P L D 1983 KARACHI 76
GOLDEN INDUSTRIES LTD.
PROVINCE OF SIND AND OTHERS
Per Munawar Ali Khan, J.
(a) Constitution of Pakistan (1973) Articles 115, 199, 142 & 15:
Articles 115(2)(a)(f) & 142(c) read with Rules of Procedure (Sind Assembly), Chapter XI & XIV — West Pakistan Urban Immovable Property Text Act (V of 1958), Sections 3(1), (2), 5, 7, 8 & 18 — Assessment of property tax — Legislation of Section 8-A of Act of 1958, validating and enforcing valuation list providing basis for assessment of property tax — Held, essentially a financial legislation and, therefore, rightly got through assembly as a part and parcel of “money bill” and correctly and validly enacted in Finance Act — (Legislation) [pp. 85, 86] A et seq & B
Article 142 — Legislation powers of Parliament and Assembly — Legislation — Mala fide — Held, legislation cannot be struck down on ground of malafides on part of legislation — (Legislation) [p. 88] C
AZAD GOVERNMENT OF THE STATE JAMMU & KASHMIR V. BRIG. MUHAMMAD ASLAM KHAN PLD 1981 AJ & K 71. Ref. STATE V. ZIAUR REHMAN PLD 1973 SC 49; FEDERATION OF PAKISTAN V. SAEED AHMAD PLD 1974 SC 151; PIR SHAH MARDAN SHAH V. CHIEF LAND COMMISSIONER, SINDH PLD 1974 KARACHI 375. Distinguished.
Article 25 — West Pakistan Urban Immovable Property Tax Act (V of 1958), Section 8-A [as inserted by Sind Finance Act (VII of 19771)] read with Section 5 — Assessment of property tax — Equality before law — Valuation list validated and extended by Section 8-A of Act only to industrial units of Karachi rating area — Classification resulting from such legislation — Held, not discriminatory but natural and reasonable and does not offend against Article 25 of Constitution – (Interpretation of
statutes). [pp. 88, 89] D et seq & E
JIBENDRA KISHORE ETC. V. PROVINCE OF EAST PAKISTAN PLD 1957 SC 9. Ref.
Article 142 read with Article 12 — West Pakistan Urban Immovable Property Tax Act (V of 1958), Section 8-A [as inserted by Sind Finance Act (VII of 1977)] — Sovereign power of Legislature to legislate — Retrospective legislation — Prohibited only in respect of punishment — Provision of Section 8-A of Act — Held, intra vires of Provincial Assembly and Constitution – (Legislation – Vires of statute) [pp.90,91]Fetseq&G
COMMISSIONER OF INCOME-TAX (EAST), KARACHI V. EBRAHIM D. AHMED PLD 1982 KARACHI 470; I.T.O. V. SULEMAN BHAI JIWA PLD 1970 SC 80; MAMUKANJAN COTTON FACTORY V. PUNJAB PROVINCE PLD 1975 SC 50; AMINULLAH V. PANNU RAM PLD 1967 SC 289. Ref.
Article 199 — Writ jurisdiction — Question of fact — Held, cannot be answered by High Court by exercising its constitutional jurisdiction — (Jurisdiction – Question of fact) [p. 93]H
Article 199 — read with west Pakistan Urban Immovable Property Tax Act (V of 1958), Section 1- — Writ jurisdiction — Alternate adequate remedy — Remedy by way of appeal or revision open to petitioner against assessment of property tax and Section 10 of Act — Held, High Court cannot assume role of appellate or revisional jurisdiction in such case — (Writ – Appeal (civil) – Revision (civil)) [p. 93] I