In the Constitutional petition filed by the petitioner, he himself stated that against the impugned order of the Wealth Tax Officer, he has filed appeals, which are pending before the Commissioner of Income-tax Appeals. There is no reason that why the Constitutional petition should have been filed without waiting for the decision of these appeals.
2. Mr. Aurangzeb Mirza, however, states that as the appellate forum has no jurisdiction to grant any stay against the recovery of tax, the remedy of appeal is not an adequate remedy within the meaning of Article 199 of the Constitution of Islamic Republic of Pakistan, 1973. This contention is misconceived. Although there is no specific provision in the Wealth Tax Act enabling the Appellate Commissioner to stay the operation of the order impugned before him but it is now well-settled that the appellate authority has inherent power to grant interim relief. Reference may be made to judgment of the Supreme Court in Sindh Employees Social Security Institution and another v.
Adamjee Cotton Mills Ltd. (PLD 1975 SC 32) and Molvi Muhammad Yaqub v. Chairman, Election Tribunal (PLD 1976 SC 625). This petition, at this stage, is premature. It is disposed of accordingly.