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Petitioner: MIAN FARID KHAN VS Respondent: THE STATE
P L D 1959 W
P L D 1959 W. P. (Rev.) 14
Before H. A. Majid, Member, Board of Revenue, West Pakistan
Mian FARID KHAN and others‑Petitioners
Versus
THE STATE‑Respondent
Appellate Side No. 112 of 1955‑56, decided on 22nd January 1957. District Bahawalnagar.
Agricultural Income Tax‑--
Legal owner is to be taxed according to law.
ORDER
The Khasra Girdawari entries dating back to 1954 in certain estates show that the land for the assessee was held by his sons (the present appellants) in independent possession and was culti vated under their supervision. This fact may, indicate that the father had decided to make over the ownership of particular areas to particular sons but the entries do not show that he had in fact done so. I am in the present case concerned with the question who was the legal owner of the said properties in the years 1949‑50 and 1950‑51. There is no evidence at all to show that the appellants had obtained the ownership of the said properties during those two years. They entered into some sort of a document in April 1956, and stated therein that some of the properties of their father had been transferred to them during his lifetime as early as 1944. Such a document, however, cannot be evidence of the present appellants' claim in this case. They cannot take advantage of a document which purports to save them from some taxation during the past period.
In the above circumstances, I consider that the appellants have been taxed correctly for the years 1949‑50 and 1950‑51 vide the order of the Deputy Commissioner dated 15‑1‑55. I, therefore, dismiss their appeal in toto.
K. M. A. Appeal dismissed.