NESTLE PAKISTAN LIMITED vs SUB-REGISTRAR, NISHTAR TOWN, LAHORE Ss — 2024 PLD 94 LAHORE-HIGH-COURT-LAHORE

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NESTLE PAKISTAN LIMITED VS SUB-REGISTRAR, NISHTAR TOWN, LAHORE Ss. 2(22a), (22B) & (23a)---Stamp duty, short levy of---Impounding of document---Public office---Jurisdiction of Local Commission---Duty on service charges---Scope---Petitioner company was aggrieved of impounding of document by Local Commission on behalf of Sub-Registrar for short levy of stamp duty---Validity---Public office was an office maintained out of national exchequer and public officer was paid from national exchequer---Status of Local Commission was that he had not been paid out of the national exchequer rather he received fee determined by Sub-Registrar, in consultation with the party concerned---Local Commission could not be considered as in-charge of a public office for the purpose of Stamp act, 1899---Local Commission had no authority to impound any document handed over to him for completion---Local Commission was to act on behalf of a Sub-Registrar but in case of any omission or commission, instead of taking action by himself, Local Commission was bound to report the matter to Sub-Registrar---Status of Local Commission was that of a representative of Sub-Registrar---Petitioner company was not liable to pay stamp duty in lieu of the amount to be paid by it to the lessor, in lieu of service charges---after deposit of Rs. 50,44,378/- by petitioner company, Sub-Registrar had no authority to impound lease deed---High Court set aside orders passed by Sub-Registrar impounding the lease deed and that of Registrar rejecting representation of petitioner company---High Court directed Sub-Registrar to register Lease Deed of petitioner company and return the original---Constitutional petition was allowed accordingly.

NESTLE PAKISTAN LIMITED vs SUB-REGISTRAR, NISHTAR TOWN, LAHORE Ss — 2024 PLD 94 LAHORE-HIGH-COURT-LAHORE

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