Law:

Section: 60

Law: Stamp Act, of 1899

Section: 27A

Cantonments Act (II of 1924)--- ----S. 60---Notification S.R.O. No.1786(I)/73, dated 26-12-1973---Stamp Act (II of 1899), S. 27-A---Constitution of Pakistan, Art.199---Constitutional petition---Transfer of Immovable Property Tax---Value of property---Determination---Sale of plot in question took place and sale-deed in dispute was presented before authorities for registration---Authorities citing non-payment of transfer of immovable property tax declined to register sale-deed in question as authorities wanted to charge it according to its own rates---Plea raised by petitioner was that tax for registration of sale-deed was to be charged on sale consideration mentioned in sale-deed---Validity---Amount of transfer of immovable property tax to be levied on a given sale-deed was to be based on consideration mentioned in sale-deed and not according to valuation table prepared by authorities---Sale consideration mentioned in sale-deed was according to the valuation table prepared by revenue authorities---Demand of transfer of immovable property tax by authorities was illegal and without lawful authority---High Court directed the authorities to calculate transfer of immovable property tax leviable on sale-deed in dispute on the basis of sale consideration mentioned therein---Petition was allowed in circumstances. Sardar Ali Shah and another v. Cantonment Board Taxila through Executive Officer 2009 MLD 1462 rel. Okara Textiles Limited and another v. Deputy District Officer (Registration), Okara and another PLD 2007 Lah. 507 and Sheikh Alla-­ud-Din v. Cantonment Executive Officer, Walton Road, Lahore PLD 2009 Lah. 389 ref. JUDGMENT MAMOON RASHID SHEIKH, J.---With the consent of the parties this petition is being treated as a Pacca matter and shall be decided on the basis of the available record. 2. The brief facts giving rise to the petition, as given in the petition, are that the petitioner purchased the residential plot in question (fully described in para-1 of the petition) from one Atif Shamsher, through the sale-deed in dispute, for a total consideration of Rs.9,20,000. The sale-deed in dispute after completion was presented by the petitioner to respondent No.2 for…

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