Law:

Section:

West Pakistan Urban Immovable Property Tax Act (V of 1958)--- ----S. 3(2) [as amended by North-West Frontier Province Urban Immovable Property Tax (Amendment) Ordinance (XV of 2001)]---Constitution of Pakistan (1973), Art. 203-D----Repugnancy to Injunctions of Islam---Vide amendment brought by the North-West Frontier Province in West Pakistan Urban Immovable Property Tax Act, 1958, property tax was for the first time levied on the houses which were in personal use of their owners or their families, with the concession that a rebate of 50% would be allowed in the case of such self-occupied houses---Petitioner feeling aggrieved from the said amendment had prayed that Amending Ordinance to that extent be declared repugnant to Shariat---Grounds pleaded by the petitioner for seeking the annulment of amendment, though seemed to have some force, but same could be agitated only before a High Court under Art.199 of the Constitution, as Federal Shariat Court had very limited jurisdiction under Art.203-D(1) of the Constitution, and it was to decide the question as to whether any law or a provision of law was repugnant to the Injunctions of Islam as laid down in Holy Qur'an and Sunnah of the Holy Prophet (Peace be upon him)---Petitioner did not want the Federal Shariat Court to decide the vires of the impugned amendment in the light of the Injunctions of Islam, but in the light of Injunctions of Islam as laid down in the Report of Islamic Ideology Council which on the principle of equity and justice Federal Shariat Court could not do that while exercising jurisdiction under Art.203-D(1) of the Constitution---Shariat petition being not maintainable, was dismissed. JUDGMENT SALAHUDDIN MIRZA, J.---This petition, which was filed on or shortly after 9th November, 2002, has not so far been admitted for regular hearing. 2. Government of N.-W.F.P. had amended the "West Pakistan Urban Immovable Property Tax Act, 1958 (West Pakistan Act V of 1958), through the North-West Frontier Province Urban Immovable Property Tax (Amendment) Ordinance, 2001 [N.-W.F.P. Ordinance No.XV of 2001], which was notified in the Provincial Gazette of 13th August, 2001, whereby property tax was for the…

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