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2022 PLD 47 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2022 PLD 47 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2022
Reporter
PLD
Provisions referred to
S. 57; S. 56; S. 31; Stamp Act

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

VS Ss. 31, 40, 41, 56 & 57---Reference before High Court under S. 57 of the Stamp Act, 1899 ('the 1899 Act')---Pre-requisites---For maintaining a Reference the requirement of S.56 of Stamp Act, 1899 was such that if the Collector acting under S. 31 or 40/41 of the 1899 Act visualized a doubt as to the amount of duty with which any instrument was chargeable, he may draw up a statement of the case and refer it with its own opinion thereon for the decision of the Chief Revenue Authority---On receipt of such statement the Authority shall then consider the case and send copy of its decision back to the Collector who shall proceed to assess and charge the duty in conformity with such decision of the Chief Revenue Authority---Question could only arise for the purposes of a Reference if a Collector acting under S.31, or 40 or 41 of 1899 Act had any doubt as to the amount of duties with which any instrument was chargeable and in consequence whereof he would draw up statement of the case and refer it with his own opinion for an onward decision by the Chief Revenue Authority or in the alternate Chief Revenue Authority himself had taken a notice.

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