2007 PLP 1547 (YLR)
and 2 others — Appellants Versus Mst. SULTAN JAHAN — Respondent
| Citation | 2007 PLP 1547 (YLR) |
| Forum / Court | Lahore |
| Bench Members | Sh. Azmat Saeed and Umar Ata Bandial, JJ |
| Parties | and 2 others — Appellants Versus Mst. SULTAN JAHAN — Respondent |
| Primary Law | Cantonments Act (II of 1924) |
Q1: What are the key laws and sections cited in 2007 PLP 1547 (YLR)?
This judgment primarily cites: Cantonments Act (II of 1924) as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2007 PLP 1547 (YLR)?
The case was heard and decided by the Lahore bench comprising: Sh. Azmat Saeed and Umar Ata Bandial, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2007 PLP 1547 (YLR) (and 2 others — Appellants Versus Mst. SULTAN JAHAN — Respondent). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Muhammad Rashid Ahmed for Appellants.
- Multi ud Din Qazi for Respondent.
Headnotes / Summary
S. 60
Punjab Local Government Ordinance (VI of 1979), Ss.137, 138, Second Sched. [as amended by Punjab Local Government (Amendment For Abolition of Certain Taxes) Ordinance (XXIX of 1999)j
Law Reforms Ordinance (X11 of 1972), S.3
Appellant had called in question the validity of order of single Bench of High Court, whereby Cantonment Board was directed to refund impugned tax to the respondent
High Court (Single Bench) in its judgment had held that tax in question purported to have been levied under S. 60 , of Cantonments Act, 1924, whereunder a tax which was levied in the municipal area could also be chargeable in the Cantonment area--Tax on transfer of immovable property was initially leviable under Punjab Local Government Ordinance, 1979 under Ss.137 & 138 thereof, which provision was, however deleted from Second Sched. of the Ordinance by an amending Ordinance on 29-6-1999
In the relevant period i.e. the date of sale deed (10-2-2000), said tax was not leviable in the municipal area
Tax, in circumstances could not be charged in the Cantonment area or recovered from the respondent
No exception, in circumstances could be taken to conclusion arrived at by High Court
Intra Court appeal was dismissed in circumstances. Mst. Nargis Moeen v. Govt. of Pakistan PLD 2003 Lah. 730 rel.
Judgment & Decree
This order shall dispose of I.C.A. No.353 of 2006 filed by the appellant Cantonment Board, Lahore Cantt. to call in question the validity of order dated 14-11-2006 whereby a learned Single Judge of this Court by accepting the writ petition directed the appellant to refund the impugned tax to the respondent.
2. Facts of the case are that on 10-2-2000 the appellant purchased a plot situated in DHA, Lahore falling within the limits of the appellant Cantonment Board. It is contended that as a pre-condition for the registration of sale-deed, the respondent was coerced to deposit the tax on transfer of immovable property in favour of the appellant Board, and in the constitutional petition it was urged that it was not chargeable and sought its refund. As stated earlier, the learned Judge in Chambers accepted the writ petition directing the appellant to refund the same to the respondent.
3. We have heard the learned counsel for the parties and perused record. It has been held by the learned Judge that tax in question purported to have been levied under section 60 of the Cantonments Act 1924, whereunder, a tax which is levied in the municipal area can also be chargeable in the cantonment area. Tax on transfer of immovable property was initially leviable under the Punjab Local Government Ordinance, 1979 under sections 137 and 138 thereof. However, it was deleted from the Schedule 2 of the Ordinance by Ordinance XXIX on 29-6-1999, hence, in the relevant period i.e., the date of the sale-deed dated 10-2-2000 said tax was not leviable in the municipal area, hence, could not be charged in the cantonment area or recovered from the respondent. Similar view was expressed by another Division Bench of this Court hi the case of Mst. Nargis Moeen v. Govt. of Pakistan PLD 2003 Lahore 730 which was upheld by the apex Court in CP No.2300-L of 2003. Hence, no exception calf be taken to the conclusion arrived at by the learned single Judge. Consequently, this appeal being devoid of any merit is dismissed accordingly. H.B.T./C-7/L?????????????????????????????????????????????????????????????????????????????????????? Appeal dismissed.