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PROVINCE OF PUNJAB vs Mian GOHAR MUBASHAR HAMEED S — 2022 CLC 379 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2022 CLC 379 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2022
Reporter
CLC
Parties
PROVINCE OF PUNJAB vs Mian GOHAR MUBASHAR HAMEED S
Provisions referred to
S. 27-

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

PROVINCE OF PUNJAB VS Mian GOHAR MUBASHAR HAMEED S.27-a---Stamp duty---Valuation Table, notification of---"Duly notified", meaning of---Respondent challenged the notice issued by the petitioners for recovery of a mount being the deficient stamp duty calculated on the basis of Valuation Table issued by the Collector---Suit dismissed by Trial Court---appeal allowed---Petitioners (authorities) contended that vires of the Valuation Table were not challenged in the suit on the ground of not being duly "notified"---Held, that demand of stamp duty through impugned notice was declared to be unlawful, because the petitioners (authorities) had not produced any concerned officer before Trial Court to prove that the Valuation Table was published in Official Gazette/newspaper or made known to public by beat of drum/affixation at some conspicuous place/offices of the assistant Collectors, therefore, the same was not proved to have been duly notified on the relevant date to satisfy---at appellate stage, no application for additional evidence was filed by petitioners as to establish that Valuation Table was duly notified on relevant date---Revision petition was dismissed accordingly.

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