ISLAMABAD: The Supreme Court has expressed serious reservations over the Islamabad High Court’s issuance of an injunction to the FBR regarding the collection of super tax under Section 4C of the Income Tax Ordinance 2001. was under
While suspending the interim order of the Islamabad High Court, Justice Syed Mansoor Ali Shah in a 4-page order said that we respectfully consider that the High Court has passed the interim order in undue haste without giving notice and giving the concerned legal officer an opportunity to be heard. Injunction issued. It is only because of this inherent defect that the interim injunction deserves to be set aside.
A three-member bench headed by Justice Mansoor Shah heard the FBR’s petition against the High Court order. The order said that the petitioner’s applications for interim relief will be decided after the High Court provides a transparent and fair opportunity under Article 1994 of the Constitution. The High Court will also refer to the order or proceedings in terms of Article 1994B2 of the Constitution.
The High Court will also hear the second contention of the petitioner’s counsel seeking to suspend the legalization by way of an interim order in the light of the stated law.
The judgment added that since the matter is one of collection and assessment of public revenue, we expect the High Court to decide not only the applications for interim relief but also the writ petitions as expeditiously as possible.
The court also said that recent petitions have challenged the interim order of the High Court and we are well aware of the prevailing policy and practice of this Court that this Court does not normally interfere with the interim orders of the High Courts. Such intervention is done only in exceptional circumstances. As in cases involving flagrant violation of law, manifest abuse of jurisdiction or grave injustice.
There were also unusual circumstances in the recent case in which constitutional requirements were allegedly violated. Therefore, we took the step of reviewing the injunction on merits.