Sales Tax exemption granted vide S.R.O. No.165(I)/2010, dated 10-3-2010-

Citation Name : 2015 PTD 1058 ISLAMABAD
Side Appellant : BANNU WOOLLEN MILLS LTD.
Side Opponent : FEDERATION OF PAKISTAN
S. 13(2)---Constitution of Pakistan, Art.199---S.R.O. No.165(I)/ 2010, dated 10-3-2010---S.R.O. No.180(I)/2011, dated 5-3-2011---Constitutional petition---Sales Tax exemption granted vide S.R.O. No.165(I)/2010, dated 10-3-2010---Petitioner impugned actions of the Department whereby the petitioner was denied concession/sales tax exemption available vide S.R.O. No.165(I)/2010 dated 10-3-2010 on the basis that S.R.O. 180(I)/2011 dated 5-3-2011 which superseded S.R.O. No.165(I)/2010 dated 10-3-2010 and reduced the rate of the exemption; was applicable to the petitioner---Contention of the petitioner was that vide judgment of the Peshawar High Court in Writ Petition declared on 23-12-2014 reported as 2015 PTD 734; S.R.O. No.180(I)/2011, dated 5-3-2011 was declared illegal and that the said judgment was a judgment in rem and not in personam, therefore the petitioners were entitled to the benefit of the S.R.O. 165(I)/2010 dated 10-3-2010---Held, that the effect of the judgment of the Peshawar High Court was that S.R.O. 180(I)/2011, dated 5-3-2011 was illegal and the operation of the judgment of Peshawar High Court was in rem; and petitioners were entitled to the benefit under S.R.O. No. 165(I)/2010, dated 10-3-2010---Constitutional petition was allowed, accordingly.

Citation Name : 2015 YLR 1475 BOARD-OF-REVENUE-PUNJAB
Side Appellant : RUPALI POLYSTER LTD.
Side Opponent : The STATE
S. 3---Settlement Scheme No.1---Transfer of Property Act (IV of 1882), S.41---Transfer of evacuee property---Application for issuance of certified copy of Permanent Transfer Deed---Applicant had claimed that, property in question was originally, transferred in favour of a female under Settlement Scheme No.1 being claimant displaced person, who sold it to another person, and finally it was purchased by applicant vide registered sale deed---Applicant wanted verification of title documents of the property---Settlement Department had reported that file of property in question was not available in the office---Name of evacuee owner of property (non-muslim) which existed in the revenue record, did not match with the name entered on the PTD ---Office had reported that there was overwriting on the entries, which had made the document doubtful---Compensation Books, from which transfer price of the property was adjusted, neither were available with applicant nor in the official record---Challan regarding payment of price, was not verified by the Treasury Office---Applicant was given ample opportunity to provide requisite record in support of his version, but he could not produce the same---Contention of applicant that after issuance of PTD , the Settlement Department had become "functus officio", had no weight, because, if the transfer of property was obtained by practising fraud, order of transfer being void would remain open to scrutiny by forums concerned---Contention of the applicant that he was bona fide purchaser on the basis of registered deed was repelled, because credentials of the original transferee of the property in question, were not verified, which made the title defective---Applicant, who had come into the shoes of his vendor, could not be better off, and would sink and survive with him---Defective title could not become perfect with its transfer---Applicant was not entitled for issuance of certified copy of PTD in question and his application was dismissed, in circum-stances---Suit property was in possession of Central Government and stood in its name---Secretary (Settlement and Rehabilitation) was directed to take appropriate steps for disposal of the same as provided under Evacuee Property and Displaced Persons Laws (Repeal) Act, 1975.