MUHAMMAD ANWAR vs PAKISTAN through Secretary to the Government of Pakistan Ministry of Finance, Islamabad S

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MUHAMMAD ANWAR VS PAKISTAN through Secretary to the Government of Pakistan Ministry of Finance, Islamabad S. 162---Damages, recovery of---Civil suit---Maintainability---Negligence of authorities---Quantum of loss, determination of---Mental shock, agony and torture---Proof---Plaintiff claimed that ship purchased by him for breaking sank near shore and 2100 metric tons of scrap remained under water and Income Tax Authorities/defendants restrained plaintiff from cutting, scrapping, removing and lifting that scrap from capsized ship, which resulted into loss---Authorities raised plea of bar of S. 162 Income Tax Ordinance, 1979, regarding maintainability of suit---Plaintiff claimed recovery of damages for the loss sustained by him---Validity---When certain actions of officials of Income Tax Department were called in question and they were found to be in excess of jurisdiction and tainted with mala fide then bar contained in S. 162 of Income Tax Ordinance, 1979, was not attracted and suit was maintainable---For relief of damages as claimed by plaintiff, there was no hard and fast rule to calculate quantum of compensation, as well as there was also no yardstick to measure the sufferings---Plaintiff claimed damages on account of huge present and future economic loss and on account of undergoing irreversible phase of perpetual mental torture and loss of reputation---Mental shock, agony and torture implied a state of mind, which could be proved only by positive assertion of one who had experienced the same---Plaintiff claimed that owing to illegal act of authorities jointly and severally he suffered mental shock and agony but he could not produce any medical record to bolster/strengthen such contention---Plaintiff introduced on record that owing to acts of authorities whereby they directed plaintiff to stop work of breaking/cutting the vessel which he was legally entitled to perform, he suffered a lot and detailed out the same in his plaint---Quantum of damages would have been different if plaintiff had produced medical record in support of his claim of damages on account of mental torture---High Court awarded damages against officials of Income Tax department as their illegal acts tainted with mala fide and aggravated by their ex facie maladministration, were proved---Excessive use of lawful power was itself unlawful---Due to the actions of officials, plaintiff was prevented at least to a certain degree, from use and enjoyment of the vessel which he imported---High Court directed officials to pay the damages awarded against them jointly and severally, considering the principle of vicarious liability---Where government functionaries were guilty of committing illegality of such a degree, then they had to compensate the person wronged---Suit was decreed accordingly.

MUHAMMAD ANWAR vs PAKISTAN through Secretary to the Government of Pakistan Ministry of Finance, Islamabad S — 2023 PTD 1519 KARACHI-HIGH-COURT-SINDH

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