Law: Constitution of Pakistan, 1973

Section: 199

Law: Punjab Finance Act, 2010

Section: 6(5)

(a) Constitution of Pakistan- -Art. 199-Constitutional jurisdiction of the High Court-Scope- Constitutional jurisdiction of High Court could not be exercised for the purpose of examining a factual controversy-Constitutional jurisdiction in matters of factual controversy was barred-Law did not permit the High Court for recording evidence in Constitutional jurisdiction. Amir Jamal and others v. Malik Zahoor-ul-Haq and others 2011 SCMR 1023; Pervez Alam vt Pakistan Dairy Products (Pvt.), Limited, Karachi and 2 others 2005 PLC SC 366 and Abdur Rahman and 5 others v. Rifatullah and 8 others 2016 CLC 35 ref. (b) Punjab Finance Act (VI of 2010)- -S. 6(5)-Capital Value Tax (CVT)-Scope-For purposes of execution of sale deed Appellant presented sale deed before the Sub- Registrar for execution, however Registrar refused to register the same on ground of insufficient stamp duty-Appellant re-submitted documents before the Sub-Registrar, however by that time Capital Value Tax (CVT) was applicable on sale of property-Appellant contended that he was not bound to pay Capital Value Tax (CVT) as he had submitted documents before the enforcement of CVT, and it was only because of objection by the Registrar that he had to re-submit the documents-Validity-Section 6(5) of the Punjab Finance Act, 2010 provided that CVT had to be collected by the concerned person at the time of registering or attesting the transfer-Admittedly, the appellant has re-submitted documents for registering on 07-07-2010 after complying with all laws, when the Punjab Finance Act, 2010 was in force, and CVT was imposed through the-same-Sub-Registrar was, thus, justified in collecting 2% CVT from the appellant, under the Punjab Finance Act, 2010-Intra-court appeal was dismissed accordingly. City District Government, Karachi vi Muhammad Irfan and others 2010 SCMR 1186 and Farman Ali and others v. The State PLD 2007 Lah. 495 distinguished. District Officer (Revenue) Lahore and others v. Raja Muhammad Yousaf and others 2016 SCMR 203 ref. THIS ORDER PASSED BY: AYESHA A. MALIK, JUSTICE:---.---- Through this Intra Court Appeal, the Appellant has called in question judgment dated 11.10.2010 which subsequently was…

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