2002 PLP 1557 (YLR)
Messrs AMINULLAH KHAN through Proprietor‑‑‑petitioner Versus EXECUTIVE OFFICER, CANTONMENT BOARD, RAWALPINDI and another‑‑‑Respondents
| Citation | 2002 PLP 1557 (YLR) |
| Forum / Court | Lahore |
| Bench Members | M. Javed Buttar, J |
| Parties | Messrs AMINULLAH KHAN through Proprietor‑‑‑petitioner Versus EXECUTIVE OFFICER, CANTONMENT BOARD, RAWALPINDI and another‑‑‑Respondents |
| Primary Law | Cantonments Act (II of 1924)‑‑‑ |
Q1: What are the key laws and sections cited in 2002 PLP 1557 (YLR)?
This judgment primarily cites: Cantonments Act (II of 1924)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1557 (YLR)?
The case was heard and decided by the Lahore bench comprising: M. Javed Buttar, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 1557 (YLR) (Messrs AMINULLAH KHAN through Proprietor‑‑‑petitioner Versus EXECUTIVE OFFICER, CANTONMENT BOARD, RAWALPINDI and another‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Abid Raja for Petitioner.
- Ghulam Khurshid Imtiazi for Respondents.
Headnotes / Summary
‑‑‑Ss. 84, 87, 89, 91 & 92‑‑‑Constitution of Pakistan (1973), Art. 199‑‑‑Constitutional petition‑‑Notice for recovery of arrears of property tax‑‑‑Petitioner had challenged issuance of notice for recovery of arrears of property tax alongwith current demand for the tax on ground that he had been paying property tax regularly and was not liable for any arrears‑-‑Details of rent paid by petitioner as given in attached chart had shown that petitioner had not been paying rent according to tax demanded leading to accumulation of arrears‑‑‑Contention of petitioner that he had been paying property tax regularly, could not be gone into and decided by High Court as it was disputed question of fact and High Court could not undertake factual enquiries in exercise of its Constitutional jurisdiction, especially when alternate remedy of appeal under S.84 read with S.87 of Cantonments Act, 1924 was available to petitioner.
Judgment & Decree
Nil 1‑7‑1994 to 30‑6‑1995
74,795 50,000 1‑7‑1995 to 30‑6‑1996
74,795 35,000 1‑7‑1996 to 30‑6‑1997 6,48,219 97,233 35,000 1‑7‑1997 to 30‑6‑1998 ‑‑‑ 97,233 35,000 1‑7‑1998 to 30‑6‑2000 ‑‑‑ 97,233 Nil 1‑7‑2000 to 30-6‑2001
97,233 Nil 1‑7‑2001 to 30‑6‑2002 -- 97,233 Nil Total: -- 9,57,832 2,38,642 10% rebat(‑) 95,783 Total demand: 8,62,049 Paid up to 30‑6‑1999 2,38,642 Arrears up to 30‑6‑2002 6,23,407 (+) 10,463=6,33,870
4. It has further been alleged by the respondent‑Board that all the payments made by the writ petitioner as aforementioned, are the part payments on verbal requests of the writ petitioner and he is liable to pay the arrears.
5. The abovementioned chart of payments made by the petitioner shows that the petitioner has not been paying the tax according to the tax demanded, leading to the accumulation of arrears. The contention of the petitioner's counsel that petitioner had been paying the property tax regularly cannot be gone into and decided by this Court as it is a disputed question of fact and this Court cannot undertake the factual enquiries in the exercise of its jurisdiction under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973. Furthermore, the petitioner's request for the reduction of Annual Rental Value, vide his application, dated 17‑7‑2000 was considered by the Assessment Committee and his request for the reduction of the Annual Rental Value was declined for the period prior to 1‑7‑1999. However, his request for reduction of A.R.V. for the period from 1‑7‑1999 to 2002 is under consideration. The alternate remedy of appeal under section 84 read with section 87 of the Cantonments Act, 1924 is available to the petitioner and he has invoked the Constitutional jurisdiction of this Court without exhausting the alternate remedies.
6. In view of the above mentioned, see no merit in this petition which is accordingly dismissed. H.B.T./A‑530/L Petition dismissed.