' ABDUL SHAKOOR PARACHA, J.---Learned counsel for the petitioner states that petitioner offered the highest bid of Rs,40,200,000 for the purchase of federal lodges in Murree which was accepted by the competent authority. Thereafter, the sale-deed was executed on 17-4-2002. Petitioner submitted application on 17-10-2002 for payment of the tax under Punjab Local Government (Tax on Transfer of Immovable Property) Rules, 2001. Neither the tax has been determined nor the application so submitted by the petitioner has yet been decided. Therefore, the sale-deed has not been entered in the relevant record of the respondent committee.
2. Conversely, learned counsel for respondent states that petitioner offered the highest bid of the above said land which was accepted by the competent authority. The bargain was completed during the year 1998, therefore, he is liable to pay the tax under sub-rule 3 of rule 4 of the Punjab Local Council (Tax on Transfer of Immovable Property) Rules, 1981. Adds that since tax determined and demand created under rule 4(3) ibid is appealable under rule 8, therefore the writ petition is not maintainable as the petitioner has alternative and adequate remedy available under the law.
3. Confronted with this position, learned counsel for the petitioner asserted that yet no order has been passed by the authority, tax cannot be demanded from the petitioner. In this view of the matter, I hold that this writ petition is not maintainable. Application submitted by the petitioner on 17-4-2002 for determination of the tax under the Punjab Local Government (Tax on Transfer of Immovable Property) Rules, 2001, if any, shall be decided at the first instance, while dilating upon the controversy of the petitioner's tax the Taxation Officer shall also attend the question of applicability of the rules and prevailing rate of tax at the relevant time of sale. Thereafter, the petitioner shall be at liberty to avail the remedy of appeal under rule 8 or any further remedy available to him under the law. With this observation, this writ petition is disposed of.