ORDER SHEET

IN THE HIGH COURT OF SINDH AT KARACHI

C.P. No.D-5824 of 2020

___________________________________________________________________                                        Date                                      Order with signature of Judge 

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FRESH CASE:

1. For order on CMA No.25033/2020 (Urgent).

2. For order on CMA No.25034/2020 (Exemption).

3. For order on CMA No.25035/2020 (Stay).

4. For hearing of main case.

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18^th November 2020

Mr. Muhammad Umar Akhund, Advocate for Petitioner.

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1.         Urgency granted.

2.         Exemption granted, but subject to all just exceptions.

3&4.     Learned counsel for the petitioner submits that appeal of the petitioner is pending before the Appellate Tribunal Inland Revenue, Karachi for the Tax Year 2019, whereas, stay application filed by the petitioner alongwith appeal against recovery of the disputed amount was dismissed by the Appellate Tribunal Inland Revenue vide order dated 28.10.2020 on the ground that since no recovery proceedings have been initiated by the respondents by adopting coercive measures, including attachment of petitioner’s bank account, therefore, no interference is warranted by the Appellate Tribunal. According to the learned counsel, while dismissing the stay application Appellate Tribunal was pleased to direct the respondents to issue 15 days’ notice before initiating recovery proceedings against the petitioner, however, respondents have issued recovery notice, wherein, only four days’ time is granted, which is expiring tomorrow i.e. on 20.11.2020 and there is apprehension that respondents will seek enforcement of the recovery of disputed amount by adopting coercive measures, including attachment of the bank account of the petitioner. Per learned counsel, petitioner has filed second stay application before Appellate Tribunal Inland Revenue, wherein, date has been fixed for hearing on 20.11.2020, therefore, prays that respondents may be restrained from enforcing the recovery of the disputed amount till final decision of the appeal or the stay application, as the case may be, pending before the Appellate Tribunal Inland Revenue, Karachi.  

Let notice be issued to the respondents as well as D.A.G, to be served through first three modes, for 03.12.2020, when comments, if any, shall be filed with advance copy to the learned counsel for petitioner. However, till next date of hearing, respondents shall not enforce the recovery of the impugned demand, which is subject matter of appeal pending before Appellate Tribunal Inland Revenue, Karachi.

      J U D G E

J U D G E

Farhan/PS