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Sindh High Court 2023 Income Tax Ordinance (XXXI of 1979)

2023 PTD 1519

Damages, recovery / Civil suit
MUHAMMAD ANWAR
Appellant
VS
PAKISTAN through Secretary to the Government of Pakistan Ministry of Finance, Islamabad and 6 others
Respondent

Case Laws / Head Notes / Paras

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...