| Case ID |
e020a191-3c83-4c26-b4cc-a15fd11d0ca3 |
| Body |
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| Case Number |
Criminal Petition No. 438-L of 2003 |
| Decision Date |
Jun 02, 2003 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the petition seeking leave to appeal against the judgment of the Lahore High Court, which had directed the petitioner to refund the excess paid amount to the respondent. The court upheld the High Court's determination that the Additional Director General was competent to pass the revisional order under section 10(2) of the Punjab Urban Immovable Property Tax Act, 1958. The court also highlighted that the question of the availability of the power of review under the Act was pending adjudication by the Executive District Officer (EDO) and directed the EDO to expedite the review process. |
| Summary |
This case revolves around the Punjab Urban Immovable Property Tax Act, 1958, where the Supreme Court of Pakistan addressed the legality of a revisional order passed by the Additional Director General of Excise and Taxation regarding the property tax valuation of Messrs PACE PAKISTAN LIMITED. The court upheld the High Court's decision to direct the refund of excess property tax paid by the respondent, affirming the competence of the Additional Director General to issue such orders under section 10(2) of the Act. This case emphasizes the proper application of property tax laws and the procedural integrity in financial matters involving governmental authorities. Keywords include property tax, legal appeal, excise and taxation laws, Punjab government, and judicial review. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
Messrs PACE PAKISTAN LIMITED,
GOVERNMENT OF THE PUNJAB
|
| Judges |
JAVED IQBAL,
KARAMAT NAZIR BHANDARI
|
| Lawyers |
Shabbar Raza Rizvi,
A.G. Punjab,
Fauzi Zafar,
Ejaz Hussain Batalvi,
Muhammad Aslam Ch.
|
| Petitioners |
GOVERNMENT OF THE PUNJAB through Chief Secretary, Civil Secretariat and others
|
| Respondents |
Messrs PACE PAKISTAN LIMITED
|
| Citations |
2004 SLD 1380,
2004 SCMR 1041
|
| Other Citations |
Not available
|
| Laws Involved |
Punjab Urban Immovable Property Tax Act, 1958
|
| Sections |
10(2)
|