MESSRS SHAHYAR TEXTILE MILLS LTD.S vs GOVERNMENT OF SIND AND Another
This matter comes before the Supreme Court of Pakistan upon a petition for leave to appeal filed by Messrs Shahyar Textile Mills Ltd. against the Government of Sind and another. The core legal questions concern whether urban immovable property tax can be lawfully levied in the absence of necessary machinery provisions within the governing act or its rules, and whether such tax can be levied without an assessing authority being duly created under the relevant legislation. The Court held that leave to appeal should be granted to examine these substantial questions of law, noting that leave had already been granted in similar matters. Furthermore, the Court granted interim relief restraining the recovery of the impugned tax subject to the petitioners furnishing a bank guarantee for accrued and accruing dues, and ordered security for costs.
- Whether it is possible for urban immovable property tax to be levied in the absence of any machinery provisions being present in the Act or in the rules thereunder under which the purported levy is being made?
- Whether it is possible for urban immovable property tax to be levied in the absence of an assessing authority having been duly created under the Sind Urban Immovable Property Tax Act and/or the rules framed thereunder?
- Sind Urban Immovable Property Tax Act
ORDER
ZAFFAR HUSSAIN MIRZA, J.-Learned counsel submits that on similar points as are urged in this petition, this Court had already granted leave vide C. P. SA. As. Nos. K-104 and K-114 of 1983. We accordingly grant leave to appeal in this petition to examine the following questions of law
(1) Whether it is possible for urban immovable property tax to be levied in the absence of any machinery provisions being present in the Act or in the rules thereunder under which the purported levy is being made ?
(2) Whether it is possible for urban immovable property tax to be levied in the absence of an assessing authority having been dull created under the Sind Urban Immovable Property Tax Act and/o the rules framed thereunder ?
The petitioners shall furnish security for costs in the sum of Rs. 2,500.
2. As regards the prayer for interim relief it is ordered that the impugned tax shall not be recovered subject to the condition that the petitioners furnish a bank guarantee for the payment of dues already accrued or accruing from time to time. Notice of the miscellaneous application shall issue to the respondents for an early date.
M. Z. M. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.