Transfer of Property (Pakistan) Ordinance (IV of 1947)
The jurisdiction of a civil court cannot be held to be ousted when a
suit is brought for the purpose of declaring that it was beyond the competence
of the income-tax authoress to act under Ordinance No. IV of 1947.
Kumudini Welfare Truss Vs. Pakistan (1959)11 DLR 57.
S. 3—The ordinance does not prohibit from
entering into transactions which require to be registered.
Saru Mw Sowdagar Vs. Al-Hajj Jahanara Begum. (1956)8 DLR 616=8 PLR (Dac)
—Income-tax clearance certificate for registration of transfer deed
cannot be issued unless income tax dues are paid. The State Bank of Pakistan
(1964) 16 DLR 179.
—Tax liability should be determined by reference to the date when
application for clearance certificate is submitted and not by reference to the
time when the clearance certificate is issued. Ibid.
S. 4—Retrospective in operation—The
language of section 4 of the Ordinance makes it clear that it was intended to
be retrospective in operation and was meant to cover all transactions of the
kinds mentioned in the said section which took place after 14th August, 1947,
though the Ordinance came into force on 25.11.48. The words “the certificate
prescribed by section 3” do not necessarily mean the certificate as required by
section 3. They mean a certificate in terms of section 3.
Kumudini Welfare Trust Vs. Pakistan (1959) 11 DLR 57.