1. ORDER under section 136 of the Income Tax Ordinance, 1979 against the order dated 3-9-2002 passed by the learned Income Tax Appellate Tribunal. As a result, the obligation of the respondents to refund the amount does not A arise presently. Learned counsel for the petitioner has clarified that the representation by the respondents before the President of Pakistan has been dismissed vide order dated 4-4-2005, a copy whereof has been placed on record. Insofar as reference filed by the respondents against the order passed by the learned Income Tax Appellate Tribunal is concerned, learned counsel for the petitioner after consulting the record states that there is no stay application therein, nor has any order of stay been passed by the learned Bench of this Court dealing with the said matter. The foregoing reasons given for the respondents do not provide any justification to withhold the refund amount adjudicated in favour of B the petitioners. Reference is made to the orders passed in Writ Petition No.3764 of 2004 titled. Messrs Universal Foot Wear v.
2. Deputy Commissioner of Income-tax and Writ Petition No.6037 of 2001 titled State Cement Corporation of Pakistan v. Chairman Land Zone, Lahore wherein this. Court allowed the prayer of refund after holding that the mere fact of pendency of proceedings against the order of refund do not C suffice to suspend the obligation to refund. Learned counsel for the respondents states that the department has verified the amount of petitioners' refund in the amount of Rs.11,82,558 while the remaining amount of Rs.9,82,409 is still under verification. This exercise is being conducted as a double check although the department admits in paragraph 2 of its comments. That the petitioner has indeed paid the amount of Rs.21,64,967. Respondent No.1 is given two weeks to do the needful and consequently directed to pay the petitioner the amount of refund due within 15 days of this order. In case of failure to do so, the petitioners shall be at liberty to file appropriate proceedings.
3. On the request of the learned counsel for the respondents it is clarified the amount refunded shall be subject to the decision in the reference filed on behalf of the department in respect of aforesaid order by the Appellate Tribunal. Disposed of. .