Find a Lawyer

PFIZER LABORATORIES LTD. versus EXCISE AND TAXATION OFFICER

Section 14, 15 and 16 of the West Pakistan Citizens' Real Estate Tax Act, 1958, Article 199 (Constitution of Pakistan) (1973), Notice of collection of tax from the tenants under Article 14 Constitution Petition Section 14, resort to stringent measures for tax collection. Pre-requisites Section 14, West Pakistan Citizens Real Estate Tax Act 1958, in the first instance, provides for the collection of property tax arrears by taking notice from the tenant given to the tenant under section 14 of the Act, So that the right of such recovery can be transferred to the proposed authority. The tax is reinforced by the fact that the authority has been authorized to pay the rent by the tenant in case of receipt of such amount, or in the matter of receipt of such amount the authority was authorized to pay Take action against the tenant in the same way as it acted against the owner of the building under the Act. Or the land for which such tax is due in arrears is the primary responsibility of the building or landlord, but in the case of such arrears, it can be recovered from the tenant and if he fails to discharge the owner's liability If so, the compulsory procedure provided for in Sections 15 and 16 of the Act may be recovered, but no compulsion method can be obtained by the Authority for collection of tax without the notice of section 14 of the Act. The question arises only when a notice is presented to any party. Such a party was in arrears; such an emergency had not yet taken place; only upon receiving the challan form, the arrest of the applicants had already been confirmed and thus the misunderstanding. property advocate from Morgah lawyer