Law:

Section:

West Pakistan Urban Immovable Property Tax Act (V of 1958)-------Ss. 5-A, 5 & 3---Constitutional petition---Maintainability of Constitutional petition notwithstanding availability of alternate remedy--­Levy of property tax---Validity---Use of valuation tables by the Deputy Commissioners in the provision for the purpose of the Stamp Act and Registration Act cannot be treated as valuation tables for the purpose of S.5-A, West Pakistan Urban Immovable Property Tax Act, 1958---Demand raised which is based on valuation tables prepared on the basis of the capital value of properties is illegal---Constitutional petition before High Court is maintainable notwithstanding the existence of a remedy by way of appeal given in S.10 of West Pakistan Urban Immovable Property Tax Act, 1958--­Principles. Section 3 of the West Pakistan Urban Immovable Property Tax Act, 1958, inter alia, provides for the charge and levy of a tax on the annual value of buildings and lands in any rating area at a given rate, which is a percentage of such annual value. Section 5 of the said Act provides the basis on which annual value of lands and buildings is to be ascertained. This section, inter alia, stipulates that the annual value shall be ascertained by estimating the gross annual rent at which a building may be let for use of might reasonably be expected to be let from year to year. By virtue of Finance Act, 1998, section 5-A has been inserted in the Act. Section 5-A provides that the annual value may be determined on the basis of such valuation tables and for such localities as may be notified by or under the authority of the Government. As a result of applying the system for assessment of gross rental value the department had not prepared any valuation tables to assess the rental value of buildings/properties located within different rating areas Instead valuation tables, which are based on the capital value of properties and which have been prepared for the purpose of assessing stamp duty and registration fee, have been used for the purposes or section 5-A of the Act. The proceed adopted by the department is not in accordance with the provisions of sections 5 and 5-A of the Act. It is…

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