MUHAMMAD TAHIR versus QOVERNMENT OF PUNJAB THROUGH DIRECTOR GENERAL EXCISE AND TAXATION
Sections 3 and 14 of the Constitution of Pakistan (1973), Article 199 Constitution Application Alternative Taxes Property Taxes The tenant of the scope petitioner was the tenant in the premises and the authorities took notice of the collection of property taxes as it was a matter of misunderstanding. Was. Section 14 of the West Pakistan Citizens Real Estate Tax Act, 1958, did not create a charge and it only came up where the original person / landlord failed to pay his obligations, therefore, the property tax was required to be paid. But to this extent, it was beyond the rent and the department to not attach the property against the landlord after the completion of legal requirements for the purpose of collecting taxes, even if the result was a move by the citizen of West Pakistan. The business of the tenant section 3 of the Property Tax Act, 1958, has been closed. Applicants created a charge on the building or the landowner who had taken advantage of alternative means of filing an application before the authorities, therefore, it should not have filed a constitutional petition. The High Court directed the applicant to approach the authorities for redressal of their grievances.
Related judgments — Lahore High Court Lahore, 2009
