Law: Punjab Land Revenue Act, 1967

Section: 42,45

Income Tax Ordinance (XLIX of 2001)---Ss. 133(1) ,  236C--Punjab Land Revenue Act (XVII of 1967), Ss. 42 ,  45--Advance income tax--Mutation of inheritance--Fait accompli, principle of--Applicability--Petitioner assailed demand of withholding tax on transfer of land through inheritance--Validity-- Mutation did not confer on anyone any right in any property as revenue record was maintained only for realization of land revenue and did not by itself confer any title on anyone--Efflux of time does not extinguish any right of inheritance because on death of owner of property, all co-inheritors, immediately and automatically become co-sharers in the property--Succession to property of propositus becomes fait accompli immediately after his demise and it does not need intervention of any of the functionaries of revenue department--Upon death of predecessor- in-interest, petitioner became owner of property by operation of Personal Law--Such transfer of right had no relation with incorporation of mutation, therefore, counting of period of 3 years or 5 years for the purposes of advance income tax as per provisions of S.236C of Income Tax Ordinance, 2001, would start from date of death of deceased and not from date of mutation--Constitutional petition was allowed in circumstances. Zohra Bibi and another v. Haji Sultan Mahmood and others 2018 SCMR 762 and Haji Muhammad Hanif v. Muhammad Ibrahim and others 2005 MLD 1 ref. Ghulam Ali and 2 others v. Mst. Ghulam Sarwar Naqvi PLD 1990 SC 1; Mst. Reshman Bibi v. Amir and others 2004 SCMR 392 and Mahmood Shah v. Syed KUMUU Hussain Shah and others 2015 SCMR 869 rel. JUDGMENT: MUHAMMAD SAJID MEHMOOD SETHI, JUSTICE:---.--- Through instant petition, petitioner has assailed noting / observation / order dated 26.04.2019, passed by respondent No.4/Inspector, Land Revenue, Regional Tax Office, Tehsil and District Jaranwala, whereby it was noted that withholding tax under Section 236C of the Income Tax Ordinance, 2001 is applicable on an inheritance within three years from the date of mutation. 2. Brief facts of the case are that petitioner’s father Mukhtar Ahmad was owner of agricultural land bearing Khewat No. 182, Khatooni…

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