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PROVINCE OF PUNJAB THROUGH DIRECTOR EXCISE AND TAXATIONS, RAWALPINDI versus MAKHAN KHAN

Sections 2 (g) (i) and 3 immovable property taxes imposed on the citizen and classification area, the authority's determination was made that the defendant's property is located in the urban area within the municipal limits, he has the right to impose the property. And have the right to receive. The respondents' claim, on the other hand, was the village in which they had made the property under question. It was not an urban area in the sense of the West Pakistan Citizens Real Estate Tax Act, 1958 and was not liable to pay the property tax accuracy. The village is no doubt located within the bounds of the municipal committee, but the provisions of section 3 (1) of the West Pakistan Citizens Real Estate Tax Act, 1958, have ruled that the government can define urban area through notification. Imposed under the applicable Act. tax advocates from Dera Nawab Sahib lawyer