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COMMISSIONER OF INCOME TAX/WEALTH TAX versus SARHAD DEVELOPMENT AUTHORITY, PESHAWAR


Section 19 Property tax liability is reported as a PTD of 1991 on appeal decision by the High Court. 286 The legitimate question which has been discussed is different from the case involved in the appeal before the High Court, ie whether tax will be charged or not. The total lease amount of each plot received in advance of one year or the same year will be proportionately charged to the plot each year in relation to the plot leased by the assessee, and Accordingly, a remand is sent to the High Court for its decision. Law

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