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Islamabad High Court 2013 Income Tax Ordinance (XLIX of 2001)---- Civil Procedure Code (V of 1908), O.VII, R.11(d) & O.XXXIX, Rr. 1, 2--- Contract Act (IX of 1872), Specific Relief Act (I of 1877),

2013 PTD 875

Suit for declaration
OCEAN PAKISTAN LTD
Appellant
VS
FEDERATION OF PAKISTAN and others
Respondent

Case Laws / Head Notes / Paras

Suit for declaration, permanent injunction, damages and set-off---Transfer of working interest and rights in petroleum concession agreement by plaintiff---Show-cause notice issued under S. 122(9) read with S.122(5-A) of Income Tax Ordinance, 2001 demanding from plaintiff income tax payable on such transfer---Plaintiff's plea was that new owner of such interest was liable for due taxes and such transfer of interest for being intangible was not taxable---Application by revenue-authority under O.VII, R. 11, C.P.C., seeking rejection of plaint for being barred by law---Validity---High Court had already dismissed plaintiff's constitutional petition challenging such notice/demand by observing that same was not mala fide, without jurisdiction or void---Supreme Court had upheld such of High Court-...