MUNICIPAL COMMITTEE And 3 Others vs MUHAMMAD RAMZAN
This matter arises from a petition for leave to appeal filed by the defendant Municipal Committee against the dismissal of their civil revision by the High Court in a suit for recovery of damages. The respondent's suit was founded on the assertion that despite an exemption from a tax known as Chhajja Tax, he was subsequently compelled to pay it, causing humiliation and insult. The trial court dismissed the suit, but the appellate court allowed the respondent's appeal, and the High Court dismissed the petitioners' civil revision. Upon hearing the learned counsel, the Supreme Court considered the controversy a fit case for further examination and granted leave to appeal, directing the appeal to be prepared on the existing record with instructions for the parties to file essential documents necessary for the disposal of the appeal.
- Does the wrongful demand of a tax previously exempted amount to humiliation and insult warranting damages?
- Whether leave to appeal should be granted against the concurrent findings of lower courts in a suit for recovery of damages?
ORDER
1. MUHAMMAD AFZAL ZULLAH, J.---Leave to appeal has been sought by the defendant's side in a suit for recovery of damages; against the dismissal by the High Court, of their Civil Revision.
2. The respondent's suit was based, as stated by the learned counsel, on the assertion that the petitioners having exempted him from the tax which has been described as Chhajja Tax, was subsequently made to pay the same. This as asserted from the respondent's side resulted in humiliation and insult to the said respondent. The suit was dismissed by the trial Court on the finding that the demand of tax did not amount to humiliation. However, the respondent's appeal was allowed and the petitioners' Civil Revision having been dismissed on similar grounds, as asserted by the respondent, leave to appeal has now been sought.
3. After hearing the learned counsel we consider it a fit case to further examine the aforestated controversy as also to consider the points raised in this petition, leave to appeal is granted.
4. The appeal shall be prepared on the present record with direction to the parties to file all essential documents which would be necessary for disposal of appeal.