For LLB Students

1. Assigned By Sir Habibullah
Presented By Mustafeez ur Rehman
Registration # 3177

2.  If any part of a single consideration for one or more
objects, or any one or any part of any one of several
considerations for a single object is un lawful, the
agreement is void.

3. 1. Consideration .Value received in exchange for the
promise
2. Agreement. Every promise and every set of promise
forming the consideration for each other is an
agreement.
3. Void Agreement .An Agreement not enforceable by law
is said to be void.

4.  Condition # 1 If the object or consideration of an
agreement wholly void, the agreement is void.
 Condition # 2 Where an agreement consist of severable
acts, of which some of which are unlawful while the other
are lawful, the court would enforce only the lawful part of
the agreement and the unlawful part of the agreement will
be void.

5.  Condition # 3 Where the unlawful part can not be
severable from the lawful one, the whole agreement is
void.
 Example. A Promise to Manage B Factory, where
genuine and fake parts are manufactured. B agrees to pay
A(Manager) a salary of Rs, 10,000 Per month.
The Agreement is void as partly it is legal and partly
illegal and the legal part can not be separated as the salary
is for both parts.

6.  [Inland Revenue Appellate Tribunal of Pakistan]
Before Khawaja Farooq Saeed, Chairperson
Messrs Mehmood and company v. Assistant collector, sales tax
Khubaib Ahmad for Appellant.
Dr Ghulam Mujtaba Bhatti, For Respodent

7.  The Result is obvious. This appeal filed by the tax payer is
allowed with the direction that the agreement is illegal and the
assessee matter of refund should be processed following the
law and rules within one month of receipt of this order.