Respondents determining the jurisdiction of Civil Court, Section 9 and Section 22 of the Civil Procedure Tax Code (v. 1908) of the West Pakistan Citizens Real Estate Tax Act, 1958, the annual rental of property filed under the declaration Said challenging the price assessment. And the trial court overturned the trial court's decision, and the appellate court dismissed the appeal against the property. The determination of the annual rental value of the property was under the jurisdiction of the Excise and Taxation Department under the West Pakistan Citizens Real Estate Tax Act, 1958. Identify any jurisdictional error by the department in locating the annual rental value of the property in question, thus, there were no permanent facts under which they could exercise jurisdiction and any such fact. In the absence of this, less than 5 22 times in this bar, under the enactment of the Act, the High Court will set aside the decisions of the two courts, leaving them with no jurisdiction (p. 2756).
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