Haji MUHAMMAD SHAFI And Others vs WEALTH TAX OFFICER And Other
This matter concerns a petition for leave to appeal before the Supreme Court of Pakistan, challenging the validity of the Wealth Tax Act, 1963. The petitioners raised significant legal questions regarding the constitutionality of the Act and the legality of concurrent taxation by both the Federation and the Province on the same immovable property. Specifically, the Court identified two core issues for authoritative determination: first, whether the Wealth Tax Act, 1963, is ultra vires the Constitution of Pakistan; and second, whether the imposition of tax on the same immovable property by both the Federation under the Wealth Tax Act, 1963, and the Province under the West Pakistan Urban Immovable Property Tax Act, 1958, constitutes double jeopardy and is therefore illegal. Finding these questions worthy of consideration, the Supreme Court granted leave to appeal, directing that the appeal be heard on the existing record while permitting the parties to file additional documentation if necessary.
- Is the Wealth Tax Act, 1963, ultra vires the Constitution of Pakistan?
- Does the imposition of tax on the same immovable property by both the Federation and the Province constitute double jeopardy and illegality?
- Wealth Tax Act, 1963
- West Pakistan Urban Immovable Property Tax Act, 1958
ORDER
1. ABDUL KADIR SHAIKH, J.---After hearing the learned counsel for the parties we feel that an authoritative decision of this Court on the following and other questions raised in the petition deserve consideration:---
(1) Whether Wealth Tax Act, 1963. Is ultra vires of the Constitution?
(2) Whether in view of the fact that the tax is imposed by the Federation under Wealth Tax Act, 1963, as well as by the Province under West Pakistan Urban Immovable Property Tax Act, 1958, on the same immovable property, this is the case of double jeopardy and thus illegal.
2. Leave to appeal is granted. Security Rs.5,000. Appeal will be heard on the present record, but it is open to the parties to file additional documents, if any.