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MUNICIPAL COMMITTEE, TEHSIL TALAGANG versus GHULAM SHABBIR

The R4 Constitution of Pakistan (1973), Article 185 (3) was the auction of the region imposed on the transfer of immovable property transfer respondents had to be affected after receipt of the transfer fee after registration of sale. ? Under the jurisdiction of the Constitution, the Sale Deed High Court dismissed the auction buyer's request, but the Division Bench of the High Court postponed the decision of the High Court Single Judge, two under R4 of the local councils of Punjab. Including conditions (tax real estate transfer) rules, in 1981, were: When real estate was transferred through registered sale deed or orally through mutation in the Revenue Office, then registration of sale deed Or the transfer tax after the mutation is approved. When the transfer of property did not take place through a registered process or by mutation, then the provision of R4 (3) of the Pawan Residential House (b) Local Council (Tax on Transfer of Real Estate) Rules, 1981 came into force. The transfer tax will be payable upon completion of the sale because the transfer of the property was to be implemented by a registered sale deed in favor of the auction buyer. , The tax was imposed on the provisions of R4 (1) of the Punjab Local Councils (Tax on Transfer of Real Estate) Rule 1981, but the remaining residential sub-rule (3) did not invalidate the Division Bench of the High Court. But the Supreme Court refused to interfere in the decision passed by the Division Bench of the High Court. property advocate from Doltala lawyer