Law: Constitution of Pakistan, 1973

Section: 23,24,10A,199

Law: Punjab Immovable Property Tax Rules, 1958

Section: 5,8,10,13

Law: Punjab Immovable Property Tax Act, 1958

Section: 2(e),2(h),3,23

CONSTITUTION OF PAKISTAN, 1973--Articles: 23, 24, 10-A , 199 - Punjab Immovable Property Tax Act, 1958, Sections: 2(e), 2(h), 3 , 23 - Punjab Immovable Property Tax Rules, 1958, Rules: 5, 8, 10 , 13 - Constitutional Petition - Recovery of luxury house tax - Show Cause Notice - Validity- FACTS---The Petitioner has filed this petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 (the “Constitution”) against recovery notice dated 04.06.2021 issued by the Respondent No.3 for payment of luxury house tax. ARGUMENTS---Barrister Haroon Dugal, ASC submits that the Petitioner has been burdened with luxury house tax by the concerned authority without adopting proper procedure provided under the law. He further submits that the issue of luxury tax has already been settled by a Division bench of this Court in a landmark reported as (2017 CLC 523) in which the Division Bench has discussed in detail the provisions of the Punjab Urban Immoveable Property Tax Act, 1958 (the “Act”) as well as the West Pakistan Urban Immoveable Property Tax Rules, 1958 (the “Rules”). Barrister Haroon Dugal, ASC contends that the impugned action of recovery of luxury tax is without proper procedure given in the Act and the Rules. Learned Law Officer has objected to the maintainability of this petition by stating that the recovery notice has been issued in accordance with law and no interference by this Court is called for. DECISION---(A, B, C.) Recovery notice issued without adopting proper procedure - Right of appeal is provided to the petitioner - From perusal of the impugned recovery notice, it is manifest that the same Has been issued to the Petitioner without adopting proper procedure as prescribed under the Act and the Rules. The exercise of imposing luxury tax has been carried out by the Respondent No.3 by ignoring the procedure laid down under the Act read with the Rules, which violates the Petitioner’s fundamental rights as protected under Article 23 read with Article 24 of the Constitution. Furthermore, against the impugned recovery notice, right of appeal is provided to the Petitioner under Section 10 of the Act read with Rule 13 of the Rules. (D.)…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492