| Case ID |
414aba0f-6c97-48c6-9ed5-adfcceaedf6f |
| Body |
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| Case Number |
Civil Petition for Special Leave to Appeal No. 751 |
| Decision Date |
Mar 19, 1986 |
| Hearing Date |
Mar 19, 1986 |
| Decision |
The petitioners sought leave to appeal against the Lahore High Court's judgment which dismissed their writ petition regarding the levy of property tax by the Excise and Taxation Department. The primary concern was whether the method of assessing rent for property tax was permissible under the relevant law. The petitioners argued that the Department had arbitrarily assessed rent based on presumed income rather than actual income from the hotel. The Supreme Court found that these contentions warranted further consideration, thus granting leave to appeal for the purpose of examining the legal parameters of the assessment method employed by the Department. |
| Summary |
This case revolves around the legal complexities of property tax assessment in Pakistan, specifically concerning the Excise and Taxation Department's method of determining rental income from a hotel for tax purposes. The petitioners argued that the Department's assessment was based on arbitrary assumptions rather than actual income, raising significant legal questions about the interpretation of the West Pakistan Urban Rent Restriction Ordinance and related tax laws. The Supreme Court's decision to grant leave to appeal underscores the importance of adhering to legal standards in tax assessments and the necessity for transparent methodologies in determining taxable income. This case highlights key issues such as property rights, taxation laws, and the judicial review process in Pakistan. The resolution of these issues could have far-reaching implications for property owners and tax authorities alike. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Excise and Taxation Department,
Hotel Management
|
| Judges |
Aslam Riaz Hussain,
Muhammad Afzal Zullah
|
| Lawyers |
M. Asadullah Siddiqui
|
| Petitioners |
others,
Khawaja Farooq Bakhsh
|
| Respondents |
others,
Province of the Punjab
|
| Citations |
1986 SLD 1197,
1986 SCMR 1385
|
| Other Citations |
Lyallpur Cotton Mills Ltd. v. Commissioner, Sargodha Division and another P L D 1976 S C 615
|
| Laws Involved |
Constitution of Pakistan (1973),
West Pakistan Urban Immovable Property Tax Act (V of 1958),
West Pakistan Urban Immovable Property Tax Rules, 1958,
West Pakistan Urban Rent Restriction Ordinance (VI of 1959)
|
| Sections |
Art. 185(3),
S.3,
R.6,
S.5
|