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NISAR AHMAD SHAIKH versus EXCISE AND TAXATION OFFICER, B & C DIVISIONS


Section 2 (d), 3, 7 and 10 of the West Pakistan Citizens Real Estate Tax Act, 1958? Constitution of Pakistan (1973), Article 199? appraisal ?? Annual Price? Price lists? Applicants order the Department that unless the new price list was made in accordance with Section 7 of the West Pakistan Citizens Property Tax Act, the annual valuation of the building would be determined in accordance with Section 5 of the Act. Will? The decree was not made on the basis that the respondent has no jurisdiction. To approve this order but on the basis that it was a wrong order and not in accordance with the provisions of the Act? The applicant had the proclamation by appeal to the collector and was revised before the Director General and proceeded for no reliable reason to file the appeal and the interference with the constitutional jurisdiction was rejected.

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