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Constitutional Petition for Special Leave to Appeal No. K‑378 of 1983, decided on 15th September, 1983.
(On appeal from the judgment and order of the Sind High Court Karachi, dated 17th August, 1983 passed in Constitutional Petition No. D‑617 of 1983),
‑‑ Art. 185 (3)‑Leave to appeal granted to consider questions of law (1) whether it was possible for urban immovable property tax to be levied in absence of any machinery provisions being present in the Act or rules thereunder under which purported levy was being made (2) whether it was possible for urban immovable property tax to be levied in absence of assessing authority having been duly created under Sind Urban Immovable Property Tax Act or rules framed thereunder.
‑‑ Art. 185 (3)‑Levy of property tax‑Leave to appeal granted to petitioner with interim relief that impugned tax shall not be recovered subject to condition that petitioners furnish bank guarantee for pay ment if dues already accrued or accruing from time to time.
Mohsin Tayebaly, Advocate Supreme Court and M. S. Ghaury Advocate -on‑Record for Petitioner.
Nemo for Respondents.
Date of hearing : 15th September, 1983.
Learned counsel submits that on similar points as are urged in this petition, this Court had already granted leave vide C. P. SA. As. Nos. K‑104 and K‑114 of 1983. We accordingly grant leave to appeal in this petition to examine the following questions of law
(1) Whether it is possible for urban immovable property tax to be levied in the absence of any machinery provisions being present in the Act or in the rules thereunder under which the purported levy is being made
(2) Whether it is possible for urban immovable property tax to be levied in the absence of an assessing authority having been dull created under the Sind Urban Immovable Property Tax Act and/o the rules framed thereunder
The petitioners shall furnish security for costs in the sum of Rs. 2,500.
2. As regards the prayer for interim relief it is ordered that the impugned tax shall not be recovered subject to the condition that the petitioners furnish a bank guarantee for the payment of dues already accrued or accruing from time to time. Notice of the miscellaneous application shall issue to the respondents for an early date.
M. Z. M.
Leave granted.
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