| Citation(s) |
|---|
| 2004 SLG 1308 2004 SLD 1308 2004 SCMR 1927 |
Supreme Court of Pakistan
Civil Petitions Nos.860, 976, 993, 994 of 2004, 1419-L, 1618-L, 1665-L, 1676-L; 1677-L, 1678-L, 1705-L, 17.06-L, 1853-L to 1860-L of 2004, decision dated: 4-06-2004
IFTIKHAR MUHAMMAD CHAUDHRY, RANA BHAGWANDAS AND KHALIL-UR-REHMAN RAMDAY, JJ
Dr. Sohail Akhtar, Advocate Supreme court and Mehr Khan Malik, Advocate-on-Record for Petitioners (in C.Ps Nos.860, 976, 993 and 994 of 2004). Sheikh Masood Akhtar, Advocate-on-Record for Petitioners (in C. Ps. Nos. 1676-L to 1678-L of 2004). Irshad Ahm
Civil Petitions Nos.860, 976, 993, 994 of 2004, 1419-L, 1618-L, 1665-L, 1676-L; 1677-L, 1678-L, 1705-L, 17.06-L, 1853-L to 1860-L of 2004, decision dated: 4-06-2004
IFTIKHAR MUHAMMAD CHAUDHRY, RANA BHAGWANDAS AND KHALIL-UR-REHMAN RAMDAY, JJ
Dr. Sohail Akhtar, Advocate Supreme court and Mehr Khan Malik, Advocate-on-Record for Petitioners (in C.Ps Nos.860, 976, 993 and 994 of 2004). Sheikh Masood Akhtar, Advocate-on-Record for Petitioners (in C. Ps. Nos. 1676-L to 1678-L of 2004). Irshad Ahm
Messrs METROPOLE CINEMA (PVT.) LTD. and others
VS
GOVERNMENT OF THE PUNJAB through Secretary Excise and Taxation Department and others
Law:
Section:
(a) West Pakistan Urban Immovable Property Tax Act (V of 1958)---Ss. 3, 5, 5-A [as inserted by Punjab Finance Act (VII of 1998)] & 10---West Pakistan Urban Immovable Property Rules, 1958, Preamble--¬Letter No. SC TAX(E&T)3-38/91/P-I, dated 1.3-10-2001 issued by Government of the Punjab---Constitution of Pakistan (1973), Ars.185(3) & 199---Demand of property tax on basis of valuation table dated 31-10-2001 prepared for ascertaining annual value of property ---Tax-payers/petitioners alleged such demand to be excessive for being based on value of property and not on rental value of lands/buildings---High Court dismissed Constitutional petition---Supreme Court granted le v to appeal subject to limitation, inter alia, to consider questions as to whether insertion of S.5-A in West Pakistan Urban Immovable Property Tax Act, 1958 was ultra vires of the Constitution and suffered from excessive legislative delegation without any guideline; whether such Table had been prepared contrary to the provisions of Ss.3, 5 & 5-A of West Pakistan Urban Immovable Property Tax Act, 1958, if so, to what effect; whether Provincial Government had competently legislated/inserted S.5-A of the Act, whether such Table had been prepared after conducting any survey and inviting objections from tax-payers situated in different rating areas or on the basis of format formula received from Government by Excise and Taxation Department through letter dated 13-10-2001 and whether petitioners before approaching the High Court had availed alternate remedy by way of filing appeal or revision before the authorities under Act, 1958, if not, what would be its effect. Mst. Amina Jabeen v. Government of Punjab and others NLR 2001 Tax 189 and Jamshed Waheed v. Government of Punjab PLD 2001 Lah. 395 ref. (b) West Pakistan Urban Immovable Property Tax Act (V of 1958)------- ----Ss. 3 & 5-A---Constitution of Pa is an (1973), Art. 185(3)---Demand of property tax---Validity---Deposit of property tax by petitioner with Excise Department---Petition for leave to appeal---Interim relief to stay recovery of tax, prayer for---Supreme Court granted leave to appeal, but declined such relief to…
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