GHULAM SHABBIR SHAH vs INCOME-TAX OFFICER, LAHORE AND 2 OTHERS — 1971 PLD 34

Citation: 1971 PLD 34

Court: Lahore High Court

Year: 1970

Decision Date: 1970-04-30

Parties: GHULAM SHABBIR SHAH vs INCOME-TAX OFFICER, LAHORE AND 2 OTHERS

Headnotes

Case cited as PLD 1971 Lahore 34

Judgment Text

Court Name: Lahore High Court Judge(s): Sardar Muhammad Iqbal, Muhammad Munir Farooqi Title: GHULAM SHABBIR SHAH vs INCOME-TAX OFFICER, LAHORE AND 2 OTHERS Case No.: Writ Petition No, 1106 of 1958 Date of Judgment:1970-04-30 Reported As: PLD 1971 Lahore 34 Result: Petition accepted JUDGMENT JUDGMENT SARDAR MUHAMMAD IQBAL, J.--Ghulam Shabbir Shah, petitioner, was a shareholder of Fazal Abbas & Co. Ltd., Chiniot, District Jhang. The Company was assessed to income-tax and was required to pay as tax a sum of Rs, 26,561.00 for the years 1949 to 1954. The petitioner was served with a notice by the Income-tax Officer requiring him to pay Rs, 2,592.00 as his share of the amount of Income-tax payable by Fazal Abbas & Co. Ltd. It was done after the respondents secured the names of the shareholders of the Company from the Registrar, Joint Stock Companies, and distributed the tax over the different shareholders. The Income-tax Officer also sent a certificate under section 46 of the Income-tax Act to the Collector, Jhang, for the recovery of the amount as arrears of land revenue. The Tehsildar, Chiniot, asked the petitioner to pay the aforementioned amount of tax vide notice dated the 18th of November 1958 (Annex. `B'). The petitioner has challenged the liability through this petition. 2. The Income-tax Officer in his reply raised a preliminary objection that the petitioner had the remedies under the Income-tax Act to challenge his order and since those alternate remedies have not been…

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