Islamabad: The Honourable Chief Justice of Pakistan, Mr. Justice Iftikhar Muhammad Chaudhry, while addressing the concluding session of the International Judicial Conference, held a few days ago, said that “To streamline the expeditious disposal of cases pertaining to assessment or collection of public revenues, it is desirable that sufficient courts are established.”
The Honourable CJP said, “I would like to point out that under clause (4A) of Article 199 of the Constitution, an interim order passed by a High Court in a case relating to assessment or collection of public revenues ceases to have effect on the expiration of a period of six months and the High Court is required to finally decide such matters within the said period of six months from the date on which the interim order is made.
However, it is observed that despite the aforesaid constitutional clog, such matters continue to linger on for longer periods of time on one pretext or the other without any extension having been granted by the competent court.
As a matter of fact, in view of the above constitutional provision, no extension at all can be granted by any Court. Since the interim order ceases to have effect on expiration of a period of six months from the date of passing of the order, the concerned authorities are well within their right to seek enforcement of the judgment/order, against which any such interim order is passed after the expiry of the aforesaid period of six months.
To streamline the expeditious disposal of cases pertaining to assessment or collection of public revenues, it is desirable that sufficient courts are established. To completely thrash out the issue, we will be further examining it in the next meeting of the National Judicial (Policymaking) Committee.”
For more information, contact:
Federal Board of Revenue (FBR)
Tel: +9251 920 8407