Case Details

Citation(s)
1991 SLG 792 1991 SLD 792 1991 SCMR 134
Supreme Court of Pakistan
Civil Petition for Leave to Appeal No.35-K of 1989, decision dated: 27-09-1990.(From the judgment/order of Sindh High Court, Karachi dated 3rd November, 1988 in Constitution Petition No.D-364 of 1984)
ABDUL KADIR SHAIKH AND SAAD SAOOD, JAN, JJ

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Haji MUHAMMAD SHAFI and others

WEALTH TAX OFFICER and others

Law:

Section:

Wealth Tax Act (XV of 1963)--Preamble---West Pakistan Urban Immovable Property Tax Act (V of 1958), S.3---Constitution of Pakistan (1973), Art.185(3)---Leave to appeal was granted for an authoritative decision of Supreme Court on the questions whether Wealth Tax Act, 1963 was ultra vires of the Constitution of Pakistan (1973) and whether in view of the fact the tax was imposed by the Federation under Wealth Tax Act, 1963 as well as by the Province under West Pakistan Urban Immovable Property Tax Act, 1958, on the same immovable property, this was the case of double jeopardy and thus illegal. ORDER ABDUL KADIR SHAIKH, J.---After hearing the learned counsel for the parties we feel that an authoritative decision of this Court…
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