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Civil Petition for Special Leave to Appeal No. 252 of 1968, decided on 4th November 1968.

(On appeal from the judgment and order of the High Court of West Pakistan, Lahore, dated the 13th March 1968, in Writ Petition No. 825‑R of 1967).

Sch., Part II and Settlement Scheme No. 1, para. 22‑A‑Shop‑Evaluation of property‑Whether no other agency except Settlement Authorities competent to assess the valuation‑Special Leave to Appeal granted by Supreme Court to consider question.

Ch. Zamir Ahmad, Advocate Supreme Court instructed by Abdul Karim, Attorney for Petitioner.

Nemo for Respondents.

Date of hearing : 4th November 1968.

The petitioner is the transferee of a shop. The value of it was assessed at Rs. 81,600 on the basis of the taxation record. The petitioner made representations against this valuation. The matter was referred to the Director, Excise and Taxation and on; his: recommendation the value was reduced to. Rs. 33,600 on the basis of annual rental of Rs.840. The petitioner continued. to make representation and. succeeded in obtaining a recommendation from the Additional Settlement Commissioner that the value should be reduced to Rs. 8,000. in view of the prevailing rates of rent. This recommendation was not accepted by the Chief Settlement Commissioner. This order was challenged in a writ petition filed in the High Court of West Pakistan at Lahore which was dismissed in limine.

It is contended that under paragraph 22‑A of Scheme No. 1, the assessment had to be made by the Settlement Authorities after inspecting the property and the matter could not be left to some other agency. There appears to be substance in the, argument. Leave is accordingly granted. Security in the sum of Rs. 1,000. Status quo shall be maintained pending the disposal of the appeal.

Leave granted.

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