PLD 1952

P L D (Rev (PLP)

SHARIF AHMAD KHAN‑Appellant Versus CROWN‑Respondent

Jurisdiction / Court
Decided Date
Review No. 20 of 1951‑52, decided on. 8th May, 1952, District Lahore.
Honorable Judges
Saidullah Khan, Financial Commissioner
Case Reference Summary (AEO Optimized)
Citation P L D (Rev (PLP)
Forum / Court
Bench Members Saidullah Khan, Financial Commissioner
Parties SHARIF AHMAD KHAN‑Appellant Versus CROWN‑Respondent
Primary Law Agricultural Income Tax Act (XV of 1948)
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in P L D (Rev (PLP)?

This judgment primarily cites: Agricultural Income Tax Act (XV of 1948) as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case P L D (Rev (PLP)?

The case was heard and decided by the bench comprising: Saidullah Khan, Financial Commissioner.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: P L D (Rev (PLP) (SHARIF AHMAD KHAN‑Appellant Versus CROWN‑Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Agricultural Income Tax Act (XV of 1948)

Headnotes / Summary

Tax on pro perty wakf Alal‑aulad‑Whether recoverable. M. A. Rashid, for Government.

Judgment & Decree

SAIDULLAH KHAN, F. C. This is an application for review against my order dated the 28th November, 1951, by which I rejected the recommendation of the learned Commis sioner, Lahore, dated the 18th April, 1951, relating to the imposition of agricultural incometax of Rs. 3,130 on Sharif Ahmad Khan 'the Mutwalli of' Waqf Alal‑aulad Nur Muhammad Khan. After hearing the learned counsel for the petitioner at some length in this case I called upon the Crown counsel to appear in this case which he did on the 28th April, 1952. The learned Government Advocate after carefully examining the records of this case, confessed that the recommendation of the learned Commissioner should be accepted. I have once again carefully examined the Wakfnama as well as the explanation (2) to section 10 of the Agricultural Income Tax Act, 1948, besides section 512 of Tyabjee's Muhammadan Law and feel convinced that the recommendations of the learned Commissioner in this case, were justified and should be accepted which I hereby do. My previous order dated the 28th November, 1951 is accordingly hereby cancelled. A. H. Order examined.