Law:

Section:

Punjab Local Councils (Tax on Transfer of Immovable Property) Rules, 1981--Rr. 3 & 4 (I)---Constitution of Pakistan (1973), Art. 185(3)---Levy of tax on transfer of property through registered deed---Board of Revenue's memorandum to all Registration Officers to insist on production of receipts showing payment of tax before registering a document---High Court declared memorandum of Board of Revenue to be without lawful authority and of no legal effect--­Validity---Petitioner's contention was that there was large scale evasion of tax, for after getting the document registered, parties would disappear, thus making recovery of tax on transfer of property an extremely tedious affair; that contractors who purchased rights to collect tax suffered from considerable loss: that memorandum in question, issued by Board of Revenue was intended to remedy such situation; and that High Court was not right in holding it to be illegal and without lawful authority---Leave to appeal was granted to examine contentions raised in support of petitions for leave to appeal. M.A. Zafar, Advocate Supreme. Court, Ejaz Hussain Batalvi, Senior Advocate Supreme Court and Ch. Mehdi Khan Mehtab, Advocate-on-Record for Petitioner (in C.P. No. 579-L of 1996). Dr. Khalid Ranjha, Advocate Supreme Court, Ch. M. Ashraf Wahlah. Advocate Supreme Court and M.A. Qureshi, Advocate-on-Record for Respondent No. l (in C.P. No. 579-L of 1996). Syed Jamshed Ali, Advocate Supreme Court and Tanvir Ahmad, Advocate-on-Record for Respondents Nos.4 and 9 (in C.P. No. 579-L of 1996). M. Yawar Ali, Additional Advocate-General for the Government (in C.P. No. 579-L of 1996). Dr. M. Mohy-ud-Din Qazi, Advocate Supreme Court and Tanvir Ahmad, Advocate-on-Record for Petitioners (in C. P. No. 1101-L of 1996). Ch. M. Ashraf Wahlah, Advocate Supreme Court and M.A. Qureshi, Advocate-on-Record for Respondent No. l (in C. P. No. 1101-L of 1996). M. Yawar Ali, Additional Advocate-General for Government (in C.P. No. 1101-L of 1996). Date of hearing: 8th April, 1996. ORDER SAAD SAOOD JAN, J.---These are two petitions for special leave to appeal from the judgment of the Lahore High Court, whereby in exercise of the Constitutional…

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