2008 PLP 593 (SCMR)
COMMISSIONER OF INCOME TAX/WEALTH TAX — Appellant Versus SARHAD DEVELOPMENT AUTHORITY, PESHAWAR — Respondent
| Citation | 2008 PLP 593 (SCMR) |
| Forum / Court | Supreme Court of Pakistan |
| Bench Members | Iftikhar Muhammad Chaudhry, C.J. Abdul Hameed Dogar and Saiyed Saeed Ashhad, JJ |
| Parties | COMMISSIONER OF INCOME TAX/WEALTH TAX — Appellant Versus SARHAD DEVELOPMENT AUTHORITY, PESHAWAR — Respondent |
| Primary Law | Income Tax Ordinance (XXXI of 1979) |
Q1: What are the key laws and sections cited in 2008 PLP 593 (SCMR)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2008 PLP 593 (SCMR)?
The case was heard and decided by the Supreme Court of Pakistan bench comprising: Iftikhar Muhammad Chaudhry, C.J. Abdul Hameed Dogar and Saiyed Saeed Ashhad, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2008 PLP 593 (SCMR) (COMMISSIONER OF INCOME TAX/WEALTH TAX — Appellant Versus SARHAD DEVELOPMENT AUTHORITY, PESHAWAR — Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Malik Muhammad Nawaz, Advocate Supreme Court and Raja Abdul Ghafoor, Advocate-on-Record for Petitioner.
- Abdul Latif Yousafzai, Advocate Supreme Court and Imtiaz Ali, Advocate Supreme Court for Respondents.
Headnotes / Summary
(On appeal against the judgment, dated 9-9-2001 passed by the Peshawar High Court, Peshawar in F.A.O. Nos. 175-177 of 2000).
S. 19
Decision of appeal by High Court while relying upon judgment of Indian Supreme Court reported as 1991 PTD 286
Question discussed in said judgment was different from issue involved in appeal before High Court i.e. whether tax would be charged on total lease money of each plot received in advance in a year or same would be charged proportionately on each plot per year in respect of plot leased out by assessee
Supreme Court set aside impugned judgment and remanded case to High Court for its decision afresh in accordance with law. K.S. Krishna Rao v. Commissioner of Income Tax Andhra Pradesh 1991 PTD 286 distinguished.
Judgment & Decree
IFTIKHAR MUHAMMAD CHAUDHRY, C.J.
After hearing learned counsel we are of the opinion that learned High Court has relied upon the judgment in the case of K.S. Krishna Rao v. Commissioner of Income Tax Andhra Pradesh (1991 PTD 286 Supreme Court of India), but the issue discussed therein is different from the issue involved in this case namely whether the Tax is to be charged on total lease money of each plot received in advance in the year in which such lease money was received by the respondent or it is to be charged proportionately on each plot per year in respect of the plot leased out by the respondent etc. When we confronted learned counsel for parties with this distinction, they both agreed for remand of the case to the learned Peshawar High Court, Peshawar for fresh decision of the appeals in accordance with law after providing opportunity of hearing to all concerned. Appeals are allowed, impugned judgment is set aside, cases are remanded to the Peshawar High Court, Peshawar for decision afresh in accordance with law after providing opportunity of hearing to all concerned within a period of six weeks after receipt hereof. S.A.K./C-11/SC Case remanded.