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ABDUL HAMEED vs PROVINCE OF THE PUNJAB arts — 2022 CLC 1083 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 CLC 1083 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
CLC
Parties
ABDUL HAMEED vs PROVINCE OF THE PUNJAB arts
Subject matter
Constitutional
Provisions referred to
S. 6

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

ABDUL HAMEED VS PROVINCE OF THE PUNJAB arts.4, 10-a & 25---Punjab Finance act (XLI of 2012), S.6 [since omitted]---Punjab Finance act (VI of 2010), S.6 [since omitted]---Right of individuals to be dealt in accordance with law---Right to fair trial---Equality of citizens---Recovery of Capital Value Tax (CVT)---Due process---Condemned unheard---Scope---Petitioners were aggrieved of issuance of notices by Sub-Registrar for payment of CVT which could not be collected in full at the time of registration of documents---Validity---Impugned notice(s) seeking payment of deficiency of the CVT were not sustainable in the eyes of law for the reason that the same had been issued without providing a right of personal hearing to the petitioner(s), without determination of the amount due mentioned therein as stipulated under the law and without considering the exemptions contained in the applicable law---Impugned notice(s) were illegal and of no legal effect as the same had been issued without lawful authority and in violation of due process of law---Fresh proceedings could be initiated against the petitioner(s) for the recovery of deficient amount of the CVT in accordance with law provided there was a valid assessment order---Constitutional petitions were allowed.

Other judgments reported in 2022 CLC

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