MUHAMMAD ATIQUE KHAN versus EXCISE & TAXATION OFFICER
West Pakistan Finance Act 1963 Section 16 West Pakistan Capital Gains Tax Rules, 1964, Art 8 and 17 Constitution of Pakistan (1973), Article 199 Constitutional Appraisal Assessing Real Estate Pricing Valuable Authority to Acquire Capital In the evaluation of any property of the property authority without the application of and in the absence of the determination of the value of the property, the printing work was easily completed while the assessment of the value of the asset was followed by such authority. The decision was expressly arbitrary and such jurisdiction could be construed as abuse. The Authority moved forward for reasons previously considered and in the absence of any evidence in relation to the valuation of the property had shown itself to be wrong about finding the Authority, so the West Pakistan Capital Gains Tax Act, 1964 There was a financial law which, if the authority had a view, should be considered with certainty as to the value of the property by the property owner which he could estimate, but in accordance with such rules, reasonableness and best judgment. There should be a process of testing the price or the market value, though usually the nature of the work to be assessed I was , But the discretion invested by the Authority with the negation of any judicial function which was a disadvantage of any system of law, could not be neglected, even though the authority-approved decree was finalized. This bar could not be authorized. Approved by the Authority, which was an authority approved order authorized by the Appellate and Revision Forum
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