Law: Constitution of Pakistan, 1956

Section: Art. L70

  Writ-Point not raised in lower Courts-Cannot be allowed to be raised at hearing of writ petition-Constitution of Pakistan (1956), Art. L70.   Karachi Municipal Corporation Rules, Ch. 11, Sch. VIII, r. 7 (1)-Amendment made in assessment list can be given retrospective effect.   JUDGMENT   INAMULLAH, J.-In Writ Petition No. 345 of 1960 Mr. Vallani adopted the argument of Mr. Dingomal and further urged that the notice for enhancement of the assessment was given by the Municipal Commissioner on the 30th December, 1957. The tax could not be enhanced, it was contended, with retrospective effect from 1st April, 1957. The notice in question reads as under :-   "Please show cause within a month of the receipt of this notice as to why the assessment of the above plot may not be enhanced or raised under sub-rule (1), Rule 7, Schedule VIII, Chapter 11 of the K. M. C. Rules from Rs. 1,170 to Rs. 5,270 with effect from 1-4-1957."   Mr. Vallani relied on rule 7 (I) of Chapter II of Schedule VIII of the Municipal Corporation Rules. It runs as under :-   "7 (1) The Chief Officer may at any time amend the list by inserting the name of any person whose name ought to have been inserted, or by including any land or building which ought to have been included, or by altering the assessment on any land or building which has been erroneously valued or assessed…