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Constitutional Petition No. 880 of 1974, heard on 28th May, 1980.
‑‑ S. 10 (2)‑Revisions of gross annual rental value‑Petitioner's residential house initially assessed in 1968‑No dispute about area, rooms and present site of premises‑Initial assessment on being found low, Taxation authorities, held, competent in revisional jurisdiction to enhance gross annual rental value (GARV) on basis of actual rent received by petitioner.‑[Revision (civil)].
‑‑‑ S. 5 (b)‑Allowance for cost of repairs etc.‑Owner of premises entitled to rebate of 10Y. for repairs‑‑Such rebate, held, a statutory entitlement and petitioner could approach appropriate authority for relief in case of having any grievance in such regard.
Nasrullah Awan for Petitioner.
Shaikh A. Sattar and Muslim Naqvi for Respondent No. 3.
Date of hearing : 28th May, 1980.
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