2001 PLP 2986 (YLR)
MUSLIM COMMERCIAL BANK LIMITED — Petitioner Versus GOVERNMENT OF SINDH and others — Respondents
| Citation | 2001 PLP 2986 (YLR) |
| Forum / Court | Karachi |
| Bench Members | Sabihuddin Ahmed and Anwar Zaheer Jamali, JJ |
| Parties | MUSLIM COMMERCIAL BANK LIMITED — Petitioner Versus GOVERNMENT OF SINDH and others — Respondents |
| Primary Law | West Pakistan Urban Immovable Property Tax Rules, 1958 |
Q1: What are the key laws and sections cited in 2001 PLP 2986 (YLR)?
This judgment primarily cites: West Pakistan Urban Immovable Property Tax Rules, 1958 as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2001 PLP 2986 (YLR)?
The case was heard and decided by the Karachi bench comprising: Sabihuddin Ahmed and Anwar Zaheer Jamali, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2001 PLP 2986 (YLR) (MUSLIM COMMERCIAL BANK LIMITED — Petitioner Versus GOVERNMENT OF SINDH and others — Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Masood Shahreyar for Petitioner.
- Munir-ur-Rehman, Addl. A.-G. for Respondent.
Headnotes / Summary
R. 9
Constitution of Pakistan (1973), Art. 199
Constitutional petition-- Assessment of property tax
Petitioner had called in question the assessment of property tax in respect of the building owned by him-- Petitioner did not file any objection to the assessment made by the Authority and assessment was finalized
Petitioner had not even availed of the statutory remedy of appeal and an application for revision filed after six months of the order of assessment was dismissed
No question of law meriting interference, High Court could not assume the jurisdiction of Assessing Authority under its Constitutional jurisdiction.
Judgment & Decree
SABIHUDDIN AHMED, J.
The petitioners have called in question the assessment of property tax in respect of the building owned by them in North Nazimabad, Karachi. It is not disputed that a notice in Form P.T.-13, under rule 9 of the Sindh Urban Immovable Property Tax Rules was served upon- them proposing to assess the tax at Rs.158,652 with effect from 1-1-1995. The petitioner did not file any objection and accordingly the assessment was finalised by order of the respondent No.2 dated 7-7-1996. The petitioner did not even avail of the statutory remedy of appeal, though, they filed an application for revision about six months after the order of assessment which was dismissed on 5-8-1997. Mr. Masood Shaheryar, learned counsel for the petitioner states that the properties in the wine area are assessed at a much lower value. Moreover, he contends that he had asked for copies of assessment order in respect of the such properties so as to effectively present his case before the concerned authorities but no information of the copies was made available despite repeated requests. From the record however, we find that such a request in writing was made only on 8-9-1997 i.e., long after the assessment order and the order in revision was passed. In the circumstances while we cannot assume the jurisdiction of the assessing authorities no question of law meriting interference with Constitutional jurisdiction is made out. The petition is accordingly dismissed in limine alongwith Miscellaneous No.674 of 1999. H.B.T./M-265/K Petition dismissed.