CTA Case No. 1207 (Resolution)

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� 27 - 2- f d inco tax l i bllity (A n x � � - 1 to - 1. b d. ) In vi o h is nee of th r nt.s of i r �int a 1 y nd th co 1:1 onding notic of zur , th its (:CO yin no ic f 1 � p tition r fil ~ d ion for injunc ion for th . Co rt , s n t d cl r th arr nt of is� tr int nullity and to njoi pondent ing th h 1 of i dis- tr i prop rt s. Th only in t i inc d nt th 0 no c n t k c n� z nc of th tio for njunc- tion. espon nt v r th t thi Gou t c n o t ke original jur die 1 n ov th i nc of ri of injvnc ion, nd P n ntly of, art fro � n p- � l d c e. n nvo 1 b c f Coll ctor of r 1 v n v � Yu c f � � � L- 12518, tob 2 � 1 1_. tl y rt th t his Court c nly 1 u f injune lon to u nd t c ll ction of t x s n i of it juri ictio � 0 t ot h nd, ti ionAr co n t his Cou t h j diction on h th o y that u hat is so gh to b r vi d n the titian i ruling or cision of �th r ondents in eff cting p y nt or coll ction of n 11 ged nco t x liability of t � p titto r n .. th th issu nc of th arr nts of d i t nt nd l evy and the correspondin notic of izur by th r s ond nt 1 a d c i on 0 rulin 103

- o. 1207 .... 3 - h t dv 1y ff c h titio � r ( 0 pos1 n to tion to D mi. � 3.) r in i t s t t t e 1 u ne 0 h r n f 1 tr int nd 1 vy n th c rr f s iz 1 c on or rul n 1 h -1 cl hr r under th 1 t 0 r 1 or - 1 dy f lnt al v n (� 1, 1 � Act � 112 ). r h 1, etio 7 of p b11c ct o. 112 pr v l h ov s on of t 0 ly n n 1 pu n ( t. n. VIC.. Co 1 c 0 0 Int v nu , � � o. L- 12 , u � 21, 1 8) � n c1 i - � of intern 1 r v n t X f $ 0 ot .r ch rg � n 1 1 im o ln 1 n t r 0 (J c ., ! e. v � Cou X p 1 , � � . o. L- 2 2, pril 2 ' 1 57: 5 f. z. 5226) r u of T X cl iv p cti n of th p 1 � ro th 1 9 tion nth p itio fo in-

LJTI - E � l2 -- junction. 0 s not t p ti i n i p- p ln r .. ion r f 1 t nl ei on of h � C cl �� 0 d spu d nt. or on d , t X f or e �rg an p- � ti 1 nPr' cl of f di t .. in . that th i h lvy d th corr 0 . I.e f 5 lzur p bl ci io 0 n fal l n ... th 9 h � r1 h tio 1 Int r al rt of 1 d �ni r d h In n l v u .. of r r P 1, ctio 7 of blic c o. 1125 i n t 11 n. The oth rs yc nd r t ; r 1 cl u e shou kid nd na ur as t o e t t h ve r c de i t el 0 � n dis put ss nt~ r ion n cl i for r fund f 1 - t tX tf r oth r c s, an p .. n lti in t on r to. ') Th Cou in th c .of 11 a vs. c rt f T X pp l ' t. 1., �� L- 7 � t 0 July 24, 1 56, said� of r 105

� 12 r'1 - - clet� n. ctio 11 of bl e c o. 1125 or ov r, does not xpr ly t in this 0 t ~ inc 1 j ri - icti n to is u of junct on nd ly of, n pa t ro t n pn c � h :1rit f 1 j oction 1/h ch h s UY.:"' y iss to nd he coll ct �on of a i r ly ~cill 'f"y to ;.nd in r h r nc of it lla d cti n. In � t uot th. JO h "'+ inte tio of o gr s s to v s th Cou.r o f X 1 j i diction to i u f p 0 i ition �njunc- on only i id of t app llat juri dictio in c ap e l d to it nd not to clo t "/ th n l j i icti n o is u th (Coll. of Int. v. - 1251 , t . 29, v � J.c. Yu co, Pt 1�� � � 1961.) 106

� c . r . A. �2 - 6- f ... n t n p titi n 0 injunc ion oul it i d for 1 ck of ju � on . EE � 11 � J n 25. 62. I 107