1. MUHAMMAD YAQUB ALI, J.-Petitioner is the owner of a residential building situated in Karachi. He leased it out to Siemens (Pakistan) Engineering Company Limited in 1952 on the stipulation that municipal taxes will be paid by the lessee. It appears that in 1960 the building was assessed to tax and demand notices A/ 1 to A/8 were issued to the petitioner who thereupon lodged objections with the Chairman, Karachi Municipality, one the question of quantum alone. The objections were rejected whereupon the tax due was paid by the said tenant of the petitioner to the Municipality.
2. The petitioner then finally ,q moved the High Court in writ jurisdiction on the ground that proper procedure was not adopted in assessing the tax. The petition was dismissed in limine as the admitted position was that under the agreement of lease municipal taxes were payable by the lessees and they had in fact paid the amount claimed in the notices A/1 to A/8. The petitioner was therefore not an aggrieved person within Article 98 of the Constitution.
3. The view adopted by the High Court appears to be unexcep--tionable more so as the objections raised by the petitioner were confined to quantum of tax while in writ petition the levy was challenged on the ground that proper procedure was not adopted by the taxing authorities.
4. The petition for leave to appeal is dismissed. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.