ASAD ARFEEN vs PROVINCE OF PUNJAB S — 2022 PTD 1441 LAHORE-HIGH-COURT-LAHORE

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ASAD ARFEEN VS PROVINCE OF PUNJAB S.8---Punjab Urban Immovable Property Tax Act (V of 1958), S.10---Punjab Luxury House Tax Rules, 2014, R.10---Constitution of Pakistan, Art. 199---Constitutional jurisdiction---Maintainability---Alternate remedy, availability of---Factual controversy---Scope---Petitioner invoked constitutional jurisdiction of High Court against recovery notice for payment of luxury house tax---Validity---Right of appeal was provided to the petitioner under S.10 of the Punjab Urban Immovable Property Tax Act, 1958 read with R.10 of the Punjab Luxury House Tax Rules, 2014---Factual controversy involved in the matter could be resolved by the High Court while exercising jurisdiction under Art.199 of the Constitution---Constitutional petition was disposed of with a direction to the department to entertain the objections of the petitioner and in the meanwhile, no coercive measures for recovery were to be taken against the petitioner. S.8---Punjab Luxury House Tax Rules, 2014, R.4---Luxury house tax---Duties and powers of assessing authority---Scope---Petitioner invoked constitutional jurisdiction of High Court against the recovery notice for payment of luxury house tax---Validity---Luxury tax had been imposed on the petitioner by the department while ignoring the procedure laid down under S. 8 of Punjab Finance Act, 2014 and R. 4 of Punjab Luxury House Tax Rules, 2014---Constitutional petition was disposed of with a direction to the department to entertain the objections of the petitioner and in the meanwhile, no coercive measures for recovery were to be taken against the petitioner. arts.4, 23 & 24---Right of individuals to be dealt in accordance with law---Provision as to property---Protection of property rights---Scope---It is an inalienable right of every citizen to be treated in accordance with law and no action detrimental to his life, liberty, reputation or property shall be taken except as per law. art.10-a---Right to fair trial---Scope---article 10-a of the Constitution protects civil rights and obligations of all the citizens in granting them a fair trial and due process.

ASAD ARFEEN vs PROVINCE OF PUNJAB S — 2022 PTD 1441 LAHORE-HIGH-COURT-LAHORE

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