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MST. RASHIDA BEGUM versus ASSISTANT CONTROLLER, ESTATE DUTY, KARACHI

Section 33 ()) and A 58A Finance Ordinance (1979 to XXXN of 1979), Section I of the Finance Ordinance (XII of 1982), Sections 8 and 9 of the General Clause Act (X of 1897), Section 6 of the dead 10 died 1979, 1979 and the period provided under section 33 (,), before the expiry of six months, was abolished by the State Duty Act, 1950, by section 3, Finance Ordinance, 1979, 28 6 1979, the State. Prior to the repeal of the Duty Act 1950, no notice was issued to the deceased (applicant )'s heirs. And no action was pending after the repeal of the Act and proceedings could not be taken against the heirs (applicants) only on the basis of the provisions of section 8 of the General Clause Act, 1897. The surviving lacuna was filled by the Finance Ordinance, 9 of 1982, Section 3, the Finance Ordinance, 1979, which repealed the State Duty Act, 1950, however, after the repeal of the State Duty Act, the heirs (applicants) Confirmed action initiated against 1950 advocate from Gilgit lawyer