| Case ID |
ffba18ec-6cb3-4188-a069-a99bff619e59 |
| Body |
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| Case Number |
Civil Petitions Nos.860, 976, 993, 994 of 2004, 14 |
| Decision Date |
Jun 04, 2004 |
| Hearing Date |
|
| Decision |
The Supreme Court of Pakistan granted leave to appeal concerning the validity of the property tax demands under the West Pakistan Urban Immovable Property Tax Act, 1958. The case arose from petitions filed by property owners challenging the excessive tax assessments based on valuation tables not aligned with rental values. The Court addressed whether the insertion of Section 5-A was ultra vires the Constitution and whether proper procedures were followed in preparing the valuation tables. The petitioners argued that the tax demands were excessive and improperly calculated, leading to the dismissal of their earlier petitions by the Lahore High Court. The Supreme Court, while considering the legal questions raised, declined to suspend the tax recovery but acknowledged the hardships faced by the petitioners. The appeals were directed to be heard in October 2004. |
| Summary |
The case revolves around the legal challenges posed by property owners against the Government of Punjab regarding the property tax assessments under the West Pakistan Urban Immovable Property Tax Act, 1958. The petitioners contended that the tax assessments were based on valuation tables that did not reflect the rental values of their properties, leading to excessive taxation. The Supreme Court's decision to grant leave to appeal opened the door for a thorough examination of the constitutionality of Section 5-A of the Act and the procedures followed by the Excise and Taxation Department in determining property values. This case highlights significant issues related to property taxation, legislative delegation, and the rights of taxpayers under the Constitution of Pakistan, making it a landmark case in tax law. The ruling has implications for future tax assessments and the administration of property tax laws in Punjab. |
| Court |
Supreme Court of Pakistan
|
| Entities Involved |
GOVERNMENT OF THE PUNJAB,
Messrs METROPOLE CINEMA (PVT.) LTD.
|
| Judges |
IFTIKHAR MUHAMMAD CHAUDHRY,
RANA BHAGWANDAS,
KHALIL-UR-REHMAN RAMDAY
|
| Lawyers |
Dr. Sohail Akhtar, Advocate Supreme Court,
Mehr Khan Malik, Advocate-on-Record,
Sheikh Masood Akhtar, Advocate-on-Record,
Irshad Ahmad Qureshi, Advocate Supreme Court,
Alamgir, Advocate Supreme Court,
Amir Alam Khan, Advocate Supreme Court,
Mushtaq Ahmad Tahirkheli, Advocate Supreme Court,
Hamid Khan, Advocate Supreme Court,
Chaudhry Muhammad Amin Javed, Advocate Supreme Court,
Mr. Muhammad Qamar Sarwar, Advocate Supreme Court,
Nemo
|
| Petitioners |
Messrs METROPOLE CINEMA (PVT.) LTD. and others
|
| Respondents |
GOVERNMENT OF THE PUNJAB through Secretary Excise and Taxation Department and others
|
| Citations |
2004 SLD 1308 = 2004 SCMR 1927
|
| Other Citations |
Mst. Amina Jabeen v. Government of Punjab and others NLR 2001 Tax 189,
Jamshed Waheed v. Government of Punjab PLD 2001 Lah. 395
|
| Laws Involved |
West Pakistan Urban Immovable Property Tax Act (V of 1958),
Constitution of Pakistan (1973)
|
| Sections |
3,
5,
5-A,
10,
185(3),
199
|