Law:

Section:

West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----Ss. 5 & 10---Assessment of annual value of property---Authorities made ex­parte assessment of flat owned by petitioner, finding that petitioner failed to furnish required information despite notice in that respect was given to him--­Authorities further found that petitioner was not occupying flat, but due to change of its ownership, person other than petitioner was occupying same--­Assessment of flat in question admittedly was in excess as compared to assessment of other similar flats the same building---Petitioner in his affidavit filed in support of his petition had falsified pleas of Authorities on basis of which excess assessment was made---No counter-affidavit was filed by Authorities---Documents on record also had falsified pleas of Authorities--­Excess ex parte assessment made by Authorities was declared to be illegal and mala fide as same was based on no evidence. JUDGMENT SPED ABDUR REHMAN, J.---This is a petition under Article 199 )f the Constitution. 2. The petitioner is the owner of residential Flat No.B-8, First Floor, Arika Apartment, Block 16, Gulshan-e-Iqbal, Karachi, having booked it directly from the construction company, which delivered the possession to him a July, 1982. The respondent No.3 without issuing any notice to the petitioner o respect of this flat, made ex parte assessment thereof on 30-12-1984 at Zs.18,000 per annum although he had assessed other similar flats in the same building at a much less amount. The petitioner on coming to know of the said order filed an appeal before the respondent No.2, who directed him to first get lis name entered in the ownership column and to pay half of the amount of the assessment. Accordingly, the petitioner got his name inserted in the P.T. 1 on :-7-1985 and also paid half of the assessed taxes from 1-7-1982 to 30-6-1986. Respondent No.3 then heard the appeal and passed an order on 30-8-1985, maintaining the assessment of Rs.18,000 per annum up to 30-6-1985, and Educing it to Rs.10,800 w.e.f. 1-7-1985 on the plea that ownership of the unit vas changed on 27-7-1985. According to the petitioner this plea is absolutely incorrect.…

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