Mst. ZUMARAD SIDDIQUE vs PROVINCE OF PUNJAB through Chief Secretary, Government of Punjab Ss

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Mst. ZUMARAD SIDDIQUE VS PROVINCE OF PUNJAB through Chief Secretary, Government of Punjab Ss. 2(8), 56 & Schedule-I, arts.23 & 35---Punjab Finance act (XLI of 2012), S. 6---Capital Value Tax, imposing of---Principle---Lease deed---Chief Revenue Officer---Jurisdiction and powers---Petitioners challenged the validity and imposition of Capital Value Tax (CVT), enforced through S.6 of Punjab Finance act, 2012 and demanded at the time of registration of instruments of lease of immovable properties falling within the limits of Cantonment---authorities contended that instruments of lease, extending leases over immovable property for twenty years and more, were subject to duty computable under art. 23 of Schedule-I to Stamp act, 1899---Plea raised by petitioners was that instruments of lease were liable to be charged for stamp duty under art. 35 of Schedule-I to Stamp act, 1899---Validity---Chief Revenue authority, defined under S. 2(8) of Stamp act, 1899, is Senior Member Board of Revenue, who possesses jurisdiction and power to examine and express opinion qua the instrument, in terms of S. 56 of act, 1899---Chief Revenue authority, in terms of S. 57 of Stamp act, 1899, is otherwise competent to state a case for opinion of High Court---High Court restrained from expressing its opinion with respect to chargeability of instruments, for the purposes of stamp duty and opted to resort to statutory mechanism provided in the law and referred the matter to Chief Revenue authority---High Court clarified that treatment extended, status conferred, or rights assigned through instruments of lease under other statutes were not subject matter of controversy---To avoid complication, High Court contextualized the controversy and defined the scope of question referred for determination to Chief Revenue authority and framed the question, "what amount of stamp duty is payable against subject matter instruments of lease under art. 35 of Schedule-1 to Stamp act, 1899; and whether any such instrument of lease could be brought within the scope of art. 23 of Schedule-I to Stamp act, 1899; and if so, what are those distinguishing conditions embodied in the instrument(s)"---Constitutional petition was disposed of accordingly.

Mst. ZUMARAD SIDDIQUE vs PROVINCE OF PUNJAB through Chief Secretary, Government of Punjab Ss — 2024 PTD 644 LAHORE-HIGH-COURT-LAHORE

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