2002 PLP 197 (CLC)
Messrs AVARI HOTELS LTD., Owners and Operators of Avari Hotels, Lahore‑‑‑Petitioner Versus PROVINCE OF PUNJAB through Secretary, Excise and Taxation Department, Punjab, Lahore and 2 others‑‑‑Respondents
| Citation | 2002 PLP 197 (CLC) |
| Forum / Court | Lahore |
| Bench Members | Jawwad S. Khawaja, J |
| Parties | Messrs AVARI HOTELS LTD., Owners and Operators of Avari Hotels, Lahore‑‑‑Petitioner Versus PROVINCE OF PUNJAB through Secretary, Excise and Taxation Department, Punjab, Lahore and 2 others‑‑‑Respondents |
| Primary Law | West Pakistan Immovable Property Tax Act (V of 1958)‑‑‑ |
Q1: What are the key laws and sections cited in 2002 PLP 197 (CLC)?
This judgment primarily cites: West Pakistan Immovable Property Tax Act (V of 1958)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 197 (CLC)?
The case was heard and decided by the Lahore bench comprising: Jawwad S. Khawaja, J.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 197 (CLC) (Messrs AVARI HOTELS LTD., Owners and Operators of Avari Hotels, Lahore‑‑‑Petitioner Versus PROVINCE OF PUNJAB through Secretary, Excise and Taxation Department, Punjab, Lahore and 2 others‑‑‑Respondents). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Tariq Kamal Qazi for Petitioner.
- Zahid Aslam Khan, Asstt. A.‑G. for Respondents.
Headnotes / Summary
‑‑‑‑S. 10‑‑‑Constitution of Pakistan (1973), Art.199‑‑‑Constitutional petition‑‑‑Recovery of enhanced property tax without show‑‑cause notice to the party‑‑‑Validity‑‑‑Contention of the petitioner was that if the Department would issue notice and hear the petitioner, the petitioner's grievance would be redressed‑‑‑Department had agreed to issue a fresh show‑cause notice affording an opportunity of hearing to the petitioner‑‑ Notice for the enhanced demand of the tax was set aside by High Court‑‑ Constitutional petition was allowed accordingly.
Judgment & Decree
Writ Petition No. 16465 of 2001, decided on 4th October, 2001. ‑‑‑‑S. 10‑‑‑Constitution of Pakistan (1973), Art.199‑‑‑Constitutional petition‑‑‑Recovery of enhanced property tax without show‑‑cause notice to the party‑‑‑Validity‑‑‑Contention of the petitioner was that if the Department would issue notice and hear the petitioner, the petitioner's grievance would be redressed‑‑‑Department had agreed to issue a fresh show‑cause notice affording an opportunity of hearing to the petitioner‑‑ Notice for the enhanced demand of the tax was set aside by High Court‑‑ Constitutional petition was allowed accordingly. Tariq Kamal Qazi for Petitioner. Zahid Aslam Khan, Asstt. A.‑G. for Respondents. At the outset, the learned Assistant Advocate‑General has contended that the petitioner has remedies by way of appeal and revision under section 10 of the Punjab Urban Immovable Property Tax Act, which have not been availed by it before approaching this Court in Constitutional jurisdiction. Learned counsel for the petitioner, however, states that in the current valuation list an enhancement had been made without affording any hearing to the petitioner. As a result of the enhancement, the petitioner's liability which.' was Rs.29,00,000, approximately, last year, has been raised to Rs.80,00,000 approximately, for the current year. Learned counsel for the petitioner states that if the respondent‑department issues notice and hears the petitioner, the petitioner's grievance will be redressed. The respondent‑department is also agreeable to issue a fresh show‑cause notice affording an opportunity of hearing to the petitioner.
2. In the above circumstances, the notice for the enhanced demand is set aside. This order, however, shall not preclude their respondent‑department from issuing a notice, as indicated above, to the petitioner for the purpose of making a 'determination in respect of the proposed enhancement in property tax. This petition is allowed with the above observation. Q.M.H./M.A.K./A‑318/L Order accordingly.