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1991 SCMR 134

Haji MUHAMMAD SHAFI And Others vs WEALTH TAX OFFICER And Other

Citation1991 SCMR 134
CourtSupreme Court of Pakistan
Case No.Constitution Petition No.D-364 of 1984Civil Petition for Leave to Appeal
Date1990-09-27
Judge(s)Saad Saood Jan, Abdul Qadir Sheikh
ResultLeave granted

ORDER

1. ABDUL KADIR SHAIKH, J.---After hearing the learned counsel for the parties we feel that an authoritative decision of this Court on the following and other questions raised in the petition deserve consideration:---

(1) Whether Wealth Tax Act, 1963. Is ultra vires of the Constitution?

(2) Whether in view of the fact that the tax is imposed by the Federation under Wealth Tax Act, 1963, as well as by the Province under West Pakistan Urban Immovable Property Tax Act, 1958, on the same immovable property, this is the case of double jeopardy and thus illegal.

2. Leave to appeal is granted. Security Rs.5,000. Appeal will be heard on the present record, but it is open to the parties to file additional documents, if any.

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