| Case ID |
0986f57f-5dab-40cc-9bf1-b8041ac4ce81 |
| Body |
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| Case Number |
Civil Appeal No. 296-K of 1986 |
| Decision Date |
May 12, 1991 |
| Hearing Date |
May 12, 1991 |
| Decision |
The Supreme Court of Pakistan allowed the appeal, remanding the case to the respondent for re-evaluation of the gross annual rental value (GARV) based on the actual usage of the property and any structural changes. The Court emphasized that the assessment of property tax should not be arbitrary and must consider the provisions of the West Pakistan Urban Immovable Property Tax Act, particularly sections that define how annual value is determined and amended. The decision clarified that the Assessing Authority could amend the valuation list if there were changes in the property’s condition or usage but could not arbitrarily increase the GARV solely based on increased market rents. |
| Summary |
The Supreme Court of Pakistan addressed a significant case regarding the assessment of property taxes under the West Pakistan Urban Immovable Property Tax Act of 1958. The case involved Mrs. Rafia Ahmed, who contested the increase in the gross annual rental value of her property. The court examined the implications of sections 5 and 9 of the Act, focusing on the criteria for determining the annual value and the conditions under which the valuation list could be amended. The ruling clarified that the Assessing Authority must adhere to legal provisions when reassessing property values and cannot enhance tax assessments based solely on market fluctuations. This case highlights the importance of fair assessment practices in property taxation and the need for transparency in administrative decisions regarding tax evaluations. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
ZAFFAR HUSSAIN MIRZA,
AJMAL MIAN,
SALEEM AKHTAR
|
| Lawyers |
Not available
|
| Petitioners |
Mrs. RAFIA AHMED
|
| Respondents |
EXCISE and TAXATION OFFICER and others
|
| Citations |
1992 SLD 786,
1992 SCMR 1941
|
| Other Citations |
Dewan Daulat Rai Kapoor v. New Delhi Municipal Committee (1980) 122 ITR 700,
Mrs. Sheila Kaushish v. Commissioner of Income-tax, Delhi (1981) 131 ITR 435,
Abdullah Muhammad Peer Muhammad v. Karachi Municipal Corporation PLD 1971 SC 130,
Lyallpur Cotton Mills Ltd. v. The Commissioner of Sargodha Division, and another 1976 SCMR 615,
Corporation of Calcutta v. Life Insurance Corporation AIR 1970 SC 1417,
Corporation of Calcutta v. Sm. Padma Deli AIR 1962 SC 151,
Guntur, Municipal Council v. Guntur Town Rate Payers Association 'AIR 1971 SC 353,
Municipal Corporation Indore v. Sint. Ratnaprabba AIR 1977 SC 308,
M. M. Chawla v. J. S. Seth (1970) 2 SCR 390,
Hashmat Ali v. Director-General, Excise and Taxation, Karachi PLD 1978 Kar. 686
|
| Laws Involved |
West Pakistan Urban Immovable Property Tax Act (V of 1958)
|
| Sections |
5,
9,
3-A,
7-A
|