Tax on the transfer of property in Pakistan

Citation Name : 2009 SCMR 1070 SUPREME-COURT

Side Appellant : TEHSIL MUNICIPAL ADMINISTRATION

Side Opponent : NOMAN AZAM

R. 3—Punjab Local Governments (Taxation ) Rules, 2001, R.9(2)–Constitution of Pakistan (1973), Art.185(3)—Tax on transfer of immovable property-–Taxes and fees would take effect from the date of publication of notifications in the official gazette—Tax law s could not be applied retrospectively—Although powers had been given to the Local Councils to give a date for enforcement of the tax proposals, yet those could not be exercised so as to give retrospective effect to tax proposals/law s—Where the Local Council tried to give retrospective effect to the notification, R.9(2) of the Punjab Local Governments (Taxation ) Rules, 2000 was not applicable, as the action of the Local Council was violative of the established law –-Principles-–Petition for leave to appeal was dismissed