PAKISTAN PETROLEUM LIMITED vs PAKISTAN through Secretary Revenue Division and Ex-Officio Chairman, Federal Board of Revenue, Islamabad Ss — 2022 PTD 1742 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2022 PTD 1742 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2022
Reporter: PTD
Parties: PAKISTAN PETROLEUM LIMITED vs PAKISTAN through Secretary Revenue Division and Ex-Officio Chairman, Federal Board of Revenue, Islamabad Ss
Subject matter: Civil
Provisions referred to: S. 9---C; S. 172; S. 127; S. 227; S. 9; Civil Procedure Code (V of 1908); Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

PAKISTAN PETROLEUM LIMITED VS PAKISTAN through Secretary Revenue Division and Ex-Officio Chairman, Federal Board of Revenue, Islamabad Ss.172, 127 & 227---Civil Procedure Code (V of 1908), S.9---Courts to try all civil suits unless barred---Representatives---Appeal to Commissioner (Appeals)---Bar of suits in Civil Courts---Scope---Plaintiff challenged a show-cause notice issued under S.172(5) of the Income Tax Ordinance, 2001, through a civil suit---Validity---Order passed under S.172(3)(f) of the Income Tax Ordinance, 2001, declaring a person a representative of a non-resident person was appealable before the Commissioner (Appeals) under S.127(1) of the Income Tax Ordinance, 2001---While applying the ratio of "Searle IV Solution (Pvt.) Ltd. v. Federation of Pakistan" (2018 SCMR 1444) to the present suit, jurisdiction of the High Court of Sindh to entertain the suit was not barred by reason of the ouster clause in S. 227(1) of the Income Tax Ordinance, 2001, there was nonetheless an implied bar within the meaning of S.9 of C.P.C. when the Income Tax Ordinance, 2001, provided for a special mechanism and special fora to determine matters arising under the Income Tax Ordinance, 2001---Plaint manifested that what the plaintiff essentially sought a determination by the High Court on the show cause notice so as to by-pass the special fora and remedies provided under the Income Tax Ordinance, 2001---Plaint was rejected.

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