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

Case information

Citation: 2024 PTD 644 LAHORE-HIGH-COURT-LAHORE
Court: Lahore High Court
Year: 2024
Reporter: PTD
Parties: Mst. ZUMARAD SIDDIQUE vs PROVINCE OF PUNJAB through Chief Secretary, Government of Punjab S
Provisions referred to: S. 6; Punjab Finance 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

Mst. ZUMARAD SIDDIQUE VS PROVINCE OF PUNJAB through Chief Secretary, Government of Punjab S. 6 (2)(g)---Expression 'recorded value'---Connotation---Expression 'recorded value' as defined under S.6(2)(g) of Punjab Finance Act, 2012, caters a situation where recorded value is less than the value of property specified in valuation table notified by Collector of the district---Same analogy is applicable in cases where instruments contain no recorded value or quantum of consideration---No other construction can be construed as it would extend premium vis-à-vis instruments, wherein recorded value or consideration amount is missing, and such interpretation would tantamount to playing fraud on the statute.

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