| Case ID |
3335ffd2-6e12-4b0e-8193-a6ed0f5765e6 |
| Body |
View case body. Login to View |
| Case Number |
Writ Petition No. 53187 of 2022 |
| Decision Date |
Oct 24, 2022 |
| Hearing Date |
Sep 28, 2022 |
| Decision |
The Lahore High Court ruled in favor of Nestle Pakistan Limited, determining that the Local Commission did not have the authority to impound the Lease Deed despite the initial claim of stamp duty deficiency. After the petitioner deposited the required amount of Rs. 50,44,378 for stamp duty, the Court found that the Local Commission acted beyond its jurisdiction. The Court ordered the Sub-Registrar to register the Lease Deed and return the original to the petitioner-company, thereby allowing the constitutional petition. |
| Summary |
In the case of Writ Petition No. 53187 of 2022, Nestle Pakistan Limited challenged the authority of the Sub-Registrar and Local Commission regarding the impounding of its Lease Deed for alleged short levy of stamp duty. The Lahore High Court highlighted the legal principles surrounding the interpretation of the Stamp Act of 1899, emphasizing that the Local Commission lacked the authority to impound documents. The Court ruled that the responsibilities of ensuring payment of stamp duty lie with the Sub-Registrar and that proper procedures were not followed in this instance. The decision is significant for legal practitioners engaged in property law and taxation, clarifying the jurisdiction of local authorities and the procedural requirements under the Stamp Act. This ruling reinforces the importance of compliance with statutory duties and provides clear guidance on the interpretation of fiscal statutes, which is crucial for businesses and legal entities involved in real estate transactions. |
| Court |
Lahore High Court
|
| Entities Involved |
NESTLE PAKISTAN LIMITED,
SUB-REGISTRAR, NISHTAR TOWN, LAHORE
|
| Judges |
Shujaat Ali Khan, J
|
| Lawyers |
Farooq Amjad Mir for Petitioner-company.,
Rana Shamshad Khan, Additional Advocate General,
Rai Shahid Salim Khan, Additional Advocate General,
Zahoor Hussain, Sub-Registrar, Allama Iqbal Town, Lahore for Respondents.
|
| Petitioners |
NESTLE PAKISTAN LIMITED through Authorized Signatory
|
| Respondents |
,
SUB-REGISTRAR, NISHTAR TOWN, LAHORE
|
| Citations |
2024 SLD 194 = 2024 PLD 94
|
| Other Citations |
Justice Qazi Faez Isa and others v. The President of Pakistan and others PLD 2021 SC 1,
Hotel Metropole Ltd. v. Government of Sindh and 2 others PLD 1982 Kar. 810,
Federation of Pakistan through Secretary, Ministry of Petroleum and Natural Resources and another v. Durrani Ceramics and others 2014 SCMR 1630,
Province of the Punjab through Collector, Sheikhupura and others v. Syed Ghazanfar Ali Shah and others 2017 SCMR 172,
Burmah Shell Oil Storage and Distributing Co. Ltd. of India AIR 1933 Allahabad 735,
Nadeem Ellahi through Special Attorney v. Deputy District Officer (Registration)/Sub-Registrar and another 2011 MLD 1961
|
| Laws Involved |
Stamp Act, 1899
|
| Sections |
2(22A),
2(22B),
2(23A)
|