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Question of fraud involved in getting mutations cannot be examined by revenue authorities. Recourse can be had to Civil Courts possessed of plenary jurisdiction to determine this question. Mutation of sale remaining unchallenged for more than 12 years cannot be reviewed on basis of decree of civil court.
Question of fraud involved in getting mutations cannot be examined by revenue authorities. Recourse can be had to Civil Courts possessed of plenary jurisdiction to determine this question. Mutation of sale remaining unchallenged for more than 12 years cannot be reviewed on basis of decree of civil court.
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Question of fraud involved in getting mutations cannot be examined by revenue authorities. Recourse can be had to Civil Courts possessed of plenary jurisdiction to determine this question. Mutation of sale remaining unchallenged for more than 12 years cannot be reviewed on basis of decree of civil court.
Drepturi de autor:
Attribution Non-Commercial (BY-NC)
Formate disponibile
Descărcați ca DOC, PDF, TXT sau citiți online pe Scribd
1) NLR 1993 Rev. S.C. 36. Question of fraud involved in
getting mutations cannot be examined by Revenue authorities. Recourse can be had to Civil Courts possessed of plenary jurisdiction to determine this question. 2) 1984 CLC 1729 (D.B.) Entries in record of rights made in favour of petitioners on basis of clearance certificate issued by Rehabilitation authorities--- Entries subsequently cancelled by Revenue officer without giving notice to petitioners alleging that said certificate was bogus---Held even if said certificate was bogus, mutation on the basis of same could not have been cancelled without giving notice to persons effected by cancellation order, thus, passed in violation of principles of natural justice--- same is void. 3) 1983 CLC 1124 Mutation of sale remaining unchallenged for more than 12 years---property changing hands---Mutation of such property cannot be allowed to be reviewed on basis of decree of civil court---vested rights of purchasers---held--- cannot be defeated by altering entries of revenue record. 4) Mutation---Re-opening, on allegations of fraud after 13 years of attestation---not permissible----Question whether there were sufficient grounds for condoning delay of 13 years---intricate question of law, which cannot be resolved by Revenue Court in Summary inquiry----civil court is proper forum for determination of intricate question of law---Land Record Manual---para 7.30.
Through: - Zaffar Iqbal Khan, Advocate 124-District Courts, Multan.
G.R. No. 120880. June 5, 1997. Ferdinand R. Marcos Ii, Petitioner, vs. Court of Appeals, The Commissioner of The Bureau of Internal Revenue and Herminia D. de Guzman, Respondents