Law: Stamp Act, of 1899

Section: 40,56,57,58

Law: Constitution of Pakistan, 1973

Section: 199

Stamp Act (II of 1899)--- ----Ss. 40, 56, 57 & 58---Constitution of Pakistan (1973), Art.199--­Constitutional petition---Maintainability---Efficacious alternate remedy--­Making up of deficiency in stamp duty---Procedure---Authorities after inspection of record of the petitioner, pointed out the deficiency in stamp duty on certain instruments---Prior to the making of any demand of deficient stamp duty, the petitioner assailed the act of Authorities in the Constitutional petition---Validity---Petitioner would have been liable to make payment of the deficient amount, only after the Collector of Stamps, in exercise of his powers under S.40 of Stamp Act, 1899, and after taking into consideration the contents of the instruments, had come to the conclusion that they were deficiently stamped and the stamps of the value found deficient were to be affixed thereon---On such order having been made by the Collector of Stamps, the petitioner would have been entitled to approach the Revenue Authorities by way of revision/reference under S.56 of Stamp Act, 1899--­Full-fledged machinery having been provided in Stamp Act, 1899, for determination of issues and questions arising with regard to the deficiencies in payment of stamp duty on instruments covered by the provisions of Stamp Act, 1899 parties were required to exhaust all such remedies available to then before invoking the Constitutional jurisdiction of High Court---Constitutional petition was dismissed in circumstances. Khalid Mehmood v. Collector of Customs, Custom House, Lahore 1999 SCMR 1881 and Mst. Kaniz Fatima v. Muhammad Salim and 27 others 2001 SCMR 1493 ref. JUDGMENT SAIYED SAEED ASHHAD, C J.--In this Constitutional petition, the petitioner has sought the following reliefs:-- (i) Declaration that the petitioner is not liable to pay any deficit stamp duty on the documents referred to by respondent No.2. (ii) Declaration that the result of inspection dated 4-8-1999 by respondent No.2 is illegal and void and that he is not competent to demand any deficit stamp duty from the petitioner. (iii) Cost of the petition. (iv) Any other relief which this Hon'ble Court may deem fit and proper. The brief facts of the case…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492