Law: Stamp Act, of 1899

Section: 75,27(A)

Law: General Clauses Act, 1897

Section: 24A

(a) Stamp Act (II of 1899)--- ----Ss. 27-A & 75---General Clauses Act (X of 1897), S.24-A---Constitution of Pakistan (1973), Art.199---Constitutional petition---Stamp duty---Valuation of---Criteria---Scope---Petitioners evaluated the cost of commercial property to be a sum of Rs.1.5 million and paid stamp duty according to the rate specified by respondent---Authorities objected deficient payment of stamp duty and valued the property for the purpose of payment of stamp duty to its actual value of Rs.3.5 million and further imposed penalty of Rs.40,000 on the petitioners---Validity---Record revealed that authorities had determined "actual value of the shop without making any reference to valuation criteria provided in the law, notification and the valuation table" which constituted unlawful, arbitrary and colourable exercise of jurisdiction, not vested in the authorities---High Court accepted the constitutional petition and declared the orders passed by authorities as illegal, without lawful authority and of no legal effect and further ordered to transmit a copy of the to the Board of Revenue, and Government of the Punjab for circulation to all concerned and for strict compliance of the laws on the subject---Constitutional petition was accepted by High Court. Messrs Airport Support Services v. The Airport Manager Quaid-­e-Azam International Airport Karachi and others 1998 SCMR 22 rel. (b) General Clauses Act (X of 1897)--- ----S. 24-A---Statutory functionaries---Exercise of powers---Scope---Statutory functionaries derive their powers from the statute; they are creatures of the statute and are bound to act and exercise only such powers and in such manner as is envisaged by law---All actions taken and orders passed must be based on the bedrock of law and statute---No room was available for arbitrary, unbridled, whimsical or capricious exercise of power by State functionaries specially so where rights of citizens are involved---Exercise of jurisdiction must indicate transparency, uniformity and use of objective criteria---Discretion, where not specifically granted could neither be presumed nor exercised---Right of hearing, audi alteram partem and the need for…

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