Law: Punjab Urban Immovable Property Tax Act, 1958

Section: 7,9

[West Pakistan Urban Immovable Property Tax Act (V of 1958)]......Ss 7 & 9---Gross Annual Rental Value (GARY) of property---Revision and enhancement of assessment---Notice under S. 9---Petitioner contending that no notice under S. 9 of Act was served on him before enhancing assessment--­Petitioner filed application against assessment of Gross Annual Rental Value before Excise Commissioner wherein he did not allege that he was not served with any notice---Excise Commissioner in counter-affidavit denied assertion of petitioner that he was not served with requisite notice---Excise Commissioner specifically stated that PT 13 was issued to petitioner but he failed to file any objection---Contention of petitioner, held was not acceptable in circumstances. (b) West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ---S. 9/11---Gross Annual Rental Value (GARY)---Revision with retrospective effect---Amendment made in valuation list under S. 9 of Act to take effect retrospectively i.e. from date when valuation list prepared under S. 7 of Act came into effect---Where subsequent changes/alterations or additions in property had taken place after coming into force of valuation list, the revision in the GARV was to take effect from the date of such changes/alterations---Petitioner having failed to disclose specific date on which conversion of premises had taken place no exception, hue, could be taken to order of Authorities giving effect to amendment in valuation list from date of enforcing valuation list. ORDER SAIDUZZAMAN SIDDIQUI, J.--The petitioner has challenged in the above petition the Gross Annual Rental Value (GARY) of the property fixed at Rs.22,200 by respondent No.2 on 30th June, 1982 and confirmed in revision by respondent No.l by order dated 20-11-1984. It is an admitted position in the case that the GARY of the property was fixed at Rs.2700 in the final valuation List prepared in 1976 under the provision of Immovable Property Tax Act 1958, hereinafter to be called as `the Act' only, which came into effect from Ist July, 1976. It is also an admitted position that no fresh valuation list was prepared after expiry of 5 years period from 1-7-1976 and the…

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