1. IFTIKHAR MUHAMMAD CHAUDHRY, C.J. After hearing learned counsel we are of the opinion that learned High Court has relied upon the judgment in the case of K.S. Krishna Rao v. Commissioner of income tax, Andhra Pradesh (1991 PTD 286 Supreme Court of India, but the issue discussed therein is different from the issue involved in this case namely whether the Tax is to be charged on total lease money of each plot received in advance in the year in wich such lease money was received by the respondent or it is to be charged proportionately on each plot per year in respect of the plot leased out by the respondent etc. When we confronted learned counsel for parties with this distinction, they both agreed for remand of the cose to the learned Peshawar High Court, Peshawar for fresh decision of-the appeals in accordance with law after providing opportunity of hearing to all concerned.
2. IFTIKHAR MUHAMMAD CHAUDHRY, C.J. After hearing learned counsel we are of the opinion that learned High Court has relied upon the judgment in the case of K.S. Krishna Rao v. Commissioner of income tax, Andhra Pradesh (1991 PTD 286 Supreme Court of India, but the issue discussed therein is different from the issue involved in this case namely whether the Tax is to be charged on total lease money of each plot received in advance in the year in wich such lease money was received by the respondent or it is to be charged proportionately on each plot per year in respect of the plot leased out by the respondent etc. When we confronted learned counsel for parties with this distinction, they both agreed for remand of the cose to the learned Peshawar High Court, Peshawar for fresh decision of-the appeals in accordance with law after providing opportunity of hearing to all concerned.
3. Appeals are allowed, impugned judgment is set aside, cases are remanded to the Peshawar High Court, Peshawar for decision afresh in accordance with law after providing opportunity of hearing to all concerned within d period of six weeks after receipt hereof.