Law: Transfer of Property Act, 1882

Section: 5

Law: Succession Act, 1925

Section: 213(2)(b)

(a) Transfer of Property Act (IV of 1882)--- ----S.5---Succession Act (XXXIX of 1925), 213(2)(b)---Sindh Peoples Local Council (Land) Rules, 1975, Rr. 27 36---Mutation fee---Will by Parsi---Probate grant ofs were Parsi by faith who were aggrieved of demand of mutation fee raised by authorities for the property transferred through inheritance on the basis of Will---Validity---Immovable property in question stood evolved/transmitted by operation of law of inheritance (Will) and did not involve any act of transfer as defined in S.5 of Transfer of Property Act, 1882---Immovable property was acquired from the estate left behind by deceased father of petitioners through inheritance (Will)---Right and title in the inherited immovable property stood devolved automatically in petitioners as per their respective share by operation of law---No element of transfer of property as defined under S.5 of Transfer of Property Act, 1882, involved in such eventuality---No authority under Sindh Local Government Act, 2013, to charge or collect mutation charges/fee in respect of immovable property wherein right and title was acquired by way of inheritance through Will, as it did not involve any act by which a living person had conveyed property to one or more other living persons---Such transfer of property was not covered under S. 5 of Transfer of Property Act, 1882---High Court directed the authorities to refund mutation fee charged from petitioners---Constitutional petition was allowed accordingly. Ghulam Ali v. Ghulam Sarwar Naqvi PLD 1990 SC 1; Government of North-West Frontier Province through Secretary Agriculture and others v. Rahimullah and others 1992 SCMR 750; Federation of Pakistan through Secretary, Ministry of Petroleum and Natural Resources and anothers case 2014 SCMR 1630; Workers Welfare Funds, Ministry of Human Resources Development, Islamabad through Secretary and others case PLD 2017 SC 28; and Continental Biscuits Ltd. v. Federation of Pakistan through Secretary Defence, Ministry of Defence, Islamabad and 3 others 2017 PTD 1803 ref. (b) Interpretation of statutes--- ----Fiscal statutes---Charging provisions---Principle---Charging provisions, in fiscal statutes,…

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