THE COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINM vs Haji — 1971 PTD 260

Citation: 1971 PTD 260

Court: Peshawar High Court

Year: 1970

Decision Date: 1970-12-31

Parties: THE COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINM vs Haji JUDGMENT

Headnotes

Case cited as 1971 PTD 260

Judgment Text

Court Name: Peshawar High Court Judge(s): Qaiser Rashid Khan Title:THE COMMISSIONER OF INCOME-TAX, RAWALPINDI ZONE, RAWALPINM vs Haji JUDGMENT Reported As: 1971 PTD 260 Result: Petition accepted Judgment JUDGMENT On 9-6-1967, Haji Muhammad Din, a business man of Peshawar Cantonment, instituted this suit against Wing Commander Munir-ud-Din, also of the Peshawar Cantonment, for the recovery of Rs. 22,912. The suit was instituted in forma pauperis. The defendant contested the right of the plaintiff to sue as pauper, but the learned Civil Judge, who was seized of the case, by his order dated 10-11- 1967, permitted the plaintiff to sue as pauper. 2. On 22-2-1968, the defendant submitted an application to the Court under Order XXXIII, rule 9 to the effect that the plaintiff be dispaupered. The plaintiff contested this application and the learned Civil Judge thereupon framed the following two issues:- (1) Whether plaintiff is not a pauper ? (2) In case issue No. 1 is proved, whether plaintiff is liable to be dispaupered? 3. To prove his contention the defendant applied to the Court for summoning a clerk of the Income-tax Department along with the income-tax assessment record of the plaintiff. The Civil Judge thereupon issued a process to the Income-tax Officer, `B' Circle, Peshawar for producing the record of the income-tax assessm ent of the plaintiff. The Income-tax Officer by his letter dated 6- 11-68, addressed to the Civil Judge claimed exemption under section 54 of the…

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