CHAKWAL CEMENT COMPANY LTD. versus DISTRICT COLLECTOR, CHAKWAL
Section 48, 40, 56, 57, 57, 33, 35, Schedule 36, Schedule I, Article 40 and Preamble to the Constitution of Pakistan, Article 199 Constitution Petition for the Objection of Stamp Act, 1899 Similar stamps The notice of avoidance of stamp duty on the registration of mortgage-related mortgage obligations on the recovery of duty and financial accommodation contract, in case of doubt about the amount of stamp duty, neither the collector nor the Chief Revenue Authority has It is doubtful about the amount of stamp duty. Documents to be obtained on the contract and not the Transaction determine the Payable Stamp Duty Stamp Act, 1899 was not dealt with but the instrument in which the security of the transaction amount plus interest, in addition to the charges already incurred. The default interest, frontend fee and all other amounts were payable under the contract, which was more than two billion Japan's money received by the applicant through the mortgage agreement, when the amount was received. Was not in dispute then no reference was required under clause 56 or 57 of the Stamp Act, 1899, Yes, the applicant sought to avoid paying fixed stamp duty on technical grounds which could not be allowed to go scot free The government could not be excluded from taxation on technical grounds. Under stamp collecting stamp duty could be obtained, the orders for collection of stamp duty by collector 1899 were constitutional application as per the law and the facts.
Related judgments — Lahore High Court Lahore, 2014
