NASEER AHMAD AWAN versus SUB-REGISTRAR, NISHTER TOWN, LAHORE AND ANOTHER
Sections 71, 72, 73 and 77 of the Finance Act (V of 1989), Section 7 [as amended by Section 15 of the Punjab Finance Act (III of 2006)] Constitution of Pakistan (1973), Article 199 Constitutional Application Capital Value Tax, Ex. Before the imposed and closed transaction of the sale, the petitioner submitted the sale deed for sale. The applicant sold his land for sale which was completed in the presence of the local commissioner and the applicant received considerable amount of money. Before the sale deadline was presented for registration but it was not registered, on some objections later registration authorities asked the applicant to pay capital value tax However, the calculation of the date was not correct before the registration was completed when the applicant as a seller was present on the documents in the presence of witnesses on their signatures and thumb defects. The commissioner appointed by the seller of the authorities has accepted this view, that the purchase or acquisition of the lien by the buyer was complete as amended in section 7 of the Finance Act, 1989, by section 15 of the Finance Act, 2006. The imposition of the levy of taxes on the law came into effect from 1 7 2006, so the sale transaction in question was a past and closed transaction. Levy was concerned that the transaction could not be brought to Leo, simply because the document no. , Book number, volume number or registration date cannot be filled out even though the registration was signed by the registrar who refused. The Registrar's part for filling in the blanks or giving the document number; the book number, volume number or registration date was nothing but a crude and unacceptable attempt, but the applicants did not submit this document.
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