| Case ID |
00402cb6-ddd7-41ba-aa23-e39c087c0da9 |
| Body |
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| Case Number |
Civil Petition for Special Leave to Appeal No. K-6 |
| Decision Date |
May 20, 1981 |
| Hearing Date |
|
| Decision |
The Supreme Court granted leave to appeal in the case concerning the Estate Duty Act, focusing on whether the petitioner was an accountable person. The Court noted that the High Court's dismissal was based on the petitioner having a derivative title. The Supreme Court emphasized that the questions regarding the derivative title and the jurisdictional requirements for reopening the assessment required further examination, thus allowing the appeal to proceed. |
| Summary |
In the case of MASTER ABDUL AZIZ GHAFOOR KHAN vs. CONTROLLER OF ESTATE DUTY, the Supreme Court of Pakistan addressed significant legal questions surrounding the Estate Duty Act, 1950. The petitioner, born after the death of his grandfather, contested the assumption of jurisdiction regarding the estate duty assessment finalized years earlier. The pivotal arguments revolved around whether the petitioner held a derivative title and the implications of being deemed an accountable person under the law. The Court's decision to grant leave to appeal underscores the complexities involved in estate duty assessments, particularly in cases with generational gaps and the interpretation of legal titles. This case highlights the importance of precise legal definitions and the need for thorough judicial review in matters of estate duty, making it a noteworthy reference for future legal precedents. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
MUHAMMAD HALEEM, ACTG. C, J.,
ABDUL KADIR SHAIKH,
SHAFI-UR-RAHMAN, JJ
|
| Lawyers |
Nasim Ahmad Khan, Advocate Supreme Court,
Vakil Ahmad Kidwal, Advocate-on-Record
|
| Petitioners |
MASTER ABDUL AZIZ GHAFOOR KHAN
|
| Respondents |
CONTROLLER OF ESTATE DUTY AND ANOTHER
|
| Citations |
1981 SLD 96,
1981 PTD 276,
(1981) 44 TAX 103
|
| Other Citations |
Not available
|
| Laws Involved |
Estate Duty Act, 1950,
Constitution of Pakistan, 1973
|
| Sections |
4,
53,
185(3)
|