RUKSHANA MANZOOR versus EXCISE AND TAXATION DEPARTMENT
Article 27 A Constitution of Pakistan (1973), Article 199 Assessment of the surrender process for the purpose of consolidation, in the present case, where there is an adult with contractual capacity, therefore, there is no possibility of withdrawal. Section 27A, the provisions of the Transaction Act of Stamp Act, 1899, do not apply to the transfer of surrender by a surrender deed, therefore, the selection of the value of the property in relation to the matter taken by the department excise. Will have the freedom to do. Since the surrender process was not properly priced and the transfer was not supported on the basis of the law, therefore, it was declared illegal, with no legal authority and no legal effect. The court directed the Excise Department to act strictly in accordance with the law for recording the transfer of title to the subject property of the applicant.
Related judgments — Lahore High Court Lahore, 2009
