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JALIL CENTRE, ABDALI ROAD, MULTAN versus COMMISSIONER OF INCOME-TAX/WEALTH TAX (APPEALS) ZONE, MULTAN


Sections 16 (3), 17, 27 and 29 of the Wealth Tax Act 1963, Pakistan (1973), Article 185 (3) in the case of property should be considered as an escape from wealth and thus against individual Will not be appealed. The resolution filed by the Assisi was accepted, but the Tribunal restored the status of the Assisi as in the present case, the High Court dismissing the appeals filed by the Assisi property dispute dismissed the appeal regarding the property status quo. Because the Assisi claimed to be an individual when the department had only one staircase site in the case of the property, the plan was illegal but his own wife, a minor daughter, increased the property gifts after the municipal corporation. It was approved by the Assisi in its own name. And the three sons, while the land below the plaza still remains in the name of a dispute of diagnostic right, whether the property was treated in individual capacity or it received the status of an association of persons, the tribunal ruled. After considering the factual aspects of the case, the question raised by the SC in the memorandum of appeal before the High Court was of no legal importance as the matter was completely factual. Was because interference under section 27 of the Act could only be a question of law.

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