2695/2017 Const. P. Syed Muhammad S/o Muhammad Anwar (Petitioner) V/S Noorullah & Others (Respondent)
Sindh High Court
Bench: Hon'ble Chief Justice Mr. Justice Muhammad Shafi Siddiqui(Author)
Order Date: 08-APR-21
-The petitioner while making such statement of alleged purchase has not realized the burden he took over. There is a marked difference in the probative value of entering into possession for the first time as tenant, and continuing in possession with claim of change in its nomenclature. Where occupant claiming his continuous possession as other than original character, it is expected that some trustworthy evidence in furtherance of his subsequently claimed character would be shown, failing whereof his admitted character would concur (Reliance2). -This PT-1 was then followed by another PT-1, which is claimed by the respondent No.1. This PT-1 then followed by notice under section 18 of Sindh Rented Premises Ordinance, 1979. While recovering taxes in terms of the gross annual rental value, as assessed by authority under ibid Act, constructive possession of the respondent No.1 had been identified and regulated. It may not constitute the ownership but it does authorize the one who was found in constructive possession, to regulate his possession as required under the law. This was thus a jura possession recognized by Sindh Urban Immovable Property Tax Act and rules framed thereunder of 1958. Thus having constructive jura possession with reference to property in question, an authoritative recognition in the shape of PT-1 was issued. -This PT-1 would enable the respondent No.1 to deal with his possession as deem fit and proper under the law. It is not in dispute that respondent No.1 was and is responsible for payment of annual gross rental value and it is not in dispute that in terms of Section 14 of Sindh Urban Immovable Property Tax Act, 1958, the tax recoverable from any person on account of any building or land, if found in arrears, it shall be lawful for the proscribed authority to serve upon any person paying rent in respect of that building or land or any part thereof to the person from whom the arrears are due, a notice for the recovery of such taxes may be issued to the tenants or one from whom such taxes are required in terms of PT-1. It also enables the authority that if a person willfully fails or neglects to comply with the notice, the authority may after giving him an opportunity of being heard proceed against him as it could have proceeded under the provisions of this act against the defaulter of the tax. -Thus, in my view this PT-1 authorizes respondent No.1 to deal with this property as deem fit and proper and a lawful notice under section 18 of Sindh Rented Premises Ordinance, 1979 was issued to the petitioner to apprise him about the current situation as to the change of PT-1 and authority of new landlord.Full judgment text for this case is not yet available on Pakistan Law Reports. Check the official Sindh High Court case law portal for the complete order.
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