Law: Punjab Urban Immovable Property Tax Act, 1958

Section: 10

Law: Constitution of Pakistan, 1973

Section: 199

[Constitution of Pakistan (1973)]........Art. 199 read with West Pakistan Urban Immovable Property Tax Act (V of 1958), S. 10(2)-Ex parte order-Power, to recall ­Director-General, Excise on objection filed by assessee reducing annual rental value of property-No appeal filed by department against reduction of assessment value-Director-General, Excise suo motu issuing notice to assessee for revising order under S. 10(2)-Assessee unable to attend on due date because of floods ­Assessee's employer's application for adjournment declined by Director- General.-Assessee filing application with affidavit for setting aside ex parte order-Application rejected on finding that Director-General has no power to review his order-Held, even in absence of express provision, Director-General, competent to set aside ex parte order to afford opportunity of hearing to affected person. N. Q. Industries v. Mrs. Bapai Kaikhusro P L D 1968 Kar. 589 and Mian Manzar Bashir grad others v. M. A. Asghar & Ca. P L D 1978 S C 185 ref. ORDER AJMAL MIAN, J.-Since in these two petitions common question of law are involved, we intend to dispose of the same by this common judgment. Constitutional Petition No. 343 of 1974.-The petitioner in this case is the owner of the building, standing on plot No. 3, m Commercial Area of Behar Muslim Co-operative Housing Society, Karachi. The assessing authority of Division "H" Karachi, in February, 1968 prepared and pub­lished a draft valuation list of the area under section 8(1) of the West Pakistan Urban Immovable Property Tax Act, 1958 (hereinafter referred to as the Act) and the property in question was assessed at Rs. 2,485 per month against the previous assessment of Rs. 1,050 per month. The petitioner being aggrieved by the then proposed assessment, filed objections. Upon hearing the above objection, the above assessed amount was reduced to Rs. 1,535 per month in place of Rs. 2,485. . It seems that no appeal was filed by the Department against the above assessment. However, the respondent reopened the above assessment under, section 10(2) of the Act in purported exercise of suo motu revisional lower. The revision was for hearing inter alia on 1st…

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