Law: West Pakistan Urban Immovable Property Tax Act (V of 1958)

Section: 5 , 4

JUDGMENT

AJMAL MIAN, J.-The petitioner is a Club with the primary purpose to provide amenities and facilities to its members. The petitioner owned a property bearing No. 21 of CL/9 situated in Civil Lines quarters, Karachi, the plot of land of which had been leased out by respondent No. 4, i.e. the Karachi Municipal Corporation to the petitioner for Club purposes. It seems that respondent No. 3 during June, 1970, issued a notice purporting to be a notice under section 9 of the Sindh Urban Immovable Property Tax Act, 1958 (hereinafter referred to as "the Act") for amending the valuation list on the ground of reconstruction of the buildings. The value proposed in the show-cause notice was Rs. 1,64,105 in place of Rs. 7,920 GARV, to which the petitioner filed objections. The same were heard by respondent No. 3, who by his order dated 30-6-1970, reduced the gross annual rental value of the property from Rs. 1,64,105 to Rs. 1,22,728. ,The petitioner being aggrieved by the above order filed Appeal No. 169 of 1970, which was disposed of by respondent No. 2 by an order dated25-1-1971 further reducing the gross annual rental value from Rs. 1,22,728 to Rs. 1,21,932. But, the petitioner preferred a revision under section 10 of the Act, which was dismissed by an order dated 12-5-1971. The petitioner being aggrieved by the above three orders has filed the present petition.