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Section 16 Wealth Tax Rules, 1963, R 8 (2) Valuation of Assessment Shares and Securities Assessing that all of the Company's assets are kept in court auction and neither of the Assissee shares is willing to sell or Only a volunteer can be a buyer. Such shares were not shared by the Assisi on the date of valuation, thus the value of the shares was not estimated The value of the shares of the Assisi was estimated before the Appellate Authority accepted the application of the Assisi and found That the price is estimated on the basis of face value. The shares were illegal. The appellate tribunal has already found that there were obvious errors in the face of the order passed by the appellate tribunal, therefore, the appellate tribunal reformed the same order, while the appellate tribunal based on the misconception fell into error. And its appeal was rejected by the appellate tribunal through a correction order dismissed by the tribunal department, ignoring the proportion determined by the judgment. Pakistan, top advocate family court from Malakand lawyer