| Case ID |
1af4644a-5c14-4dd7-a1f3-6306dfae2f77 |
| Body |
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| Case Number |
Constitutional Petition No. S-121 of 1979 |
| Decision Date |
Feb 14, 1989 |
| Hearing Date |
|
| Decision |
The Sindh High Court dismissed the petition filed by Haji Ashfaq Ahmed Khan and others seeking the issuance of no-objection certificates required for the registration of an exchange deed. The court held that the respondent, who was liable for considerable income tax, could not be compelled to issue such certificates. The court emphasized that the existence of a tax liability on the respondent justified the refusal to provide the necessary clearance for the property exchange, and the petitioners' claim lacked merit. The court concluded that even if previous legal delays were acknowledged, the petitioners failed to demonstrate a valid case for relief. |
| Summary |
In the matter of Haji Ashfaq Ahmed Khan and others versus The Custodian, Evacuee Property, Karachi, the Sindh High Court addressed a constitutional petition regarding the registration of an exchange deed under the Transfer of Property (Pakistan) Ordinance (IV of 1947). The petitioners sought no-objection clearance certificates from the authorities to facilitate the exchange of properties, which had been hindered due to the tax liabilities of the respondent. The court reviewed the legal framework and highlighted that the issuance of such certificates is contingent upon the tax obligations of the parties involved. The court found that the respondent's outstanding tax liability precluded the issuance of the no-objection certificates, thereby affirming the refusal. The judgment emphasized the importance of compliance with tax laws in property transactions and underscored that legal recourse must align with statutory requirements. The decision articulates the interplay between property law and tax obligations, serving as a critical reference for similar cases involving property exchanges and regulatory compliance. This case is pivotal for understanding the nuances of property law in Pakistan and the implications of tax liabilities on property transactions. Keywords such as 'property exchange', 'no-objection certificate', and 'tax liability' are essential for legal practitioners and scholars examining property law dynamics in Pakistan. |
| Court |
Sindh High Court
|
| Entities Involved |
Not available
|
| Judges |
AJMAL MIAN, C.J.,
ABDUL RAHIM KAZI, J
|
| Lawyers |
M.G. Dastgir for Petitioners,
Abdul Sattar for Respondents Nos. 1 to 3,
Waheed Farooqui for Respondent No. 6,
Nasrullah Awan holding brief for Shaikh Haider for Respondent No. 8,
Rashid A. Akhund for Respondents Nos. 10 to 22
|
| Petitioners |
6 OTHERS,
Haji ASHFAQ AHMED KHAN
|
| Respondents |
21 others,
THE CUSTODIAN, EVACUEE PROPERTY, KARACHI
|
| Citations |
1989 SLD 200,
1989 MLD 3029
|
| Other Citations |
Commissioner of Income Tax N.CA. Circle Karachi and another v. Haji Ashfaq Ahmed Khan and 18 others P L D 1973 S C 406
|
| Laws Involved |
Transfer of Property (Pakistan) Ordinance (IV of 1947)
|
| Sections |
3
|