Certificate of Registration

2018 CLC 1640 LAHORE-HIGH-COURT-LAHORE Judicial Precedent

S.60Certificate of registrationRegistration proceedingsPresumptionScope

Under S. 60, Registration Act, 1908, only a restricted presumption was attached that registration proceedings were regularly and honestly carried out by the attesting officer

Presumption attached to certificate of registration was rebuttable.

2017 YLR 2229 LAHORE-HIGH-COURT-LAHORE Judicial Precedent

S.60Qanun-e-Shahadat (10 of 1984), Arts. 87, 100 & 129(g)Certificate of registrationPublic documentProofCertified copy of public documentPresumptionScope

Whenever execution or validity of a registered document was denied then such document would lose sanctity of being presumed to be correct

Veracity of such document would depend upon quantum and quality of evidence to be produced to prove its execution

Only restricted presumption would attach that registration proceedings were regularly and honestly carried out by the attesting officer

Said presumption attached to its certificate was always rebutable

Whenever execution of an instrument was denied then such presumption was deduced to have been sufficiently rebutted

Onus to prove that document was executed and transaction did take place would lie upon the person who had alleged said execution

Presumption in favour of a registered instrument did not dispense with the necessity of showing that person who admitted the execution before the attesting officer was not an imposter but the same person.

2017 CLC 352 LAHORE-HIGH-COURT-LAHORE Judicial Precedent

S. 60Certificate of registrationScope

Only a restricted presumption was attached that registration proceedings were regularly and honestly carried out by attesting officer but said presumption attached to its certificate was always rebuttable

Whenever execution of an instrument was denied, the presumption would be deduced to have been sufficiently rebutted and onus would be upon the person who had alleged execution to prove that document was executed and transaction did take place

Presumption in favour of a registered instrument did not dispense with the necessity of showing that person who admitted the execution before the attesting officer was not an imposter but the genuine one.

2016 YLR 2711 LAHORE-HIGH-COURT-LAHORE Judicial Precedent

S. 60Certificate of registrationScope

Presumption attached to the certificate of registration could not be rebutted by the beneficiary of document by production of agreement or sale receipt.

2011 PLD 23 PESHAWAR-HIGH-COURT Judicial Precedent

S. 60Certificate of registrationEvidentiary value

Presumption attached to registered document under S. 60 of Registration Act, 1908 being rebuttable and having no universal application, could not be considered as gospel truth in each and every case

While extending such presumption, court must scrutinize all available evidence and jealously watch and look into attending circumstances of case

Principles.

2003 PTD 205 FEDERAL-TAX-OMBUDSMAN-PAKISTAN Judicial Precedent

S. 17Certificate of RegistrationRegistration, Voluntary Registration and De-Registration Rules, 1996, R. 3Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.10(4)S.R.O. 550(I)/96 dated 1-7-1996Standing Order No. 4/2001 issued by the Collector Sales TaxVoluntary registration

Demand of information/documents in addition to these required in the prescribed application form for registration through standing order issued by the Collector of Sales Tax- -Validity

Rule 3 of the Registration, Voluntary Registration and De-Registration Rules, 1996 prescribed the application Form at Annex. `A'to he submitted to Collector in pursuance of S. 15 of the Sales Tax Act, 190

Prescribed Rule did not require even any information on the points stipulated in the Standing Order and demand of documentary evidence on the points was an extralegal instruction

Collector's view that the law did not prescribe any time limit to grant registration was also misconceived

Section 17 of the Sales Tax Act, 1990 as well as F. 3(2) of the Registration, Voluntary Registration and De-Registration Rules, 1996 provide that if Collector or such other officer as may be authorized by him in his behalf was satisfied that the application for registration was complete in all respects, he shall register the applicant and issue a certificate of registration in the prescribed Form Annex. `B'

Cut off time to issue registration certification was the moment the Assessing Officer was satisfied that the prescribed application was comply to in all respects

Once existence of the application for registration complete in all respects was available on record, the dealing officer was accountable for each day by which the issuance of registration certificate was delayed thereafter

No evidence was available to the effect that application in the present case was not complete in any of the respects on the -date it was filed

Maladministration was established

Federal Tax Ombudsman recommended that the Chairman Central Board of Revenue direct the Collector Sales Tax to withdraw the Standing Order No. 4 of 2001

Revenue Division may, in their discretion, consider insertion of such requirements in the prescribed Form Annex'A'as are reasonable and as are being contemplated in compliance of recommendations dated 8-4-2001 in Complaint No. 149-K of 2002 (2002 PTD 2346) filed on behalf of Messrs Faisal Engineering, Karachi to ensure bona fides of the applicant so that the requirements are known to the applicant in advance.