MUHAMMAD ASHRAF, PROPRIETOR MESSRS ASHRAF & COMPANY versus SUB-REGISTRAR-I, DISTRICT COURTS, GUJRANWALA
Punjab Local Councils (Taxes on Transfer of Real Estate) Rules 1981 Rr 9 and 4 Punjab Board of Revenue Memo No. 1525 93 / 2152ST (1), Notification of Punjab Government, Section O VI (LG) 97, dated 9th 1993 Article 2 6 1991 Constitution of Pakistan (1973), Article 199 Constitutional application Tax on the transfer of immovable property through Gift Deed, Extension gift of immovable property, if not subject to exemption provided under No 9. So, the Punjab Local Government (Property Transfer Tax) Rules were obliged to levy tax on 1981, Board of Revenue Punjab No. 1525 93/2152 ST (1), which had no legal value. The High Court had declared illegal, [Mubarak Ahmed v the Registrar, district courts, Faisalabad and other unwanted 4 C 1993 CL 1666]
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