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Initializing Secure Chambers
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Initializing Secure Chambers
Petitioner: GOVERNMENT OF SINDH through Secretary/ Director-General, Excise and Taxation and another VS Respondent: MUHAMMAD SFIAFI and others
Court Name: Supreme Court of Pakistan Judge(s): Iftikhar Muhammad Chaudhry, Syed Deedar Hussain Shah Title:GOVERNMENT OF SINDH through Secretary/ Director-General, Excise and
Taxation and another vs MUHAMMAD SFIAFI and others Case No.: Civil Petition No,852-K of 2001 Date of Judgment:2002-12-23 Reported As: 2004 SCMR 565 Result: Leave granted Judgment ORDER ' IFTIKHAR MUHAMMAD CHAUDHRY, J.---This petition for leave to appeal is directed against the judgment dated 24th August, 2001 passed by High Court of Sindh, Karachi whereby Constitutional petition filed by respondent No,1 has been allowed. 2. We have heard learned counsel for parties and have also gone through the record so made available. 3. Leave to appeal is granted, inter alia, to consider:-- (a) Whether under section 4(a) of the Urban Immovable Property Tax Act, 1958, the property owned by the Evacuee Trust Property Board which is in possession of respondent Muhammad Shafi is exempt from the tax? (b) Whether the learned High Court had rightly applied the principle of law discussed by this Court in the case of Mehran Associates Ltd. v. Commissioner of Income Tax, Karachi 1993 SCM R 274: 1993 PTD 69? 3. Civil Miscellaneous Application No,157-K of 2002 is allowed. Operation of impugned judgment dated 24th August, 2001 passed by Division Bench of the High Court of Sindh at Karachi in Constitutional Petition 1807-D of 1999 is suspended till final disposal of the appeal, arising out of instant petition. Office is directed to fix this appeal at an early date, subject to soliciting necessary approval from Honourable Chief Justice.