| Citation(s) |
|---|
| 2004 SLG 1380 2004 SLD 1380 2004 SCMR 1041 |
Supreme Court of Pakistan
Criminal Petition No. 438-L of 2003, decision dated: 2-06-2003. (On appeal from the judgment, dated 24-1-2003 of the Lahore High Court, Lahore passed in Writ Petition No. 16255 of 2002)
JAVED IQBAL AND KARAMAT NAZIR BHANDARI, JJ
Shabbar Raza Rizvi, A.G. Punjab and Fauzi Zafar, A.A.G. for Petitioners.. Ejaz Hussain Batalvi, Senior Advocate Supreme Court and Muhammad Aslam Ch. Advocate-on-Record for
Respondent
Criminal Petition No. 438-L of 2003, decision dated: 2-06-2003. (On appeal from the judgment, dated 24-1-2003 of the Lahore High Court, Lahore passed in Writ Petition No. 16255 of 2002)
JAVED IQBAL AND KARAMAT NAZIR BHANDARI, JJ
Shabbar Raza Rizvi, A.G. Punjab and Fauzi Zafar, A.A.G. for Petitioners.. Ejaz Hussain Batalvi, Senior Advocate Supreme Court and Muhammad Aslam Ch. Advocate-on-Record for
Respondent
GOVERNMENT OF THE PUNJAB through Chief Secretary, Civil Secretariat and others
VS
Messrs PACE PAKISTAN LIMITED,
Law: Punjab Urban Immovable Property Tax Act, 1958
Section: 10(2)
[West Pakistan Urban Immovable Property Tax Act (V of 1958)]......S 10(2)---Revision--Additional Director General, Excise and Taxation was competent to pass revisional order under S.10(2) of West Pakistan Urban Immovable Property Tax Act, 1958. ORDER KARAMAT NAZIR BHANDARI, J.---By way of an order, dated 1-2-2002 passed by the Additional Director General, Excise and Taxation Punjab, Lahore the value of the respondent's property for the purposes of property tax was reduced from Rs.56,292,078 to Rs.4,120,267. The Assistant Excise and Taxation Officer passed order, dated 13-2-2002 holding that the respondent Messrs Pace Pakistan Ltd, was entitled to refund of the amount of Rs.39,99,173 paid in excess by the petitioner. The legality of order of the Additional Director General, dated 1-2-2002 came to be examined by the High Court as well as this Court. It was held that the Additional Director General was competent to pass the revisional order under section 10(2) of the Urban Immovable Property Tax Act, 1958 (hereinafter to be referred to as "the. Act"). The petitioner did not make the refund which compelled the respondent to file Writ Petition No. 16255 of 2002 in the Lahore- High Court, Lahore. The High Court allowed the petition vide judgment, dated 24-1-2003 and directed the petitioner as under:--- "....I direct that the petitioner should be refunded the excess paid amount whatever is found legally due to the petitioner, within a period of one month from today". The petitioners seek leave to appeal from the judgment of the High Court. 2. It is contended by learned Advocate-General, Punjab that the revisional order of the Additional Director General, dated 1-2-2002 is illegal, being against the provisions of the Act and that the Director General has sought review of the order from the Executive…
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