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Civil Petition for Special Leave to Appeal No. 751 of 1979, decided on 19th March, 1986.
(Against the order of the Lahore High Court, Lahore, dated 12‑5‑1979 passed in W.P. No. 3390 of 1977).
Constitution of Pakistan (1973)‑‑
‑‑‑Art. 185(3)‑‑West
Pakistan Urban Immovable Property Tax Act (V of 1958), S.3‑‑West Pakistan Urban Immovable Property Tax Rules, 1958, R.6‑‑West Pakistan Urban Rent Restriction Ordinance (VI of 1959), S.5‑‑Levy of property tax‑‑Manner of assessing tax‑‑Hotel‑‑Petitioner asserting that Excise and Taxation Department had assessed rent arbitrarily on basis of income presumed to have been earned by Hotel‑ Leave to appeal granted to consider question as to whether method of assessing rent was permissible under relevant law.
Lyallpur Cotton Mills Ltd. v. Commissioner, Sargodha Division and another P L D 1976 S C 615 ref.
M . Asadullah Siddiqui, Advocate Supreme Court for Petitioners.
Nemo for Respondents.
Date of hearing: 19th March, 1986.
.‑‑Petitioners seek leave to appeal against the judgment of the High Court, dated 12‑5‑1979, dismissing their writ petition in a matter relating to the levy of property tax by the Excise and Taxation Department.
2. The question involved relates to the manner in which the said Department, is empowered to assess the rent received by the landlord, for the purpose of levying property tax thereon. In the present case the property in question is a hotel and it is asserted by the petitioners that the respondent‑Department has assessed the rent arbitrarily on the basis of income presumed to have been earned by the Hotel Management. Learned counsel has referred to Lyallpur Cotton Mills Ltd. v. Commissioner, Sargodha Division and another P L D 1976 S C 615 to contend that the method of assessing the rent was not permissible under the relevant law i.e. section 5 of the West Pakistan Urban Rent Restriction Ordinance, 1959 read with the relevant provisions of rule ti made under the said Act.
We feel that the contentions need further consideration. Leave is, therefore, granted for the purpose.
Security in the sum of Rs.2,000.
To be argued on the same record with permission to file additional documents.
3. Since it is an old case it may be fixed at an early date.
M.Y.H. Leave granted.
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