SHABIHUL HASSAN RIZVI versus DIRECTOR-GENERAL/COMMISSIONER, EXCISE AND TAXATION, SINDH
The annual valuation of sections 5 and 10 of the West Pakistan Citizens Real Estate Tax Act, 1958, made a clear assessment of the flat to the applicant, finding that the applicant failed to present the required information despite giving notice, Authorities further found that the applicant was not occupying the flat, but due to the change in his ownership, no one other than the applicant was also occupying the assessment of the same flat which was confirmed by the petitioner. The affidavit I filed was filed by the petitioner of the same building flat. False requests were rejected by the authorities on the basis of which they were over-evaluated. The authorities did not even record the documents and termed the earlier review done by the authority as illegal and was based on similar evidence.
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