To own an immovable property in an urban area is enough to let you face a perpetual financial harassment. Although the valuation of properties is made once in a blue moon for a period of five years by the department of excise and taxation, Karachi, property tax continues to be recovered from the assessees illegally even after the expiry of the current valuation list without taking up any fresh survey and assessment of the immovable properties in a rating area.

The assessing authority or so to say the authorities at the helm of state would never bother to issue a notification extending the limitation period of the defunct existing valuation list for a further period of five years. The practical aspect of this problem is that the beat in-charge of any rating area heavily leans upon the provision of section 9 of the Urban Immovable Property Tax Act 1958, leaving aside all the rest of the provisions of the Property Tax Act in abeyance.

Ignorant of law, and unmindful of the consequences, he resorts to any means which would facilitate him to squeeze the already squeezed blood of the assessees, extorting money by laying false claim of property tax or issuing notices under section 9 of the Act annexed with form P.T.7-A for fresh survey and assessment of the already assessed properties in the rating area.

Through this illegal and unlawful exercise, the act of wild goose chase begins, which never ends.

To anybody’s knowledge and information, acting under section 9 of the Act is restricted to amending the existing valuation list in order to bring it into accord with changes or event occasioned after the enforcement of the current valuation list, which is under the legal effect, the final valuation list till the new or fresh final valuation list is prepared under the general survey of properties as a whole.

Assessment once made and tax levied cannot be revised by the same assessing authority under the law. Issuing notices under section 9 of the Act to revise the same gross annual rental value is mala fide, perverse and tantamount to harassment of the credit worthy assessee.

Let the public in general and assessees in particular be aware and conscious of their valuable rights and liabilities with regard to payment of any tax, not to say of the property tax exclusively.

Let it also be known that under fundamental rights of the Constitution, a citizen is well safeguarded from the exploitation in any form, shape or variation.

I would advise those who are in any way involved in the business of survey, levy, and collection of taxes, charges, fee, cess, duties or any other kind of rates on behalf of the government and authority must fashion their business in accordance with due process of law, come what may.

By acting judiciously, no irreparable loss would accrue to either side of the divide.

SHABBIR AHMAD QUREISHY (Advocate) Karachi