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IMTIAZ RAFI BUTT versus THE LAHORE DEVELOPMENT AUTHORITY


Applicants who purchased residential property for the purposes of stamp duty section 27A33 and 38 constitution of Pakistan (1973), Article 199 assessment of civil land, paid stamp duty, which is estimated by the Deputy Commissioner (Collector). Estimated the value of the property. Specific amount is estimated as stamp duty based on trade rates, which is reduced by five times. For land real estate, the value of urban land should be calculated on the basis of property characteristic and not thereafter. The nature of the property in question at the time of registration of the use deed was a residential collector, so it was not an option to change the role of the property from residential to commercial stamp duty at notified rates when it was brought to notice. Payment was to be made on the relevant date for the determination of the charge dues for residential or commercial property. The Registration of Equipment, 33, STARP Act, did not meet the requirements of the requirements requirements99 of that the collector did not own such device. But its order also mentions that whenever it is submitted for implementation So the sales process in question will be treated differently. Prior to any court seeking action under clause 38, the Stamp Act stamp duty was paid by applicants on the basis of the residential character of the property; they may not be required to pay stamp duty at commercial rates. The payer is required to pay stamp duty. In addition to trading rates, a 5-fold reduction in stamp duty was declared illegal, with no legal authority and no legal effect.

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