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W.TA. NO. 224/HQ OF 1990-91, DECIDED ON 16TH MAY, 1991. versus W.TA. NO. 224/HQ OF 1990-91, DECIDED ON 16TH MAY, 1991.

Section 23 (1), appeal tax liabilities were not excluded on the day that the appeal was filed before the tax commissioner (value tax) (appeal) but on the date of hearing of the appeal, no tax liability exists. Wealth Tax (Appeal) rejected this appeal on the ground that no appeal would lie unless Appellant disputed the liability of the appellant tax, unless the Wealth Tax was received by the Appellant, according to which the Assessing Officer issued an additional Was taxed along with the tax levied. Liabilities such as Assisi did not claim exceptions but the order of review was disputed because of better disclosure of tenants and illegal increase in conservative taxation while on a GALV basis. Reached after dismissing his objection to the market price and nothing was available on the record. To show that the Appellant has accepted any Wealth Tax liability, it was the Commissioner's Wealth Tax (Appeal) responsibility to obtain accurate information. The mountain of the lab attorney vs advocate vs counsel from North Wazirstan lawyer