| Case ID |
0b89a57b-d17e-44b2-a92a-e14d9a941f7a |
| Body |
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| Case Number |
Writ Petition No. 2645 and Civil Revision No. 566- |
| Decision Date |
Nov 13, 2013 |
| Hearing Date |
Oct 31, 2013 |
| Decision |
The Lahore High Court dismissed the constitutional petition filed by Messrs Chakwal Cement Company Limited, affirming the orders of the District Collector regarding the recovery of short-paid stamp duty and penalties. The court ruled that the document's classification under the Stamp Act was correctly applied and that the petitioner had attempted to evade the due stamp duty on technical grounds. The court emphasized that the government has a legitimate right to recover stamp duties and penalties to safeguard public revenue. The decision underscored the importance of adhering to the legal provisions of the Stamp Act in determining the liability for stamp duty on mortgage deeds and affirmed that the amount secured by the petitioner through the mortgage deed was more than the claimed amount, thus necessitating the payment of the shortfall in stamp duty. |
| Summary |
This case revolves around the interpretation of the Stamp Act (II of 1899) concerning the recovery of stamp duties on mortgage deeds. The Lahore High Court adjudicated on the legality of the actions taken by the District Collector regarding the alleged shortfall in stamp duty from the petitioner, Chakwal Cement Company Limited, who entered into a significant financial agreement secured by a mortgage deed. The court found that the petitioner attempted to evade payment of the due stamp duty, and the Collector's orders to recover the shortfall were upheld. The judgment highlighted critical sections of the Stamp Act, including sections 48, 40, 56, and 57, emphasizing the need for proper adherence to legal stipulations in financial transactions involving mortgages. This ruling reinforces the government's authority to collect due revenues and serves as a precedent for similar cases in the future. Keywords: Stamp Act, mortgage deed, Lahore High Court, public revenue, stamp duty recovery, legal compliance. |
| Court |
Lahore High Court
|
| Entities Involved |
Chakwal Cement Company Limited,
District Collector, Chakwal
|
| Judges |
SHEZADA MAZHAR, J
|
| Lawyers |
Malik Qamar Afzal for Petitioner,
Saif-ur-Rehman, A.A.G. for Respondents
|
| Petitioners |
Messrs CHAKWAL CEMENT COMPANY LTD.
|
| Respondents |
4 others,
DISTRICT COLLECTOR, CHAKWAL
|
| Citations |
2014 SLD 2355,
2014 YLR 686
|
| Other Citations |
Mst. Shamim Akhtar v. Najma Baqai 1977 SCMR 409,
Muhammad Furqan v. Speaker National Assembly and 4 others 2010 PLC (C.S.) 1013,
Rousch (Pakistan) Power Limited v. Federation of Pakistan through Chief Commissioner and 4 others PLD 2012 Islamabad 1
|
| Laws Involved |
Stamp Act (II of 1899),
Constitution of Pakistan
|
| Sections |
48,
40,
56,
57,
33,
2(17),
199
|