KHALIQ DAD RANA VS INCOME TAX APPELLATE TRIBUNAL, LAHORE, 2007 PTD-LAHORE-HIGH-COURT-LAHORE 671 (2006)

Wealth Tax Act (XV of 1963)---

---Ss. 3 & 27---Charge of wealth tax---Reference to High Court---Assessee filed eleven appeals before High Court arising from a consolidated order raising common question of law---Among said eleven appeals, nine were disposed of by a Division Bench of High Court, remanding all appeals. with direction to amend assessment order and charge Wealth Tax on the property of assessee only to the extent of his share in the property as determined in the civil court, after the agreement reached between assessee and other legal heirs on respective shares in the property---Remaining two appeals, which also involved identical question of law, were also disposed of in said terms.

Imtiaz Javaid for Appellant.

Khadim Hussain Zahid for Respondents.

Date of hearing: 21st September, 2006.

JUDGMENT

SH. AZMAT SAEED, J.---Through this judgment, it is proposed to dispose of LT.As. Nos. 393 of 1999 and 394 of 1999 arising from a consolidated judgment of the Tribunal and involving identical question of law.

2. The appellants are assessees under the Wealth Tax Act, 1963 assessees filed eleven appeals before this Court arising from the same consolidated order, dated 26-9-1998 raising common question of law. Amongst the said eleven appeals, nine were disposed off by a Division Bench of this Court vide order, dated 13-12-2005, in the following terms:

"(6) In view of the statements of both the learned counsel and without dilating upon the merits of the case, we remand, all the A appeals with direction to amend the assessment order and charge wealth tax on tile property of the appellant only to the extent of his share in the property as determined in the Civil Court, after the agreement reached between the appellant and other legal heirs on respective shares in the property. In terms of the directions given, the appeals are disposed of."

3. The appeals in hand are the remaining two appeals, which also involve identical question of law, consequently, these two above-mentioned appeals are also disposed of in the above terms.

H.B.T./K-70/K??????????????????????????????????????????????????????????????????????????????????? Order accordingly.