Provincial Board of Revenue being at the apex of Revenue hierarchy

The Honorable Supreme Court in Haji Noorwar Jan v. Senior Member, Board of Revenue, N.W.F.P. Peshawar and 4 others PLD 1991 SC 531 has already observed as follows:

 "Provincial Board of Revenue being at the apex of Revenue hierarchy was charged with the statutory duty of interpreting the laws applying the same to individual cases coming up before it and lying down the law for subordinates in the hierarchy to follow. Any error on the part of Board of Revenue in understanding the law, in applying it or in laying down the law can and must be corrected in the Constitutional jurisdiction." (emphasis added) 

Used in Judgment of
IN THE LAHORE HIGH COURT M U L T A N B E N C H M U L T A N JUDICIAL DEPARTMENT
Writ Petition-Land-Miscellaneous
11548-15
2020 LHC 937

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