MUHAMMAD ASLAM vs FEDERAL BOARD OF REVENUE through Chairman, Lahore Ss — 2022 PTD 1510 LAHORE-HIGH-COURT-LAHORE

Case information

Citation: 2022 PTD 1510 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2022
Reporter: PTD
Parties: MUHAMMAD ASLAM vs FEDERAL BOARD OF REVENUE through Chairman, Lahore Ss
Subject matter: Tax & Customs
Provisions referred to: S. 236C; Punjab Land Revenue Act (XVII of 1967); Income Tax Ordinance

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

MUHAMMAD ASLAM VS FEDERAL BOARD OF REVENUE through Chairman, Lahore Ss.133(1) & 236C---Punjab Land Revenue Act (XVII of 1967), Ss. 42 & 45---Advance income tax---Mutation of inheritance---Fait accompli, principle of---Applicability---Petitioner assailed demand of withholding tax on transfer of land through inheritance---Validity---Mutation did not confer on anyone any right in any property as revenue record was maintained only for realization of land revenue and did not by itself confer any title on anyone---Efflux of time does not extinguish any right of inheritance because on death of owner of property, all co-inheritors, immediately and automatically become co-sharers in the property---Succession to property of propositus becomes fait accompli immediately after his demise and it does not need intervention of any of the functionaries of revenue department---Upon death of predecessor-in-interest, petitioner became owner of property by operation of Personal Law---Such transfer of right had no relation with incorporation of mutation, therefore, counting of period of 3 years or 5 years for the purposes of advance income tax as per provisions of S.236C of Income Tax Ordinance, 2001, would start from date of death of deceased and not from date of mutation---Constitutional petition was allowed in circumstances.

Other judgments reported in 2022 PTD

2022 PTD 683 SUPREME-COURTNAUBAHAR BOTTLING COMPANY (PVT.) LIMITED VS FEDERATION OF PAKISTAN through Revenue Division Ministry of Finance Scope---Judgment is an autho…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.19---General power to exempt from customs…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad Precedent---Constitution of a larger Bench-…
2022 PTD 1860 KARACHI-HIGH-COURT-SINDHIMAD SAMAD VS FEDERATION OF PAKISTAN through Secretary Commerce, Ministry of Commerce, Islamabad S.3---Power to prohibit or restrict imports…
2022 PTD 1665 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANNAVEED ENTERPRISES, FAISALABAD VS The COMMISSIONER INLAND REVENUE (APPEALS), RTO, FAISALABAD Ss. 3 & 7---Scope of sales tax---Determination…
2022 PTD 1010 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTANCOMMISSIONER INLAND REVENUE, ZONE-I, RTO, FAISALABAD VS AL-SEHAR MANUFACTURER (PVT.) LTD., FAISALABAD S.45B---appeal---Inquiry---Scope---Com…

Back to the case-law library · Search Pakistani case law in Urdu or English