ZAKIR HUSSAIN KHOKHAR vs ASSISTANT COMMISSIONER TANDO ALLAHYAR Ss — 2023 CLC 723 KARACHI-HIGH-COURT-SINDH

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ZAKIR HUSSAIN KHOKHAR VS ASSISTANT COMMISSIONER TANDO ALLAHYAR Ss.60 & 225---Sindh Local Government Act (XLII of 2013), Ss.36(f)(g) & 152---Income Tax Ordinance (XLIX of 2001), Ss. 114(4), 121 & 182---Constitution of Pakistan, Arts. 62, 63 & 199---Constitutional petition---Disqualification---Nomination papers, acceptance of---Petitioner was aggrieved of acceptance of nomination papers of respondent by Election Authorities---Plea raised by petitioner was that criminal cases were registered against respondent, who was defaulter of utility dues and income tax authorities---Validity---Petitioner did not produce any bill of utility authorities which could suggest that respondent at the time of filing his nomination papers was a defaulter over six months, and amount was over Rs. 10,000/- nor any of the utility authorities objected to nomination forms of respondent on such ground---Respondent submitted certificates of different Banks along with his nomination papers which reflected that he was not a defaulter of any of the Banks nor had obtained any loan facility---No evidence was available that any criminal case arising out of F.I.Rs. produced by petitioner was pending before any Court against respondent---Even the person who was convicted had challenged his conviction whose appeal was not decided finally by Appellate Court--- After notice by Federal Board of Revenue if any person had not filed returns within time, then he was to be proceeded under S.121 of Income Tax Ordinance, 2001 and was liable to be penalized under S.182 of Income Tax Ordinance, 2001 who had also a remedy to challenge such decision of authority under S.127 of Income Tax Ordinance, 2001---No such proceedings were initiated against respondent by Federal Board of Revenue, therefore, he could not be declared as defaulter of income tax department---High Court declined to interfere in acceptance of nomination papers by Election Authorities---Constitutional petition was dismissed, in circumstances.

ZAKIR HUSSAIN KHOKHAR vs ASSISTANT COMMISSIONER TANDO ALLAHYAR Ss — 2023 CLC 723 KARACHI-HIGH-COURT-SINDH

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