Khan Bahadur Mian FEROZ SHAH (REPRESENTED BY 10 HEIRS) vs THE — 1970 PLD 83

Citation: 1970 PLD 83

Court: Peshawar High Court

Year: 1969

Decision Date: 1969-12-31

Parties: Khan Bahadur Mian FEROZ SHAH (REPRESENTED BY 10 HEIRS) vs THE JUDGMENT

Headnotes

Case cited as PLD 1970 Peshawar 83

Judgment Text

Court Name: Peshawar High Court Judge(s): Qaisar Khan, Shah Zaman Babar Title:Khan Bahadur Mian FEROZ SHAH (REPRESENTED BY 10 HEIRS) vs THE JUDGMENT Reported As: PLD 1970 Peshawar 83 Result: Reference answered in the affirmative Judgment JUDGMENT SHAH ZAMAN BABAR, J.---This is a reference under section 66(I) of the Income-tax Act, 1922, by the Income-tax Appellate Tribunal, Pakistan, Lahore, which arises from the matter of Income-tax assessm ent of Messrs Khan Bahadur Mian Firoze Shah Kakakhel (now dead and represented by his legal representatives) for the years 1956-57 and 1957-58. 2. The facts of the case, in brief, are as under :- By a Tamliknama executed on 19th May 1955, and registered on 7th July 1955, K. B. Mian Firoze Shah transferred certain house properties in favour of his four sons, including his two sons Ajmal Shah and Tajammul Shah, then minors. The literal translation of the relevant portion of the Tamliknama is as follows :- "I, Khan Bahadur Mian Feroze Shah son of Khan Bahadur Mian Rahim Shah (deceased) case Kaka Khel, am resident of Saddar Bazar Nowshera Cantt., Tehsil Nowshera, District Peshawar. I have grown old and infirm. Residential property being on the one hand large and on the other hand situated at different stations, I am unable personally to manage for its repairs, letting out and collecting rent etc. Ultimately this property of nine is to devolve upon my heirs. My heirs are a few wives and children from a few of my wives. If this property of…

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