Gift Scheme of 1975
Gift Scheme of 1975 legal meaning, translation and judicial precedents.
Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)
Sanction of mutation as proof of date of transaction held, would not be necessary where such date could be established by independent evidence
Entries in revenue record, where there was no dubiety about date of transaction or evidence of any tampering with date in documents, would clearly establish date of such transaction.
S. 3 read with Gift Scheme of 1975 and Customs Act (IV of 1969), Ss. 16 & 26-Grant of import permit or licence after compliance of preconditions by importer and acceptance of same by authorities-Held, creates a valuable vested right in favour of importer-Such import permit or licence cannot be cancelled, suspended or modified without calling upon importer to show cause and without giving him opportunity to defend himself-Preconditions for grant of import permit. under Gift Scheme complied with by importer and accepted by licensing Authorities-Held, cannot be investigated into by Appropriate Officer under. S. 26, Customs Act unless permit shown to have been obtained by fraud and misreprsentation-Order/direction/action refusing to release and deliver vehicle
"Gift Scheme of 1975", Pakistan Law Portal, available at: https://paklawportal.com/words-terms-maxims/2665
Precedents & Case Laws citing "Gift Scheme of 1975"
_P L D 1981 Karachi 688
Mats. AMNA BIBI‑‑‑Petitioner Versus ISLAMIC REPUBLIC OF PAKISTAN AND 2 oTHEtts‑Respondents
Court: S. 3 read with Gift Scheme of 1975 and Customs Act (IV of 1969), Ss. 16 & 26‑Grant of import permit or licence after compliance of preconditions by importer and acceptance of same by authorities‑Held, creates a valuable vested right in favour of importer‑Such import permit or licence cannot be cancelled, suspended or modified without calling upon importer to show cause and without giving him oppor tunity to defend himself‑Preconditions for grant of import permit. under Gift Scheme complied with by importer and accepted by licens ing Authorities‑Held, cannot be investigated into by Appropriate Officer under. S. 26, Customs Act unless permit shown to have been obtained by fraud and misreprsentation‑Order/direction/action refusing to release and deliver vehicle subject of import to petitioner‑Held, in circumstances of case without lawful authority and of no legal effect. Natural justice principles of.1977 S C M R 302
MUHAMMAD RAMZAN KHAN AND ANOTHER‑Petitioners Versus MUHAMMAD HAFEEZ KHAN AND OTHERS Respondents
Court: ‑‑ Customary law‑Will, revocation of‑Will in respect of property Gift of same property subsequently made, held, impliedly revoked will‑Testator competent to deal with his property during his life time.‑Will.P L D 1991 Supreme Court 422
Major, General (Retd.) SHER ALI KHAN‑‑Appellant Versus COMMISSIONER OF INCOME‑TAX AND GIFT TAX‑‑Respondent
Court: ‑‑‑‑ Ss. 3, 2 & 6(3) ‑‑‑ Gift Tax Rules, 1963, R.9(3B)‑‑‑‑Notification No.SRO 292(1)/71, dated 29‑7‑1971 ‑‑‑ Charge of gift tax ‑‑‑ Scheme ‑‑‑ Value of land gifted on 28‑4‑1971 how to be determined‑‑‑"Assessment year", meaning ‑‑‑ Previous year in relation to any assessment year meant 12 months ending on 30th June immediately preceding the assessment year.‑‑Words and phrases.1985 C L C 2060
F A Z A L U D D I N — Petitioner Versus SETTLEMENT COMMISSIONER, SIND, KARACHI and 3 others — Respondents
Court:1980 P T D (Trio
N/A
Court: Income‑tax Appellate Tribunal2009 C L C 775
Mian FARID-UD-DIN MASOOD and 6 others — Petitioners Versus FEDERAL LAND COMMISSION, ISLAMABAD and 6 others — Respondents
Court: Lahore2002 Y L R 3414
Mst. SHARIFAN and 3 others‑‑‑Petitioners Versus FEDERAL LAND COMMISSION, ISLAMABAD through its Chairman and 4 others‑‑‑Respondents
Court: Lahore1985 C L C 2256
NUR MUHAMMAD and another — Petitioners Versus IMAM SAIN and 2 others — Respondents
Court: Lahore1982 P T D 282
ATLAS CYCLE INDUSTRILS LTD. Versus COMMISSIONER OF INCOME‑TAX
Court: Punjab & Haryana High Court (India)