KUNDAN BIBI AND 4 OTHERS vs WALAYAT HUSSAIN, CONTROLLER OF ESTATE — 1964 PLD 4614

Citation: 1964 PLD 4614

Court: Lahore High Court

Year: 1970

Decision Date: 1970-12-31

Parties: KUNDAN BIBI AND 4 OTHERS vs WALAYAT HUSSAIN, CONTROLLER OF ESTATE JUDGMENT

Headnotes

Case cited as PLD 1964 SC 4614

Judgment Text

Court Name: Lahore High Court Judge(s): Sardar Muhammad Iqbal, Muhammad Munir Farooqi Title:KUNDAN BIBI AND 4 OTHERS vs WALAYAT HUSSAIN, CONTROLLER OF ESTATE JUDGMENT Reported As: PLD 1971 Lahore 360 Result: Petition accepted Judgment JUDGMENT SARDAR MUHAMMAD IQBAL, J.--Briefly stated the facts of the case are that Mahmood Khan Goshwari, a resident of Dera Ghazi Khan died on the 3rd of February 1956 leaving behind five heirs who are petitioners in this petition. After his death, a notice was issued to them to submit accounts regarding property, mostly comprising of agricultural land, by the Controller of Estate Duty. The petitioners declared the value of the estate at Rs, 86,637.60 but the Controller not being satisfied with this valuation, started proceedings under section 58-A of the Estate Duty Act, 1950, for the purposes of determining the value of the property. On the 1st of May 197 when the enquiry started, the petitioners' counsel tried to secure adjournment on the ground that in the absence of his client he was not in a position to produce evidence regarding determination of the value of the property. His prayer was rejected. The counsel also raised a question about the jurisdiction of the Controller to hold enquiry but that also met the same fate. About a fortnight later, Mst. Kundan Bibi, widow of the deceased, received an order of the Controller assessing the value of the estate at Rs, 2,13,237,00. The heirs of the deceased thereupon filed the present petition…

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