| Citation(s) |
|---|
| 2008 SLG 1545 2008 SLD 1545 2008 SCMR 219 |
Supreme Court of Pakistan
Civil Petition No.328-P of 2003, decision dated: 4-09-2007.(On appeal from the judgment and decree, dated 12-3-2003 passed by Peshawar High Court, Peshawar, in Civil Revision No.627 of 2000)
SARDAR MUHAMMAD RAZA KHAN AND NASIR-UL-MULK, JJ
Barrister Masood Kausar, Advocate Supreme Court with Muhammad Zahoor Qureshi, Advocate-on-Record for Petitioners. M.A. Qayyum Mazhar, Advocate Supreme Court assisted by Farman Ullah Khattak, Legal Advisor with M. Nazim, A.E.T.O. and Arshad Javed, Inspecto
Civil Petition No.328-P of 2003, decision dated: 4-09-2007.(On appeal from the judgment and decree, dated 12-3-2003 passed by Peshawar High Court, Peshawar, in Civil Revision No.627 of 2000)
SARDAR MUHAMMAD RAZA KHAN AND NASIR-UL-MULK, JJ
Barrister Masood Kausar, Advocate Supreme Court with Muhammad Zahoor Qureshi, Advocate-on-Record for Petitioners. M.A. Qayyum Mazhar, Advocate Supreme Court assisted by Farman Ullah Khattak, Legal Advisor with M. Nazim, A.E.T.O. and Arshad Javed, Inspecto
Haji FAQIR HUSSAIN and 7 others
VS
SECRETARY, PROVINCIAL BOARD OF REVENUE, N.W.F.P., PESHAWAR and 15 others
Law:
Section:
West Pakistan Urban Immovable Property Tax Act (V of 1958)---S. 3---North-West Frontier Province Local Government Ordinance (IV of 1979), S.7(2)---Levy of property tax by issuing notification under S.7(2) of North-West Province Frontier Local Government Ordinance, 1979---Validity---Notification under S.7(2) of North-West Frontier Province Local Government, Ordinance, 1979 would operate only to include given areas into municipal limits---Such tax could be levied only if' urban area was specified in notification to be issued by Government under S.3(1) of West Pakistan Urban Immovable Property Act, 1958---Property tax could not be levied merely on basis of notification under S.7(2) of North-West Frontier Province Local Government Ordinance, 1979 in absence of independent notification under S.3(1) of West Pakistan Urban Immovable Property Tax Act, 1958---Principles. Government of N.-W.F.P. v. Haji Muhammad Afzal Zia Civil Appeal No.437 of 1999 fol. JUDGMENT SARDAR MUHAMMAD RAZA KHAN, J.--- Haji Faqir Hussain and others seek leave to appeal from the judgment, dated 12-3-2003 of Peshawar High Court, whereby, a learned Judge in Chambers has dismissed their revision against the judgment and decree, dated 10-6-2000 of learned District Judge, Kohat who, while setting aside the decree, dated 17-5-1998 of learned Civil Judge Kohat, had dismissed the petitioners' suit. 2. The petitioners/plaintiffs are the residents of a Town planned by Kohat Development Authority. Excise and Taxation Authorities of Kohat imposed and demanded property tax from the residents thereof. The stance of the Government is that vide Notification No.AO(LG)8(9)/80, dated 15-1-1984 issued by the Government North-West Frontier Province, Local Government, Elections and Rural Development Department, gazetted on 9th June, 1984 the property having fallen into the urban area as well as Municipal Limits of Kohat had become amenable to taxation under the Urban Immovable Property Tax Act, 1958. 3. The trial Court was of the view that according to the areas mentioned in the aforesaid notification, compared with the site plan, the properties did not fall within Municipal Limits. Hence, it decreed the suit. On the…
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