GHAZANFAR AMIN vs PROVINCE OF PUNJAB Ss — 2025 CLC 1961 LAHORE-HIGH-COURT-LAHORE

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GHAZANFAR AMIN VS PROVINCE OF PUNJAB Ss. 6(3) & 6(17)---Capital Value Tax on immovable property---General power of attorney---Principle "noscitur a sociis"---Petitioner was aggrieved of refusal of revenue authorities from issuing Fard Malkiat (revenue record) on the plea that Capital Value Tax ('CVT') had not been paid on general power of attorney issued in his favour---Validity---Legislature in S. 6(3) of Punjab Finance Act, 2012 talked about acquisition of immovable property and had used term "power of attorney" alongside other methods such as purchase, gift, exchange, surrender, relinquishment and lease---By applying principle of "noscitur a sociis", it could be inferred that the Legislature intended to impose CVT specifically on a general power of attorney when an individual had acquired immovable property through it and not otherwise---Transfer of ownership for immovable property involves a registered instrument, as mandated by Registration Act, 1908---Such instrument needs registration with Registrar of Documents, requiring payment of stamp duty under Stamp Act, 1899 and a registration fee---This is a straightforward process but an alternative method has emerged in recent years, moving away from the Registrar of Documents---This alternative facilitates private property transfers using documents like transfer letters, agreements to sell and power of attorneys---Provision of S. 6(17) of Punjab Finance Act, 2012 mandates that if CVT is not collected from the person liable to pay it, the outstanding amount may be recovered from him as arrears of land revenue following the procedure outlined in Land Punjab Revenue Act, 1967---Sub-Registrar was not empowered to prohibit issuance of Fard Malkiat to property owner without an injunctive order or attachment order by a Court or competent authority---High Court set aside the order of Sub-Registrar prohibiting issuance of Fard Malkiat to petitioner, as the same was without lawful authority---Constitutional petition was allowed accordingly.

GHAZANFAR AMIN vs PROVINCE OF PUNJAB Ss — 2025 CLC 1961 LAHORE-HIGH-COURT-LAHORE

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