MUHAMMAD HASAN EHSAANI versus DIRECTOR GENERAL COMMISSIONER EXCISE AND TAXTATION
The West Pakistan Citizens Real Estate Tax Act, 1958, section 9/11, to effectively enforce the amendments to the assessment list under section 9 of the Gross Annual Rental Price (GARY) Act, namely The list of prices made under section 7 came up. In effect where changes or modifications or additions to the property were made after the listing of the assessment, the amendment to the GARV will be effective from the date of such changes / changes which the applicant fails to disclose the specific date. There was no exception to the change premises, however, the authority's order could not be followed to enforce the revision of the valuation list from the date of enforcing the price list.
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