Purchase of land

Levy of tax under S.161 of the Income Tax Ordinance, 2001 on the purchase of land and in respect of advances received from customer was out of the scope of S.153 of the Income Tax Ordinance, 2001 as the purchase of land did not fall within the definition of "goods" and taxpayer was also not required to deduct tax at the time of receipt of advance from customers and had been correctly deleted by the First Appellate Authority

Immovable property was subject to collection of tax under independent Ss.236A & 236C of the Income Tax Ordinance, 2001 at the time of sale by the registration/Public authorities and not applicable to the taxpayer.

Vendee after verifying such entry from revenue record had rightly drawn inference that vendor was an ostensible owner of suit land

Vendee had obtained possession of suit land from vendor and was still in possession thereof without any interference

Vendee had purchased suit land in good faith for value, thus, his rights were protected under S.41 of Transfer of Property Act, 1882.