Law: West Pakistan Land Revenue Act, (XVII of 1967)

Section: 42

Law: West Pakistan Land Revenue Act, (XVII of 1967)

Section: 42

Law: Registration Act, 1908

Section: 89(2)

West Pakistan Land Revenue Act (XVII of 1967)--- ----S. 42---Sale of property through auction---Issuance of sale certificate and delivery of physical possession of auctioned property to auction-purchaser-Applicants had sought for issuance of a direction to the Authority to effect the change of ownership in record---Applicant purchased property in question through auction and after completion of auction process sale certificate was issued to the applicants and physical possession was also delivered to the applicant/auction ­purchaser---Applicant claimed that it was legal duty of the authorities to have given effect to the said sale certificate which amounted to sale-deed and incorporating the same in the Revenue Record---Claim of the authorities was that no doubt under the law authorities were bound to honour the sale certificate, but applicant/auction-purchaser, was required to pay the government dues/taxes etc., in the absence of which change of name/transfer was not possible---Validity---Government dues/taxes were levied by the Provincial Government through enactments/notifications etc.---While enacting such laws, the Government had the prerogative to exempt Federal; Provincial Government Departments or sometimes other such bodies from levy of such taxes---Applicant in the absence of any such exemption, had to be burdened with the government dues/taxes---When the sale certificate issued by the court had to be registered/incorporated by the authorities, then the applicant in absence of any provision of exemption in that regard, would also be liable to pay the government taxes---Applicant would be liable to pay the government taxes/transfer fee etc., but the rate of such transfer should be the rate prevailing during the days of issuance of sale certificate. 1995 CLC 1922 and 2002 CLD 145 ref. THIS ORDER PASSED BY: MAZHAR ALAM KHAN MIANKHEL, JUSTICE:---.--- Through the instant petition, petitioner herein has sought for issuance of a direction to the respondent to effect the change of ownership in their record/correction of their record. 2. Brief facts of the case compelling the petitioner to move the present petition are that initially Pakistan Paper Corporation…

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