Law: Punjab Urban Immovable Property Tax Act (XVII of 1940)

Section: 7,9

Law: Pakistan (Administration of Evacuee Property) Ordinance (XV of 1949)

Section: 4,34

Punjab Urban Immovable Property Tax Act (XVII of 1940), Ss. 7 & 9-Valuation list-Power of correction and amendment very limited-Amendment without notice to owner-Illegal. A close scrutiny of the provisions of section 9 read with section 7 of the Punjab Urban Immovable Property Tax Act, 1940 makes it abundantly clear that power of correction and amendment of valuation list barring clerical or arithmetical errors is very limited. In cases where interest of an owner is likely to be affected it is obligatory upon the Assessing Authority to send notice of the proposed amendment to the owner of the building or land and then consider the objections of the owner if any to the proposed amendment.   Pakistan (Administration of Evacuee Property) Ordinance (XV of 1949), Ss. 4 & 34-Provision of S. 4 overrides all other laws-Assessment of property tax of house belonging to evacuee Reference to Custodian under S. 34 necessary-Punjab Urban Immovable Property Tax Act (XVII of 1940), S. 9.   According to section 4 of the Pakistan (Administration of Evacuee Property) Ordinance, 1949 the provisions override all other laws. The assessment of the property tax to a house belonging to an evacuee involves a question relating to the right and interest of an evacuee and any amendment or correction to the valuation list of the evacuee property by the Assessing Authority could not be made, without notice to the Custodian of Evacuee Property. The assessment of tax of an evacuee Salahuddin property directly involves the liability of the evacuee to pay tax Khan to the Government and that liability could neither be increased nor decreased without complying with the provisions of the Ordinance XV of 1949. The provision of section 9 of the Punjab Urban Immovable Property Tax Act, 1940, could not be invoked for, the amendment and correction of valuation lists of evacuee property without a reference to the Custodian under section 34 of the Ordinance. The Punjab Urban Immovable Property Tax Act lays down a proper procedure for the amendment and correction of the existing valuation lists.     The Assessing Authority which. purported to act on the application of the…