1987 PLP 1207 (CLC)
Sh. MUHAMMAD UMAR‑‑Petitioner. Versus ADDITIONAL DIRECTOR‑GENERAL, EXCISE AND TAXATION, PUNJAB, LAHORE and 2 others‑‑Respondents
| Citation | 1987 PLP 1207 (CLC) |
| Forum / Court | Lahore |
| Bench Members | Muhammad Afzal Lone, J |
| Parties | Sh. MUHAMMAD UMAR‑‑Petitioner. Versus ADDITIONAL DIRECTOR‑GENERAL, EXCISE AND TAXATION, PUNJAB, LAHORE and 2 others‑‑Respondents |
| Primary Law | West Pakistan Urban Immovable Property Tax Act (V of 1958) |
Q1: What are the key laws and sections cited in 1987 PLP 1207 (CLC)?
This judgment primarily cites: West Pakistan Urban Immovable Property Tax Act (V of 1958) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 1987 PLP 1207 (CLC)?
The case was heard and decided by the Lahore bench comprising: Muhammad Afzal Lone, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 1987 PLP 1207 (CLC) (Sh. MUHAMMAD UMAR‑‑Petitioner. Versus ADDITIONAL DIRECTOR‑GENERAL, EXCISE AND TAXATION, PUNJAB, LAHORE and 2 others‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Iqbal Ahmad Qureshi for Petitioner.
- Khalil Ramdey, Addl. A.‑G. for Respondents.
- Date of hearing: 15th February, 1987.
Headnotes / Summary
‑‑‑Ss. 7, 9 & 10‑‑Constitution of Pakistan (1973), Art. 199‑‑ Constitutional jurisdiction, exercise of‑‑Revising of assessment of property‑‑Validity‑‑Parties to petition agreeing that issues raised by them called for some factual enquiry‑‑High Court in exercise of constitutional jurisdiction declaring order of Court below to be without lawful authority‑‑Case was sent back to authority to decide afresh in accordance with law after conducting necessary factual enquiry. Gulzar M. Chughtai v. The Commissioner, Lahore Division and 2 others P L D 1977 Lah. 1060 ref.
Judgment & Decree
Gulzar M. Chughtai v. The Commissioner, Lahore Division and 2 others P L D 1977 Lah. 1060 ref. Iqbal Ahmad Qureshi for Petitioner. Khalil Ramdey, Addl. A.‑G. for Respondents. Date of hearing: 15th February, 1987. The revision of assessment of the petitioner's property bearing No.B‑9‑6‑S‑218, Chowk Pir Bahar Shah, Sheikhupura, made under the Urban Immovable Property Tax Act, 1956, by the Taxation Authorities has been called in question through this writ petition.
2. The learned counsel for the petitioner has been heard. In reply to his submissions, the learned Additional Advocate‑General has also addressed the Court. Both the sides agree that the issues raised by them call for some factual enquiry and for determination thereof the E.T.O. would be the proper forum. In this view of the matter, the learned Additional Advocate‑General has no serious objection if the case is sent back to the Assessing Authority.
3. This writ petition is, therefore, accepted and the impugned orders are declared to be without lawful authority with the result that the objections filed by the petitioner against the revision of the assessment shall be treated as pending and dispose of afresh in accordance with law. It shall be open to him to raise any objection against the revision of the assessment within the frame‑work of law including the one rested on the judgment reported as Gulzar M. Chughtai v. The Commissioner, Lahore Division and 2 others P L D 1977 Lah. 1060. The parties are left to bear their own costs. H . B . T . / M‑45/ L Petition accepted.