TAHIR AHMED SANDHU, EXTRA ASSISTANT COMMISSIONER, FEROZEWALA versus DEPUTY COMMISSIONER, SHEIKHUPURA
Stamp Act 1899 Section 27A & Schedule, Article 23 Constitution of Pakistan (1973), Article 199 Constitutional Request for Sale of Property Determination of stamp duty paid by the buyer applicant, who was the sub-registrar of the relevant area at the time. The further charge against the applicant was the failure to recover stamp duty as per the value reported under section 27A of the Stamp Act, 1899 for the area relating to the relevant tax / charges. The price was Rs 1 ac 18,000 per acre and accordingly the value of the land was Rs 23,43,60,000 which demanded payment of stamp duty of Rs 2,34,36,000 and other taxes. As well as a total of Rs 4,10,13,000 was paid, the buyer only paid Rs 30,62,500 and thus lost Rs 3,39,50,000 to the state exchequer when the door was opened. If the document was presented to the petitioner, the value of the land in this area was reported under the relevant section 27. The acreage of the Stamp Act, 1899, was worth Rs. 18,00,000 and the rate would come to Rs. It cannot be said at the table informed by the court that they have committed any illegal action. The proceedings against the petitioner were declared by the High Court without legal authority.
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