Law:

Section:

Stamp Act (II of 1899)--- ----S. 27-A---Constitution of Pakistan (1973), Art.199---Valuation table prepared by Collector---Validity---Valuation table prepared and issued by Collector whereby value of properties located in District were determined and declared, were to be "notified" to public in general by various means i.e. by publication in newspapers or by beat of drums or by affixation of same at some conspicuous place in locality---Such steps having not been taken, provisions of S.27-A, Stamp Act, 1899 were manifestly not complied with, therefore, valuation table prepared by Collector could not be deemed to be effective nor public at large was bound to comply therewith---Right of hearing as recognized in law generally and as enshrined in S.27-A(4), Stamp Act, 1899, could not be taken away or set at naught by simply displaying valuation table on the Board fixed outside the office of Sub-Registrar of the area---Provisions of S.27-A, Stamp Act, 1899, whereby Collector was required to notify valuation table having not been complied with, such valuation table could not be sustained, and same was declared to be without lawful authority and of no legal effect. Mst. Sobia Hanif v. The Collector (Deputy Commissioner), Lahore District and 5 others 1993 CLC 2073 ref. JUDGMENT This petition under Article 199 of the Constitution of Islamic Republic of Pakistan calls in question the validity of the valuation table and assessment lists prepared and issued by the District Collector, Khanewal, whereby the value of the properties located in the district have ,been determined and declared and- the contracting parties intending to sell and purchase the property are required to conclude the sale deeds on the basis of assessment made and the valuation fixed in the said lists. 2. The relevant facts for the disposal of the present writ petition are that the petitioner being a resident of Khanewal City claims to have entered into an agreement to purchase a plot of land measuring 18 Marlas from its owners M/s. Shamim Kausar and others. The said owners having agreed to sell the land, referred to above, at the rate of Rs.20,000 per Marla have also executed a general power of attorney…

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