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Excise and Taxation record

Excise and Taxation record legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2013 CLC 649 LAHORE-HIGH-COURT-LAHORE Judicial Precedent
S. 13Constitution of Pakistan, Art. 199Constitutional petitionEjectment of tenantLandlord and tenant relationshipProofExcise and Taxation record

Ejectment application filed by landlord was dismissed by Rent Controller on the ground that relationship of landlord and tenant was not proved

Lower Appellate Court reversed the findings of Rent Controller and passed eviction order against tenant

Plea raised by tenant was that documents of Excise and Taxation Department about payment of property tax were not sufficient to prove relationship of landlord and tenant between parties

Validity

Though documents of Excise and Taxation Department might not be conclusive evidence to establish relationship of landlord and tenant but at the same time those were not totally irrelevant as the documents indicated ownership and payment of property tax

Oral as well as documentary evidence produced by landlord in shape of sale deed, documents of Excise and Taxation Department regarding payment of property tax of house in question and utility bills of house proved that landlord had ownership in respect of the house and petitioner was tenant under him

Tenant could not take advantage of position to frustrate eviction proceedings on the pretext that property owned by landlord was not determinable, particularly when he himself could not prove his title and there was no other claimant of ownership of the property

High Court declined to interfere in eviction order passed by Lower Appellate Court against tenant

Constitutional petition was dismissed in circumstances.

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Precedents & Case Laws citing "Excise and Taxation record"

CLC 2006
Regular Second Appeals Nos.84 and 100 of 1999, heard on 11th April, 2005.

2006 C L C 819

ABDUL MAJEED — Appellant Versus ABDUR RASHID and 3 others — Respondents

Court: Lahore
PTD 1998
W.T.A. No.29/LB of 1987-88, decided on 1st August, 1997.

1998 P T D (Trib

N/A

Court: Income-tax Appellate Tribunal Pakistan
SCMR 1998
Criminal Petition No. 34‑K of 1998, decided on 20th July, 1998.

1998 S C M R 2542

KADIRMINQ‑‑‑‑Petitioner Versus THE STATE and another‑‑‑Respondents

Court: Supreme Court of Pakistan,
CLC 1984
Second Appeal No. 335 of 1979, decided on 17th November, 1983.

1984 C L C 2090

Mst. KHADIJA BEGUM AND 7 others — ‑Appellants Versus Syed NAZAR HUSSAIN‑ — Respondent

Court: Karachi
CLC 2007
2007-February-6

2007 CLC 1106

Mst. PARVEEN BIBI — Petitioner Versus SHAHAN MASIH and 2 others — Respondents

Court: Lahore
PCRLJ 1987
Criminal Revision Application No. 71 of 1986, decided on 21st October, 1986.

1987 P C r

AMIR MUHAMMAD KHAN‑‑Petitioner Versus THE STATE‑‑Respondent

Court: Karachi
PLD 1968
Writ Petition No. 826‑R of 1964, decided on 18th June 1968.

P L D 1968 Lahore 1279

Mst. FARHAT AND ANOTHER Petitioners Versus Mst. FAHMIDA KAUSAR AND ANOTHER — Respondents

Court:
YLR 2011
Writ Petition No. 902 of 2005, decided on 5th October, 2010.

2011 Y L R 392

MUHAMMAD HUSSAIN and others — Petitioners Versus SECRETARY and others — Respondents

Court: Lahore
SCMR 1980
Civil Petition No. 368 of 1975, decided on 5th February, 1980.

1980 S C M R 996

FARID Petitioner Versus ABDUL AZIZ AND ANOTHER-Respondents

Court: High Court
PTD 1981
I. T. A. No. 1412 of 1972‑73 decided on 20th November, 1980.

1981 P T D (Trib

N/A

Court: Income‑tax Appellate Tribunal