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W.T.AS. NOS.592/LB TO 597/LB OF 2001, DECIDED ON 31ST MAY, 2001. versus W.T.AS. NOS.592/LB TO 597/LB OF 2001, DECIDED ON 31ST MAY, 2001.


Wealth Tax Act 1963 Section 17B and Second Schedule, Part I, CL12 (1) The authorization of the Assistant Commissioner to inspect the Wealth Tax Officer's Revision, permitting an independent occupied house in Lahore to be canceled. According to this property he was employed in Faisalabad and thus he was not living in Lahore. Waldetti House was used for his residence because he lived there for the holidays and in addition he was a student of the Medical College of Lahore, Sector 1 of the Second Schedule to the Asset Tax Act, 1963. Under 12 (1), more than one dwelling may be in possession of this property for the purpose of residence and immunity. Only one dwelling house for the Inspector Assistant Commissioner, under Section 17B of the Wealth Tax Act, 1963 It was not permissible to take action on the ground that the house of Lahore was not in his possession since the SC was stationed in Faisalabad. f The Assistant Commissioner, who was inspected, was evacuated and the Tribunal restored the original assessment prepared by the Assessing Officer.

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