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COMMISSIONER OF INCOME-TAX AND WEALTH TAX, PESHAWAR versus HAJI MASOOD-UR-REHMAN


R8 (3) Constitution of Pakistan (1973), Article 185 (3) The value of a building or vacant plot, the procedure appellate tribunal was that such assessment would be made on the basis of the facilities available, the nature and size of the property. ? And to receive a price for the same property in the same area or in the vicinity of the same area. Such view of the Tribunal is contrary to the provisions of R8 (3) of the Wealth Tax Rules, 1963, of such rule. In addition, Provisions 1 and 2 were provided. The Wealth Tax Rules, 1963, the Supreme Court upheld an appeal to consider the points raised by the Revenue. \ R \ n

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