' The revision of assessm ent of the petitioner's property bearing No.B-9-6-S-218, Chowk Pir Bahar Shah, Sheikhupura, made under the Urban Immovable Property Tax Act, 1956, by the Taxation Authorities has been called in question through this writ petition.
2. The learned counsel for the petitioner has been heard. In reply to his submissions, the learned Additional Advocate-General has also addressed the Court. Both the sides agree that the issues raised by them call for some factual enquiry and for determination thereof the E.T.O. Would be the proper forum. In this view of the matter, the learned Additional Advocate-General has no serious objection if the case is sent back to the Assessing Authority.
3. This writ petition is, therefore, accepted and the impugned orders are declared to be without lawful authority with the result that the objections filed by the petitioner against the revision of the assessm ent shall be treated as pending and dispose of afresh in accordance with law. It shall be open to him to raise any objection against the revision of the assessment within the frame-work of law including the one rested on the judgment reported as Gulzar M. Chughtai v. The Commissioner, Lahore Division and 2 others PLD 1977 Lah.
1060. The parties are left to bear their own costs. 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.