IMPERIAL BUILDERS THROUGH MANAGER versus PROVINCE OF PUNJAB THROUGH SECRETARY LEGAL GOVERNMENT
R4 (1) Constitution of Pakistan (1973), Article 199 Constitutional Application Transfer Tax Rate was a dispute between the parties in relation to the applicable tax rate The Petitioner Company claimed that the date of registration of the Convention Deed was applicable, while the authorities Demanded rate The validity transfer tax incurred on the date of purchase of the property was made when the sale process was registered in the case of exchange of R4 (1) (Tax on transfer of immovable property) Rules 2001 of Punjab Government. Was, in the case of a transfer, caused when the modification was approved and when not transmitted by the registered function or verbal Ntqly / mutation will be sold by the time of the sale if the exchange was registered by the deadline cell, therefore, in the first category of applicants. , That is, the R4 (1) of the Punjab Government (Tax on Transfer of Real Estate) Rules, 2001, and the tax was made on the date when the sale agreement was regular. The decision of the Decree that the transfer tax was payable at the prevailing rate on the date of the auction and not on the date when the sale contract was registered had the power of law without any legal effect, the High Court, the constitutional jurisdiction Also announced that there was to be a transfer tax from the applicant. Government of Punjab (On transfer of immovable property) tax has been levied and received under R4 (1) of 2001, the rate at which the sale was registered on the date the petition was allowed on that date.
Related judgments — Lahore High Court Lahore, 2009
