In the petition, the authority maintained that it allots plots to its members by executing lease deeds strictly in accordance with the laws.
First, ‘A’ lease is granted for two years so that the lease-holder can complete construction. Transfer of property does not come under the first lease. Once construction is complete, the property is transferred through lease ‘B’.
The petitioner said that in July 2008, the assistant chief inspector of the Sindh board of revenue visited the DHA office and demanded details of all the allotments and transfers from July 1, 2006 to April 28, 2008 and asked for recovery of stamp duty for that period.
“The official said that the purpose of collecting details is to ascertain the status of payment of stamp duty on such land allotments and transfers under the provisions of Sindh Stamp Act published by the Sindh government in gazette dated July 08, 2006,” stated the petitioner.
The authority contended that it already pays applicable stamp duty on land allotment and transfer upon execution of ‘B’ lease, but the board of revenue has imposed stamp duty on both the ‘A’ and ‘B’ types of lease, which is illegal and unwarranted under the law.
“Recovery of stamp duty twice or thrice is not applicable on the Defence housing authority’s lands under any law,” said the petitioner.
The Defence Officers Housing Authority pleaded the court declare imposition of stamp duty on all types of land allotment and transfer as arbitrary, illegal and unconstitutional. The court has also been asked to restrain the board of revenue, its officers or agents from recovering the ‘illegal’ duty from the authority.
On Thursday, SHC Chief Justice Mushir Alam adjourned the hearing to a later date as the lawyer representing the housing authority was busy elsewhere.
Published in The Express Tribune, December 22nd, 2012.
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