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Petitioner: Messrs INTER-OCEAN CARGO SERVICES, KARACHI VS Respondent: FEDERATION OF PAKISTAN through Chairman, Central Board of Revenue, Islamabad and 2 others
Court Name: Sindh High Court Judge(s): Nazim Hussain Siddiqui, Nasir Aslam Zahid Title:Messrs INTER-OCEAN CARGO SERVICES, KARACHI vs FEDERATION OF
PAKISTAN through Chairman, Central Board of Revenue, Islamabad and 2 others Case No.: C.P. No,D-1045 of 1992 Date of Judgment:1992-05-28 Reported As: 1992 PTD 1411 Result: Order accordingly Judgment ORDER ' NASIR ASLAM ZAHID, CJ.---In all other similar matters interim relief has been granted. However, in this case, according to the learned counsel, notice has been issued under section 92 of the Income Tax Ordinance, 1979 by the department to Allied Bank of Pakistan, Limited, West Wharf Branch, Karachi to remit the amount lying to the credit of the petitioner to the department. In a similar matter, in spite of the notice under section 92 having been issued, we had passed the order of granting interim relief. The other petition is C.P. No,D-198 of 1992, and copy of the order, dated 3-2- 1992 passed in that matter has been filed alongwith this petition. The department is restrained from enforcing the demand under section 80-C, and in case the amount has not yet been recovered by the department from A.B.L., West Wharf, Branch, Karachi pursuant to notice under section 92 of the Income Tax Ordinance, 1979 further action will not be taken by the department for the recovery of such amount. Miscellaneous Application No,2056 of 1992 is disposed of.