Find a Lawyer

Civil Petition for Leave to Appeal No. 211‑K of 1986, decided on 4th June, 1986.

(On appeal from the judgment of the Sind High Court, dated 28‑4‑1986 in C.P.D./198 of 1985).

‑‑Art. 185(3)‑‑West Pakistan Urban Immovable Property Tax Act (V of 1958), Ss. 5 & 9‑‑Leave to appeal granted to consider whether High Court had failed to appreciate provisions of S.9 of Urban Immovable Property Tax Act, 1958 and also that there was complete bar to enhancement of assessment by virtue of proviso (2) to S.5 of the Act.

Muhammad Naseem, Advocate Supreme Court and Hafiz Abdul Baqi, Advocate‑on‑Record for Petitioner.

Nemo for Respondents.

Date of hearing: 4th June, 1986.

This is a petition for leave to appeal from the judgment of Sind High Court, dated 4‑3‑1986, by which a Constitutional Petition filed by the petitioner was dismissed. By that petition, petitioner sought to challenge the orders passed by the Excise and Taxation Authorities regarding the assessment of the property in question under the Sind Urban Immovable Property Act, 1958. The facts of the case briefly stated are as under:

Petitioner is the owner of a residential building constructed some time in 1954‑1955 on plot bearing No. 20‑C. Block No. 6, P.E.C.H.S., Karachi measuring 1500, sq. yds. On 27‑4‑1986 the F.A.R.V. of the property was fixed at Rs.10,500 and it was then revised to Rs.1,68,000 into effect from 1‑7‑1983. Petitioner filed an appeal against this order but she got partial relief to the extent of 20 rebate but the appeal was otherwise dismissed by the Director, Excise and Taxation (Taxes Karachi) by the order, dated 29‑2‑1984. Petitioner then filed a revision application against the aforesaid order but this too was dismissed by the order, dated 26‑12‑1984, subject, however, with the reduction of the assessment from .Rs.1,68,000 to Rs.1,44,000. It was in these circumstances the petitioner challenged these orders in the constitutional petition in the Sind High Court, which, however, was dismissed as stated earlier.

Mr. Muhammad Naseem, learned counsel appearing in support of the petition submits that the High Court has failed to appreciate the provisions of section 9 of the Act and also that there is a complete bar to the enhancement of the assessment by virtue of proviso 2 to section 5 of the Urban Immovable Property Tax Act, 1958, which was introduced on 1‑7‑1977.

The aforesaid submission amongst others deserves consideration. We, therefore, grant leave and allow the petition. Security Rs.1,000.

Appeal will be heard on the present record but it is open to the parties to file additional documents, if any.

The recovery of the impugned demand is stayed till the appeal is decided but the petitioner shall deposit "Khas Deposit Certificates" to the extent of the tax demand which shall not be cashed pending the appeal.

M. Y. H. Leave granted.

Find a Lawyer Near You

Dealing with a matter like this? Connect with a verified advocate in your city — free on SJP Lawyers Directory.