Law: Punjab Agricultural Income Tax Act, 1997 (I of 1997)

Section: 3(2),3(3)(ix)

Law: West Pakistan Land Revenue Act, (XVII of 1967)

Section: 164

Punjab Agricultural Income Tax Act (I of 1997)--- ----S.3(2&3)(ix)---West Pakistan Land Revenue Act (XVII of 1967), S.164---Agriculture income tax---Revision---Petitioner deposited amount of assessed Annual Income Tax and requirement of law as per S.3(2 & 3)(ix) of Punjab Agricultural Income Tax Act, 1997, had been fulfilled---Effect---Issue of maintainability of revision petition before Additional Commissioner (Revenue) had been resolved positively---Order passed by Additional Commissioner (Revenue) was set aside and matter was remanded to him for decision afresh---Revision was allowed in circumstances. ORDER WAHEED AKHTAR ANSARI, J.---This revision petition has been filed against order dated 22-4-2014 passed by learned Additional Commissioner (Revenue), Multan Division, Multan, whereby appeal of the present petitioner was dismissed. 2. Learned counsel for the petitioner presented the photocopy of challan showing that amount of AIT of Rs.1,70,150 assessed against the present petitioner by the concerned Revenue Authorities has been deposited on 3-5-2014. It was contended that objection of learned Additional Commissioner (Revenue), Multan Division, Multan, regarding maintainability of revision petition of present petitioner, which was pointed out vide impugned order has been removed by depositing the amount of AIT. So, the matter may be remanded back to learned Additional Commissioner (Revenue), Multan Division, Multan, for its lawful disposal. 3. The operative part of the impugned order reads as under:-- "I have heard the arguments advanced by the…

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