section 161/205 ibid Ordinance
against the petitioner company by adopting
procedure under section 140 of the ibid Ordinance is
liable to be setaside inter alia on the following
grounds:
GROUNDS
a) That the Respondents cannot compel the petitioner
or adopt any coercive measures for recovery of such
demand unless demand notice under section 138 of
the ibid Ordinance is issued. In the instant case no
notice under section 138 of the ibid Ordinance has
ever been served upon the petitioner company by
the Respondents, therefore, the impugned notices of
recovery under section 140 of the ibid Ordinance
shows legal malice on the part of the Respondent
No.1.
b) That it is a settled principle of law as held in 2014
CLD 1253, 2002 PTD 679 that no coercive
methods for recoveries shall be adopted till the final
adjudication of the appeals up to the Income Tax
Appellate Tribunal, thus, the issuance of notices of
recovery under section 140 of the ibid Ordinance is
nothing except a nullity in the eyes of law being in
violation of the settled principle of law.
c) That the petitioner has no other alternate, efficacious
and speedy remedy available except to invoke the
extra ordinary Constitutional Jurisdiction of this
Honorable Court under Article 199 of the Constitution
of the Islamic Republic of Pakistan, 1973 to redress
its grievance.
d) That the petitioner, with the kind permission of this
Honorable Court, reserves a right to present more
arguments in addition to the contents of the instant
petition at the time of arguing the case, if required.
P R A Y E R: -
On the basis of above, it
is prayed that the instant petition
may very kindly be allowed and
the impugned notices under
section 140 of the Income Tax
Ordinance, 2001 issued by the
Respondent No.1 to the
Respondent No.3to6 may very
kindly be setaside by declaring
void ab-initio, illegal, corum non
judice and in violation of the
dictums laid down by the
Honourable Superior Courts of
Land.
It is further prayed that
Respondent No.1 & 2 may very
kindly be directed not to raise any
further demands and also not to
adopt any coercive
measures/methods to effect
recoveries in pursuance to the
Orders dated.03.06.2016 passed
u/s 161/205 of the Income Tax
Ordinance, 2001 till the final
disposal of the appeal being filed
by the petitioner before the
Commissioner Income Tax
(Appeals) Multan up to the forum
of Income Tax Appellate Tribunal.
It is further prayed that till
the final adjudication of the
instant petition, the operation of
the impugned notices issued
under section 140 of the Income
Tax Ordinance 2001 dated
10.11.2016 issued by the
Respondent No.1 may very kindly
be suspended.
Any other relief, order or
direction which this Honorable
Court deems consider fit, proper
may also be awarded in favour of
the Petitioner.
AFFIDAVIT IS ATTACHED.
HUMBLE APPLICANT/PETITIONER
M/S. A.A.A. Doublers (Pvt.) Limited
Through its Office Manager.
THROUGH: -
Advocate High Court
C.C No.6647
RAI HUSNAIN NASIR ALI RAZA KASHFI
Advocate High Court Advocate High Court
C.C No.9814 C.C No.9601
Certificate: -
Certified that as per instructions of the Petitioner, it is first
petition being filed by the Petitioner before this Honorable Court on the
subject matter.
ADVOCATE.
IN THE LAHORE HIGH COURT MULTAN BENCH MULTAN
C.M.NO/________/2016
IN:
W.P.No.________/2016
M/S.A.A.A. Doublers (Pvt.) Limited
…… ……
Applicant/PETITIONER
Versus
Deputy Commissioner Inland Revenue etc.
…… …… RESPONDENTs
Stay Application
AFFIDAVIT OF: - Muhammad Ramzan S/O Mushtaq
Ahmad Office Manager M/S.A.A.A.
Doublers (Pvt.) Limited having its
registered office at Plot No.86/A & B,
Industrial State Multan
I, the above named deponent do hereby solemnly affirm and declare
as under: -
1. That the contents of the accompanying application are true and
correct to the best of my knowledge and belief as per record
available.
2. That nothing has been concealed or mis-stated.
Deponent.
Verification: -
Verified on oath at Multan, this ______ day of
__________, 2016 that the contents of the above affidavit
are true and correct to the best of my knowledge and
belief.
Deponent.
IN THE LAHORE HIGH COURT, MULTAN BENCH, MULTAN
C.M.No._____________/2016
IN
W.P.No.____________/2016
M/S. A.A.A Doublers
VERSUS
Deputy Commissioner inland Revenue etc.
APPLICATION UNDER SECTION 151 CPC READ WITH ALL
OTHER ENABLING PROVISIONS OF LAW FOR THE GRANT OF
AD-INTERIM INJUNCTION.
Respectfully Sheweth:
1. That the titled appeal is being filed in this Hon’ble Court, the
grounds of the same may kindly be read as integral part and
parcel of the application.
2. That prima facie the petitioner has got strong arguable case and
there are bright chances of its acceptance.
3. That balance of convenience also tilts in favour of the applicant.
4. That if the operation of the impugned notices issued under
section 140 to the Respondent No.3to6 by the Respondent No.1
are not suspended then the petitioner would suffer an
irreparable loss.
PRAYER:-
On the basis of above submissions it is
respectfully prayed that the operation of
the impugned notices issued under section
140 of the Income Tax Ordinance 2001 to
the Respondent No.3to6 by the Respondent
No.1 may very kindly be suspended till the
final disposal of the titled petition.
Any other relief which this Hon’ble
Court deems fit and proper in the
circumstances of the case may also be
granted.
HUMBLE APPLICANT PETITIONER
Through:
(MUHAMMAD ALI SIDDIQUI),
Advocate High Court,
C.C.No.6647
IN THE LAHORE HIGH COURT, MULTAN BENCH, MULTAN.
W.P. No. _________________________ /2016
To
The Deputy Registrar,
Lahore High Court,
Multan Bench,
Multan.
TITLE:
M/S. A.A.A. Doublers ... Petitioner
VERSUS
Deputy Commissioner inland Revenue etc ..Respondents.
Sir,
Will you kindly treat the accompanying petition as an urgent one in accordance
with provision of Rule 9, Chapter 3-A Rules and Orders of the Lahore High Court Volume
V.
The grounds of urgency are:-
Stay Matter
Yours obediently,
Advocate High Court
C.C No.6647
IN THE LAHORE HIGH COURT, MULTAN BENCH, MULTAN
C.M. No. ___________________ / 2016
IN
W.P. No. ________________ / 2016
M/S. A.A.A. Doublers Vs. Deputy Commissioner Inland Revenue etc.
APPLICATION UNDER SECTION 151 CPC FOR DISPENSATION
OF CERTIFIED COPIES OF ANNEXURE "AtoD1"
Respectfully Sheweth:
1. That the above titled case is being filed with uncertified
Annexure"AtoD/1". The certified copies thereof are not
available presently with the petitioner. The same would be
filed when available with the petitioners.
PRAYER:-
In view of the above submissions, it is
respectfully prayed that production of certified
copies of above said Annexure may kindly be
dispense with and petition may kindly be heard on
merits.
APPLICANT/PETITIONER
THROUGH:
MUHAMMAD ALI SIDDIQUI
Advocate High Court
C.C.No.6647
IN THE LAHORE HIGH COURT MULTAN BENCH MULTAN
C.M. No. ______________ / 2016
IN W.P No. /2016
M/S. A.A.A. Doublers Vs. Deputy Commissioner Inland Revenue etc.
APPLICATION UNDER SECTION 151 CPC FOR DISPENSATION
OF CERTIFIED COPIES OF ANNEXURE "AtoD/1"
AFFIDAVIT OF: - Muhammad Ramzan S/O Mushtaq Ahmad
Office Manager M/S.A.A.A. Doublers (Pvt.)
Limited having its registered office at Plot
No.86/A & B, Industrial State Multan
I, the above named deponent do hereby solemnly affirm
and declared as under:-
1. That the contents of the accompanying petition are true and correct to
the best of my knowledge and belief and nothing has been kept
concealed.
DEPONENT
VERIFICATION: -
Verified on Oath at Multan this day of November 2016
that the contents of above affidavit are true and correct to the best
of my knowledge and belief and nothing has been concealed.
DEPONENT
IN THE LAHORE HIGH COURT MULTAN BENCH MULTAN
W.P. No. /2016.
M/S. A.A.A. Doublers (Pvt) Limited
VERSUS
Deputy Commissioner Inland Revenue etc.
INDEX
S/No. DESCRIPTION OF DOCUMENTS ANNEX PAGES
1. Urgent Form
2. Stamp Paper
3. Writ petition with Affidavit
4. Copy of Board Resolution “A”
5. Copy of Notice Under section 140 "B"
6. Copy of Orders Under section 161/205 “C&C/1”
7. Copies of the receipt letters of appeal "D&D/1"
8. Dispensation application with affidavit
9. Stay application with affidavit
10. Power of Attorney
HUMBLE PETITIONER
Dated:
Through:
MUHAMMAD ALI SIDDIQUI
Advocate High Court,
Multan.
C.C No.6647
IN THE LAHORE HIGH COURT, MULTAN BENCH, MULTAN.
W.P. NO. __________________________ / 2016
M/S. A.A.A. DOUBLERS
VERSUS
DEPUTY COMMISSIONER INLAND REVENUE ETC.
AFFIDAVIT OF: - Muhammad Ramzan S/O Mushtaq Ahmad
Office Manager M/S.A.A.A. Doublers (Pvt.)
Limited having its registered office at Plot
No.86/A & B, Industrial State Multan
DO HEREBY SOLEMNLY AFFIRM AND DECLARE AS UNDER:-
(1). That the deponent above named has filed the accompanying Writ petition for
early hearing in this Hon’ble Court.
(2). That the contents of the accompanying petition are correct and true to the best
of my knowledge and belief and nothing has been concealed.
DEPONENT.
VERIFICATION:
Verified on oath at Multan this ____ day of _________, 2016 that the contents above are
correct and true to the best of my knowledge and belief.
DEPONENT.
Better Copy
DEPUTY COMMISSIONER INLAND REVENUE
E & C UNIT - 3, CORPORATE ZONE, REGIONAL TAX OFFICE, MULTAN
C. No.964 Dated: 10.11.2016
The Manager
United Bank Ltd.
Industrial Estate Branch,
Multan
Subject:
Notice Under Section 140 of the Income Tax Ordinance 2001
Recovery of Income Tax Arrear Pertaining to Order Under Section
161/205 of the Income Tax Ordinance, 2001, M'S.A.A.A. Doublers
NTN 2124344-1.
Refer to the subject cited above.
As per this office record, income tax arrears of Rs.1,405,900/- and
RS.190,179/- pertaining to orders passed under section 161/205 is
outstanding against M/S. AAA Doublers (Pvt) Ltd. Multan
You are therefore required to attach bank account No.01000739 or any other
bank account (i.e. personal. Joint. Business. Foreign currency account) and
investments being maintained by the aforementioned tax defaulter in your
bank branch and remit FORTHWITH a pay order in favour of the undersigned
(please don't enter amount in paisas as State Bank raises objection on the
same) for payment to the government treasury under income tax head of
account. The undersigned shall be highly indebted for your expeditions
response in this matter.
It is pertinent to mentioned here that in case of failure to comply, the said
amount shall be recovered from you, and all the provisions relating to tax
recovery u/s 160, 161, 162 and 163 shall apply for effecting recovery of such
amount from you. In case of default, default surcharge u/s 205 shall also be
charged and persecution proceedings shall also be launched.
(ABID RASOOL KHAN)
DEPUTY COMMISSIONER INLAND REVENUE
Copy for kind information to:-
1. The Commissioner IR, Corporate, Zone, Regional Tax Officer, Multan
The Regional Manager United Bank Ltd. Regional Office, Multan
(ABID RASOOL KHAN)
DEPUTY COMMISSIONER INLAND REVENUE
