Law:

Section:

(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)--Ss. 9 & 5 [as applicable to Sindh]--- Constitution of Pakistan (1973), Art.185(3) ---Leave to appeal was granted to consider whether the High Court had failed to appreciate the provisions of S.9 of the Act and whether there was a complete bar to the enhancement of the assessment by virtue of proviso to S.5 of the Urban Immovable Property Tax Act, 1958 which was introduced on 1-7-1977. (b) West Pakistan Urban Immovable Property Tax Act (V of 1958)---- ---S.5, proviso [as applicable to Sindh]---Proviso to S.5 of the Act speaks of the date of coming into force of S. 5 and not the Act. (c) West Pakistan Urban Immovable Property Tax Act (V of 1958)---- ----S.5 [as applicable to Sindh]---West Pakistan Urban Immovable Property Tax Rules, 1958, R.6---Gross annual rent--Determination---Where annual value in respect of building to which law relating to restriction of rent was applicable was to be determined after 1-7-1977 till a fresh list was enforced, same will be governed by S.5, proviso of the Act---Annual value would be either the gross annual rent at which such building may be let out, had been let out or was reasonably expected to be let out immediately before 1-7-1977. Section 5 of West Pakistan Urban Immovable Property Tax AA, 1958 lays down the principle and conditions by which gross annual rent of a building or land is to be determined. Rule 6 of West Pakistan Urban Immovable Property Tax Rules, 1958 prescribes the manner in which gross annual rent is to be determined for purpose of preparation of Draft Valuation List. According to Rule 6(e) the Assessing Authority is first required to make inquiry about the actual gross annual rent received by the owner or which could reasonably be earned during the immediately preceding financial year. In cases where a building or land has been rented out the same can be ascertained but for those properties which have not been rented out the likely gross annual rent which reasonably can be earned is to be ascertained. But if such ascertainment of gross annual rent does not seem to be reasonable, fair or bona fide, Rule 6(f) empowers the Assessing Authority…

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