Law: Registration Act, 1908

Section: 17,47,49,52,53,58,61

Law: Stamp Act, of 1899

Section: 10,17,27,27-A

Law: Income Tax Ordinance, 2001

Section: 236,236K,236W

(a) Registration Act (XVI of 1908)- -Ss. 17 & 47-Registration of document-Time from which registered document operates-Scope-Registered document operates from time when it was presented and executed before concerned Sub- Registrar after completing all codal formalities and payments of required duties, taxes and fees etc., and not from date of registration of document. Ghulam Rasool and others v. Akbar Ali and others 2011 SCMR 794 ref. (b) Income Tax Ordinance (XLIX of 2001)- -S. 236-W [as inserted by Income Tax (Fourth Amendment) Act (XLIX of 2016)]-Registration Act (XVI of 1908), S. 17-Registration of sublease-Withholding of deed by Registration authorities- Petitioner was aggrieved of withholding of sublease deed registered with Sub-Registrar for non-payment of income tax-Validity-Authorities were not justified to withhold documents of petitioner for a long period when all required duties and taxes, including CVT, income tax, registration fee and scanning fee etc., were paid either before presentation or at the time of execution of such documents before Sub- Registrar-Authorities could not require petitioner to make further payment of income tax under S.236-W of Income Tax Ordinance, 2001 which was inserted through amendment-After execution of sublease deeds, while applying provisions of S. 236-W of Income Tax Ordinance, 2001 retrospectively, in respect of transactions which stood completed for practical and legal purposes prior to such amendment- Constitutional petition was allowed in circumstances. Dy. District Officer (Revenue) Lahore and others v. Raja Muhammad Yousuf and others 2016 SCMR 203 and Abdul Sattar Noor Muhammad and Co. and others v. Federation of Pakistan and others 1999 SCMR 2345 ref. THIS ORDER PASSED BY: AQEEL AHMED ABBASI, JUSTICE:---.--- Through instant petition, petitioner has expressed his grievance against respondent No.2/ Sub- Registrar, North Nazimabad Town, Karachi, for demanding income tax under Section 236W, which has been inserted through Income Tax (Amendment) Act, 2016, in respect of two sub-lease deeds executed and presented to the Sub-Registrar for its Registration prior to insertion of Section 236W through Income Tax…

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