| Case ID |
41dfa179-2980-40ce-98cb-9f482d3ae528 |
| Body |
View case body. Login to View |
| Case Number |
Writ Petition No.1359 of 2007 |
| Decision Date |
Mar 14, 2007 |
| Hearing Date |
|
| Decision |
The petition was allowed as the court found that the refusal to register the sale deed on grounds of non-payment of Capital Value Tax was unjustified. The court ruled that the sale transaction was complete when the seller executed the deed, and the registration was merely a ministerial act. Since the transaction occurred before the implementation of the tax on July 1, 2006, the petitioner could not be held liable for the non-registration of the document. The court emphasized that the law did not permit the Sub-Registrar to investigate ownership after the sale had been executed. |
| Summary |
In the Lahore High Court case of Writ Petition No.1359 of 2007, the petitioner, Muhammad Hameed, challenged the refusal of the District Officer (Revenue) to register a sale deed based on the non-payment of Capital Value Tax. The court examined the Punjab Finance Act, 1989, the Registration Act, and associated laws, concluding that the sale deed's execution was complete well before the tax's applicability date. The ruling emphasized the legal principle that registration is a ministerial act and cannot invalidate a completed transaction. The decision underscores important legal standards regarding property transactions in Pakistan, particularly in relation to tax liabilities, registration processes, and the rights of buyers. This case serves as a significant precedent for similar disputes regarding property registration and tax obligations. |
| Court |
Lahore High Court
|
| Entities Involved |
Not available
|
| Judges |
NASIM SIKANDAR, J
|
| Lawyers |
Muhammad Akram Javed for Petitioner,
Rafey Ahmad Khan,
Aamir Ali Chisty, Deputy District Officer (Revenue), Lahore High Court
|
| Petitioners |
MUHAMMAD HAMEED
|
| Respondents |
another,
Lahore High Court,
DISTRICT OFFICER (REVENUE)
|
| Citations |
2007 SLD 676,
2007 PLD 490
|
| Other Citations |
Not available
|
| Laws Involved |
Punjab Finance Act, 1989,
Punjab Registration Rules, 1929,
Punjab Finance Act, 2006,
Registration Act (XVI of 1908),
Transfer of Property Act (IV of 1882),
Constitution of Pakistan (1973)
|
| Sections |
7,
7(2),
137,
15,
17,
60,
54,
199
|