1. MUHAMMAD YA-QUB ALI, J.-The petitioners have called in question before the High Court the order of the Income-tax Officer, Circle III, Karachi, imposing penal interest under sec--tion 18-A (3) & (6) amounting to Rs. 4,86,186 for the failure on the part of the petitioners 1 and 2 to deposit advance tax during the account year 1-10-1962 to 30-9-1963. The petition has been admitted to hearing, but the prayer for suspending the recovery of the interest has been refused.
2. The petitioners seek leave to appeal on grounds which go to the merits of the order of the Income- tax Officer imposing penal interest. The matter lies at present in the jurisdiction of the High Court.
3. We would, therefore, refrain from expressing any opinion on the lawful authority of the order of the Income-tax Officer except to observe that prima facie the petitioners should have in the first instance moved the Income-tax authorities for redress against the imposition of the penal interest.
4. This might in the end prove to be a hurdle in their way to get redress from the High Court assuming they are found entitled to it.
5. We also find no reason to take exception to the interim order passed by the High Court in the exercise of its discretionary jurisdiction. Courts usually do not stay the execution of a decree passed in money suit till the disposal of the appeal preferred by the judgment-debtor. The underlying principle is that no irrepar--able loss is caused thereby. The learned Judges have, therefore, exercised their discretion properly and no interference by this Court is called for.
6. The petition for leave to appeal is dismissed.