Law: West Pakistan Urban Immovable Property Tax Act, 1958

Section: 29(e)

Law: Displaced Persons (Compensation and Rehabilitation) Act, 1958

Section: 4

(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)----S. 2 (e) [as amended by West Pakistan Urban Immovable Property Tax (Amendment) Ordinance XXVIII of 1963] Displaced Persons (Compensation and. Rehabilitation) Act (XXVIII of 1958), S. 4 "Owner". Provisional transfer of evacuee property Such transferee of evacuee property, held, owner for purposes of liabilities to property tax, even though he may not be a full owner under Displaced Persons (Compensation and Rehabilitation) Act, 1958. (b) West Pakistan Urban Immovable Property Tax Act (V of 1958) Ss. 3 (2) & 12 Contention that property tax is a tax which can be levied only once and cannot be repeated annually, held, not sustainable To comprehend intention of Legislature S. 3(2) shall have to be read alongwith other provisions of Act which makes clear that property tax is to be paid yearly or half yearly as may be prescribed and not only just once. (c) Interpretation of statutes In order to comprehend intention of Legislature for particular pro¬vision of West Pakistan Urban Immovable Property Tax Act (V of 1958), same should be read alongwith other provisions of Act. ORDER NASIM HASAN SHAH, J. In this case, the question raised is whether a provisional transferee of an evacuee property by the Settlement Department is liable to pay property tax under the West Pakistan Urban Immovable Property Tax Act (hereinafter called the 'Act'). Two contentions, in the main, have been pressed in this connection : (a) That notwithstanding the amendment of the definition of the word "owner" in section 2 of the Act by. the West Pakistan Urban Immovable Property Tax Act (Amendment) Ordinance (XXVIII of 1963) inserting therein the following definition of the word "owner" : "(e) "Owner" includes a mortgagee with possession, a lessee in perpetuity, a trustee having possession of a trust property and a person to whom an evacuee property has been transferred provisionally or permanently under the Displaced Persons (Compensation and Rehabilitation) Act, 1958 (Act No. XXVIII of 1958)." a provisional transferee of an evacuee property cannot legally be made liable to tax ; and (b) property tax can be levied only once and…

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