CENTRAL GOVERNMENT THROUGH THE INCOME TAR OFFICER, DERA ISMAIL — 1971 PLD 153

Citation: 1971 PLD 153

Court: Peshawar High Court

Year: 1970

Decision Date: 1970-12-31

Petitioner: CENTRAL GOVERNMENT THROUGH THE INCOME TAR OFFICER, DERA ISMAIL JUDGMENT

Headnotes

Case cited as PLD 1971 Peshawar 153

Judgment Text

Court Name: Peshawar High Court Judge(s): Ghulam Safdar Shah Title:CENTRAL GOVERNMENT THROUGH THE INCOME TAR OFFICER, DERA ISMAIL JUDGMENT Reported As: PLD 1971 Peshawar 153 Result: Petition accepted Judgment JUDGMENT This revision application under section 115, C. P. C. is directed against the order of the Senior Civil Judge, D. I. Khan, dated 26-5-1970, by which he rejected the preliminary objection of the petitioner- Government that it had no jurisdiction to try the suit of the respondent, in view of the bar of section 67 of the Income-tax Act, 1922 (hereinafter called the Act). 2. The brief facts of the case are that the respondent filed suit against the petitioner-Government for declaration that the order of the Assistant Income-tax Officer, Sargodha Division, dated 27-6- 1966, by which he assessed him to income-tax in the sum of Rs, 1,506.00 was illegal. By way of consequential relief, he prayed for permanent injunction to restrain the said officer from recovering the said income-tax dues. 3. The petitioner-Government, through the Income-tax Officer, D. I. Khan, contested the suit of the respondent both on facts as well as on merits. By way of preliminary objection, it was alleged in the written statement that the suit of the respondent was incompetent in view of the bar of section 67 of the Act. This objection did not prevail with the learned trial Judge who in consequence rejected it by the impugned order. 4. I have heard the learned counsel for the…

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