| Case ID |
21583001-0dea-4085-aa8e-c08febcafdb9 |
| Body |
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| Case Number |
K 378 of 1983 |
| Decision Date |
Sep 15, 1983 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan granted leave to appeal to the petitioners to examine the legality of the urban immovable property tax imposed without proper machinery provisions or an assessing authority in place. The Court ordered that the impugned tax shall not be recovered pending the outcome of the appeal, provided the petitioners furnish a bank guarantee for any dues. The decision emphasizes the necessity of statutory frameworks in tax imposition and the rights of citizens against arbitrary taxation. |
| Summary |
In the landmark case of MESSRS SHAHYAR TEXTILE MILLS LTD. vs. GOVERNMENT OF SIND AND ANOTHER, the Supreme Court of Pakistan addressed significant questions about the imposition of urban immovable property tax under the Constitution of Pakistan (1973). The petitioners challenged the validity of the tax, arguing that it lacked proper machinery provisions and an assessing authority. The Court's decision on September 15, 1983, granted leave to appeal, emphasizing the fundamental principles of tax law and the rights of property owners. The ruling not only underscored the importance of legal frameworks in taxation but also provided interim relief by prohibiting the recovery of the tax until a thorough examination of the law was conducted. This case is crucial for understanding taxpayer rights and the legal requirements for tax imposition in Pakistan. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Not available
|
| Judges |
S. A. NUSRAT,
ZAFFAR HUSSAIN MIRZA,
M. S. H. QURAISHI
|
| Lawyers |
Mohsin Tayebaly,
M. S. Ghaury
|
| Petitioners |
MESSRS SHAHYAR TEXTILE MILLS LTD.
|
| Respondents |
GOVERNMENT OF SIND AND ANOTHER
|
| Citations |
1983 SLD 346,
1983 SCMR 1298
|
| Other Citations |
Not available
|
| Laws Involved |
Constitution of Pakistan (1973)
|
| Sections |
185 (3)
|