ERUCH MANECKJI AND 2 Others vs INCOME TAX OFFICER, CENTRAL CIRCLE III, — 1970 SCMR 285

Citation: 1970 SCMR 285

Court: Supreme Court of Pakistan

Year: 1970

Decision Date: 1970-11-11

Parties: ERUCH MANECKJI AND 2 Others vs INCOME TAX OFFICER, CENTRAL CIRCLE III, KARACHI

Headnotes

Case cited as 1970 SCMR 285

Judgment Text

Court Name: Supreme Court of Pakistan Judge(s): Mujibur Rahman Khan, Muhammad Yaqub Ali Khan Title:ERUCH MANECKJI AND 2 Others vs INCOME TAX OFFICER, CENTRAL CIRCLE III, KARACHI Case No.:Civil Petition for Special Leave to Appeal No. K-125 of 1969 Petition No. 456 of 1968 Date of Judgment:1970-11-11 Reported As: 1970 SCMR 285 Result: Leave refused Judgment ORDER MUHAMMAD YA-QUB ALI, J.-The petitioners have called in question before the High Court the order of the Income-tax Officer, Circle III, Karachi, imposing penal interest under sec--tion 18-A (3) & (6) amounting to Rs. 4,86,186 for the failure on the part of the petitioners 1 and 2 to deposit advance tax during the account year 1-10-1962 to 30-9-1963. The petition has been admitted to hearing, but the prayer for suspending the recovery of the interest has been refused. The petitioners seek leave to appeal on grounds which go to the merits of the order of the Income- tax Officer imposing penal interest. The matter lies at present in the jurisdiction of the High Court. We would, therefore, refrain from expressing any opinion on the lawful authority of the order of the Income-tax Officer except to observe that prima facie the petitioners should have in the first instance moved the Income-tax authorities for redress against the imposition of the penal interest. This might in the end prove to be a hurdle in their way to get redress from the High Court assuming they are found entitled to it. We also find no reason to take…

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