IMPERIAL BUILDERS THROUGH MANAGER versus PROVINCE OF PUNJAB THROUGH SECRETARY LOCAL GOVERNMENT, LAHORE
R4 (1) Constitution of Pakistan (1973), Article 199 Constitution Application Transfer Tax Rate Applicable was related to transfer tax rate between the parties The applicant company claimed that the rate on the date of registration of the Convention Deed Applicable, while the authorities demand that the transfer rate tax on the date of purchase of the property was fixed when the sale process was registered under R4 (1) of the Punjab Government (Transfer of immovable property) Taxes) Regulation 2001, in the case of a transfer, became because the change was approved and when not transferred by the registered act. Whether the sale will be through oral transfer / mutation only when the sale is done, then the transfer is through the registered sale deed, therefore, the case of the applicants is registered in the previously registered category, namely Government R4 (1) (non. Taxes for Transfer of Property (Rules, 2001), and Taxes were made on the date the sale agreement was re-entered. This decision of the administration, which was payable at the rate on the date of transfer tax auction and not on the date when the sale contract was registered, had no legal effect which had no 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) has been levied and charged under R4 (1) of Taxes 2001, the rate at which the petition was allowed on the date registered in the sale date \ r \ n
Related judgments — Lahore High Court Lahore, 2009
